GST Rate & HSN Code for edible meat offal and Meat – Chapter 2
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 Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
| 129 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED | Nil | 01/07/2017 | ||
| 528896 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED CARCASSES AND HALF CARCASSES | Nil | 01/07/2017 | ||
| 529408 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED OTHER CUTS WITH BONE IN | Nil | 01/07/2017 | ||
| 529920 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED BONELESS | Nil | 01/07/2017 | ||
| 130 | MEAT OF BOVINE ANIMALS, FROZEN | 5% | 15/11/2017 | ||
| 532992 | MEAT OF BOVINE ANIMALS, FROZEN CARCASSES AND HALF-CARCASSES | 5% | 15/11/2017 | ||
| 533504 | MEAT OF BOVINE ANIMALS, FROZEN OTHER CUTS WITH BONE IN | 5% | 15/11/2017 | ||
| 534016 | MEAT OF BOVINE ANIMALS, FROZEN BONELESS | 5% | 15/11/2017 | ||
| 131 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN – FRESH OR CHILLED: | 5% | 15/11/2017 | ||
| 131 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN – FRESH OR CHILLED: | 0% | 01/07/2017 | ||
| 537152 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FRESH OR CHILLED : CARCASSES AND HALF-CARCASSES | 5% | 15/11/2017 | ||
| 537216 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN | 5% | 15/11/2017 | ||
| 2031900.0 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE INOTHER | 5% | 15/11/2017 | ||
| 537664 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN : CARCASSES AND HALF-CARCASSES | 5% | 15/11/2017 | ||
| 537728 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN : HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN | 5% | 15/11/2017 | ||
| 2032900.0 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN OTHER | 5% | 15/11/2017 | ||
| 132 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN | 5% | 15/11/2017 | ||
| 132 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN | 0% | 01/07/2017 | ||
| 541184 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN CARCASSES AND HALF CARCASSES OF LAMB, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 541760 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FRESH OR CHILLED : CARCASSES AND HALF CARCASSES | 5% | 15/11/2017 | ||
| 541824 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHERMEAT OF SHEEP, FRESH OR CHILLED : OTHER CUTS WITH BONE IN | 5% | 15/11/2017 | ||
| 541888 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FRESH OR CHILLED : BONELESS | 5% | 15/11/2017 | ||
| 542208 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN CARCASSES AND HALFCARCASSES OF LAMB, FROZEN | 5% | 15/11/2017 | ||
| 542784 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHERMEAT OF SHEEP, FROZEN : CARCASSES AND HALF-CARCASSES | 5% | 15/11/2017 | ||
| 542848 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FROZEN : OTHER CUTS WITH BONE IN | 5% | 15/11/2017 | ||
| 542912 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FROZEN : BONELESS | 5% | 15/11/2017 | ||
| 543232 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN MEAT OF GOATS | 5% | 15/11/2017 | ||
| 133 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | 5% | 15/11/2017 | ||
| 133 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | 0% | 01/07/2017 | ||
| 544768 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | 5% | 15/11/2017 | ||
| 134 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | 5% | 15/11/2017 | ||
| 134 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | 0% | 01/07/2017 | ||
| 549376 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 549952 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FROZEN : TONGUES | 5% | 15/11/2017 | ||
| 550016 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHI LLED OR FROZEN OF BOVINE ANIMALS, FROZEN : LIVERS | 5% | 15/11/2017 | ||
| 2062900.0 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FROZEN : OTHER | 5% | 15/11/2017 | ||
| 550400 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 550976 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FROZEN : LIVERS | 5% | 15/11/2017 | ||
| 2064900.0 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FROZEN : OTHER | 5% | 15/11/2017 | ||
| 2068010.0 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FRESH OR CHILLED OF SHEEP OR GOATS | 5% | 15/11/2017 | ||
| 2068090.0 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FRESH OR CHILLED OTHER | 5% | 15/11/2017 | ||
| 2069010.0 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FROZEN : OF SHEEP OR GOATS | 5% | 15/11/2017 | ||
| 2069090.0 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FROZEN : OTHER | 5% | 15/11/2017 | ||
| 135 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN – OF FOWLS OF THE SPECIES GALLUS DOMESTICUS: | 5% | 15/11/2017 | ||
| 135 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN – OF FOWLS OF THE SPECIES GALLUS DOMESTICUS: | 0% | 01/07/2017 | ||
