GST Rate & HSN Code for edible meat offal and Meat – Chapter 2

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Important Notes of GST Chapter 2 Includes;

 

This Chapter 2 of GST does not cover:
  • Products of the kinds that are mentioned in headings 0201 to 0208 or 0210, unsuitable or unfit for human consumption;
  • (b) Stomachs of animals (heading 0504), Guts or bladders or animal blood (heading 0511 or 3002); or
  • (c) Other than products of heading 0209 (Chapter 15) And Animal Fat.
HSN CodeDescriptionRate (%)CESS (%)Effective DateRate Revision
129MEAT OF BOVINE ANIMALS, FRESH AND CHILLEDNil01/07/2017
528896MEAT OF BOVINE ANIMALS, FRESH AND CHILLED CARCASSES AND HALF CARCASSESNil01/07/2017
529408MEAT OF BOVINE ANIMALS, FRESH AND CHILLED OTHER CUTS WITH BONE INNil01/07/2017
529920MEAT OF BOVINE ANIMALS, FRESH AND CHILLED BONELESSNil01/07/2017
130MEAT OF BOVINE ANIMALS, FROZEN5%15/11/2017
532992MEAT OF BOVINE ANIMALS, FROZEN CARCASSES AND HALF-CARCASSES5%15/11/2017
533504MEAT OF BOVINE ANIMALS, FROZEN OTHER CUTS WITH BONE IN5%15/11/2017
534016MEAT OF BOVINE ANIMALS, FROZEN BONELESS5%15/11/2017
131MEAT OF SWINE, FRESH, CHILLED OR FROZEN – FRESH OR CHILLED:5%15/11/2017
131MEAT OF SWINE, FRESH, CHILLED OR FROZEN – FRESH OR CHILLED:0%01/07/2017
537152MEAT OF SWINE, FRESH, CHILLED OR FROZEN FRESH OR CHILLED : CARCASSES AND HALF-CARCASSES5%15/11/2017
537216MEAT OF SWINE, FRESH, CHILLED OR FROZEN HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN5%15/11/2017
2031900.0MEAT OF SWINE, FRESH, CHILLED OR FROZEN HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE INOTHER5%15/11/2017
537664MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN : CARCASSES AND HALF-CARCASSES5%15/11/2017
537728MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN : HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN5%15/11/2017
2032900.0MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN OTHER5%15/11/2017
132MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN5%15/11/2017
132MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN0%01/07/2017
541184MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN CARCASSES AND HALF CARCASSES OF LAMB, FRESH OR CHILLED5%15/11/2017
541760MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FRESH OR CHILLED : CARCASSES AND HALF CARCASSES5%15/11/2017
541824MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHERMEAT OF SHEEP, FRESH OR CHILLED : OTHER CUTS WITH BONE IN5%15/11/2017
541888MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FRESH OR CHILLED : BONELESS5%15/11/2017
542208MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN CARCASSES AND HALFCARCASSES OF LAMB, FROZEN5%15/11/2017
542784MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHERMEAT OF SHEEP, FROZEN : CARCASSES AND HALF-CARCASSES5%15/11/2017
542848MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FROZEN : OTHER CUTS WITH BONE IN5%15/11/2017
542912MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FROZEN : BONELESS5%15/11/2017
543232MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN MEAT OF GOATS5%15/11/2017
133MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN5%15/11/2017
133MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN0%01/07/2017
544768MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN5%15/11/2017
134EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN5%15/11/2017
134EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN0%01/07/2017
549376EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FRESH OR CHILLED5%15/11/2017
549952EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FROZEN : TONGUES5%15/11/2017
550016EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHI LLED OR FROZEN OF BOVINE ANIMALS, FROZEN : LIVERS5%15/11/2017
2062900.0EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FROZEN : OTHER5%15/11/2017
550400EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FRESH OR CHILLED5%15/11/2017
550976EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FROZEN : LIVERS5%15/11/2017
2064900.0EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FROZEN : OTHER5%15/11/2017
2068010.0EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FRESH OR CHILLED OF SHEEP OR GOATS5%15/11/2017
2068090.0EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FRESH OR CHILLED OTHER5%15/11/2017
2069010.0EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FROZEN : OF SHEEP OR GOATS5%15/11/2017
2069090.0EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FROZEN : OTHER5%15/11/2017
135MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN – OF FOWLS OF THE SPECIES GALLUS DOMESTICUS:5%15/11/2017
135MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN – OF FOWLS OF THE SPECIES GALLUS DOMESTICUS:0%01/07/2017
553536MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : NOT CUT IN PIECES, FRESH OR CHILLED5%15/11/2017
553600MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : NOT CUT IN PIECES, FROZEN5%15/11/2017
553664MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : CUTS AND OFFAL, FRESH OR CHILLED5%15/11/2017
553728MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : CUTS AND OFFAL, FROZEN5%15/11/2017
554240MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF TURKEYS NOT CUT IN PIECES, FRESH OR CHILLED5%15/11/2017
554304MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF TURKEYS NOT CUT IN PIECES, FROZEN5%15/11/2017
554368MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN CUTS AND OFFAL, FRESH OR CHILLED5%15/11/2017
555072MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKS –NOT CUT IN PIECES, FRESH OR CHILLED5%15/11/2017
555136MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKES — NOT CUT IN PIECES, FROZEN5%15/11/2017
555200MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKS — FATTY LIVERS, FRESH OR CHILLED5%15/11/2017
555264MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN-OF DUCKS — OTHER, FRESH OR CHILLED5%15/11/2017
555328MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKS –OTHER, FROZEN5%15/11/2017
555584MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE — NOT CUT IN PIECES, FRESH OR CHILLED5%15/11/2017
555648MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE — NOT CUT IN PIECES, FROZEN5%15/11/2017
555712MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE — FATTY LIVERS, FRESH OR CHILLED5%15/11/2017
555776MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN-OF GEESE –OTHER, FRESH OR CHILLED5%15/11/2017
555840MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN-OF GEESE — OTHER, FROZEN5%15/11/2017
556032MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE – OF GUINEA FOWLS5%15/11/2017
208.0OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN5%15/11/2017
208.0OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN0%01/07/2017
2081000.0OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OF RABBITS OR HARES5%15/11/2017
2082000.0OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN FROGR LEGS5%15/11/2017
2083000.0OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OF PRIMATES5%15/11/2017
2084000.0OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OF WHALES, DOLPHINS AND P OR POISES(MAMMALS OF THE OR DER CATACEA); OF MANATEES AND DUGONGS(MAMMALS OF THE OR DER SIRENIA)5%15/11/2017
2085000.0OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OF REPTILES(INCLUDING SNAKES AND TURTLES)5%15/11/2017
2086000.0OF WHALES, DOLPHINS AND PORPOISES (MAMMALSOF THE ORDER CETACEA); OF MANATEES AND DUGONGS (MAMMALS OF THE ORDER SIRENIA)- OF CAMELS AND OTHER CAMELIDS (CAMELIDAE)5%15/11/2017
2089010.0OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OTHER : OF WILD ANIMALS5%15/11/2017
2089090.0OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OTHER : OTHER5%15/11/2017
209.0All goods, fresh or chilled All goods [other than fresh or chilled] other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]0%01/07/2017
20900.0PIG FAT, FREE OF LEAN MEAT AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED5%15/11/2017
2091000.0PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWSE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED – OF PIGS5%15/11/2017
2099000.0PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWSE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED – OTHER5%15/11/2017
136MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL – MEAT OF SWINE:5%15/11/2017
136MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL – MEAT OF SWINE:0%01/07/2017
557632MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLEFLOURS AND MEALS OF MEAT OR MEAT OFFALMEAT OF SWINE : HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN5%15/11/2017
557696MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLEFLOURS AND MEALS OF MEAT OR MEAT OFFALMEAT OF SWINE : BELLIES(STREAKY) AND CUTS THERE OF5%15/11/2017
2101900.0MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLEFLOURS AND MEALS OF MEAT OR MEAT OFFALMEAT OF SWINE : OTHER5%15/11/2017
558080MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLEFLOURS AND MEALS OF MEAT OR MEAT OFFALMEAT OF BOVINE ANIMALS5%15/11/2017
2109100.0MEAT AND EDIBLE MEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL-OTHER, INCLUDING EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL : OF PRIMATES5%15/11/2017
2109200.0MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL-OTHER, INCLUDING EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL : OF WHALES, DOLPHINS AND PORPOISES(MAMMALS OF THE ORDER CATECEA); OF MANATEES AND DUG5%15/11/2017
2109300.0MEAT AND EDIBLE MEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL-OTHER, INCLUDING EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL : OF REPTILES(INCLUDING SNAKES AND TURTLES)5%15/11/2017
2109900.0MEAT AND EDIBLE MEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL-OTHER, INCLUDING EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL — OTHER5%15/11/2017

 

Departmental Clarifications/Case Law:

Frozen meat gathered in gunny sacks having various loads bend not set up in a unit compartment and consequently not at risk to obligation In Re: M.U.N. Agro Industries Pvt. Ltd. 2018 (19), GSTL 167 (AAR-GST) & (AAR Maharashtra).

Entire (sheep/goat) creature cadaver in its regular shape in frozen state in various weight and size stuffed in LD PE packs are not supply in unit holder to charge GST-In Re: Monrovia Leasing and Finance Pvt. Ltd. 2018 (18), GSTL 489 (AAR-GST); In Re: Ahmednagar District Goat Rearing & Processing Cooperative Federation Ltd 2018 (17) GSTL 128 (APP. AAR-GST).

Meat of sheep or goats (counting lamb leg), new, chilled or frozen [other than frozen and set up in unit container] falling under heading 0204 is absolved from GST.- PIB Press Release, dated all day, every day 2017.

Meat of sheep or goats (counting lamb leg), frozen and set up in unit holder, falling under heading 0204 draws in 12% GST-PIB Press Release, dated all day, every day 2017. Notwithstanding, vide Notification No. 4112017-Central Tax (Rate), dated fourteenth November, 2017 expense rate has been decreased to 5%.

Lamb leg

Meat of sheep or goats (counting lamb leg), new, chilled or frozen [other than frozen and set up in unit container] falling under heading 0204 is absolved from GST.

Lamb leg

Meat of sheep or goats (counting lamb leg), frozen and set up in unit compartment, falling under heading 0204 draws in 5% GST. [Notification No. 41/2017-Central Tax (Rate)]

Advantageous NOTE:

In this Chapter, wildanimal implies wild creature as characterized in the Wild Life(Protection) Act, 1972 (53 of 1972)

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