| 553536 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : NOT CUT IN PIECES, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 553600 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : NOT CUT IN PIECES, FROZEN | 5% | 15/11/2017 | ||
| 553664 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : CUTS AND OFFAL, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 553728 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : CUTS AND OFFAL, FROZEN | 5% | 15/11/2017 | ||
| 554240 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF TURKEYS NOT CUT IN PIECES, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 554304 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF TURKEYS NOT CUT IN PIECES, FROZEN | 5% | 15/11/2017 | ||
| 554368 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN CUTS AND OFFAL, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 555072 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKS –NOT CUT IN PIECES, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 555136 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKES — NOT CUT IN PIECES, FROZEN | 5% | 15/11/2017 | ||
| 555200 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKS — FATTY LIVERS, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 555264 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN-OF DUCKS — OTHER, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 555328 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKS –OTHER, FROZEN | 5% | 15/11/2017 | ||
| 555584 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE — NOT CUT IN PIECES, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 555648 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE — NOT CUT IN PIECES, FROZEN | 5% | 15/11/2017 | ||
| 555712 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE — FATTY LIVERS, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 555776 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN-OF GEESE –OTHER, FRESH OR CHILLED | 5% | 15/11/2017 | ||
| 555840 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN-OF GEESE — OTHER, FROZEN | 5% | 15/11/2017 | ||
| 556032 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE – OF GUINEA FOWLS | 5% | 15/11/2017 | ||
| 208.0 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN | 5% | 15/11/2017 | ||
| 208.0 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN | 0% | 01/07/2017 | ||
| 2081000.0 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OF RABBITS OR HARES | 5% | 15/11/2017 | ||
| 2082000.0 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN FROGR LEGS | 5% | 15/11/2017 | ||
| 2083000.0 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OF PRIMATES | 5% | 15/11/2017 | ||
| 2084000.0 | OTHER 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 | ||
| 2085000.0 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OF REPTILES(INCLUDING SNAKES AND TURTLES) | 5% | 15/11/2017 | ||
| 2086000.0 | OF 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 | ||
| 2089010.0 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OTHER : OF WILD ANIMALS | 5% | 15/11/2017 | ||
| 2089090.0 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OTHER : OTHER | 5% | 15/11/2017 | ||
| 209.0 | All 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 | ||
| 20900.0 | PIG FAT, FREE OF LEAN MEAT AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED | 5% | 15/11/2017 | ||
| 2091000.0 | PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWSE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED – OF PIGS | 5% | 15/11/2017 | ||
| 2099000.0 | PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWSE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED – OTHER | 5% | 15/11/2017 | ||
| 136 | MEAT 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 | ||
| 136 | MEAT 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 | ||
| 557632 | MEAT 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 IN | 5% | 15/11/2017 | ||
| 557696 | MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLEFLOURS AND MEALS OF MEAT OR MEAT OFFALMEAT OF SWINE : BELLIES(STREAKY) AND CUTS THERE OF | 5% | 15/11/2017 | ||
| 2101900.0 | MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLEFLOURS AND MEALS OF MEAT OR MEAT OFFALMEAT OF SWINE : OTHER | 5% | 15/11/2017 | ||
| 558080 | MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLEFLOURS AND MEALS OF MEAT OR MEAT OFFALMEAT OF BOVINE ANIMALS | 5% | 15/11/2017 | ||
| 2109100.0 | MEAT 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 PRIMATES | 5% | 15/11/2017 | ||
| 2109200.0 | MEAT 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 DUG | 5% | 15/11/2017 | ||
| 2109300.0 | MEAT 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 | ||
| 2109900.0 | MEAT 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 — OTHER | 5% | 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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