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- Updated on : September 19, 2025
HSN Chapter 2: Meat and Edible Offal Classification & GST Rates in India
HSN Code & GST Rate for Animal Meat and Edible Offals - Chapter 2
Understanding GST rates for meat and edible offal products is essential for food processors, retailers, and traders. This comprehensive guide covers HSN codes 0201-0211 with detailed classifications based on processing methods, packaging types, and brand status under the latest GST framework.
Key Classification Factors for Meat GST Rates
- Processing State: Fresh/Chilled vs Frozen vs Processed (salted, dried, smoked)
- Packaging Type: Unit containers vs Bulk packaging
- Brand Status: Registered brand names vs Unbranded products
- Animal Type: Bovine, Swine, Sheep/Goat, Poultry, Others
Complete HSN Code Table: Meat and Edible Offal (Chapter 2)
| GST Rate | Product Description | HSN Code | Import/Export HSN Codes |
|---|---|---|---|
| NIL (0%) | Meat of bovine animals, fresh and chilled | 0201 | 02011000, 02012000, 02013000 |
| 12% | Meat of bovine animals, frozen and put up in unit containers | 0202 | 02021000, 02022000, 02023000 |
| 5% | Meat of bovine animals [branded, unit containers] | 0202 | 02021000, 02022000, 02023000 |
| NIL (0%) | Meat of bovine animals [other than frozen unit containers] | 0202 | 02021000, 02022000, 02023000 |
| 12% | Meat of swine, frozen and put up in unit containers | 0203 | 02031100, 02031200, 02031900, 02032100, 02032200, 02032900 |
| 5% | Meat of swine [branded, unit containers] | 0203 | 02031100, 02031200, 02031900, 02032100, 02032200, 02032900 |
| NIL (0%) | Meat of swine, fresh, chilled or frozen [other than unit containers] | 0203 | 02031100, 02031200, 02031900, 02032100, 02032200, 02032900 |
| 12% | Meat of sheep or goats, frozen and put up in unit containers | 0204 | 02041000, 02042100, 02042200, 02042300, 02043000, 02044100, 02044200, 02044300, 02045000 |
| 5% | Meat of sheep or goats [branded, unit containers] | 0204 | 02041000, 02042100, 02042200, 02042300, 02043000, 02044100, 02044200, 02044300, 02045000 |
| NIL (0%) | Meat of sheep or goats, fresh, chilled or frozen [other than unit containers] | 0204 | 02041000, 02042100, 02042200, 02042300, 02043000, 02044100, 02044200, 02044300, 02045000 |
| NIL (0%) | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | 0205 | 02050000 |
| 12% | Meat of horses, asses, mules or hinnies, frozen in unit containers | 0205 | 02050000 |
| 12% | Edible offal of animals, frozen in unit containers | 0206 | 02061000, 02062100, 02062200, 02062900, 02063000, 02064100, 02064900 |
| 5% | Edible offal [branded, unit containers] | 0206 | 02061000, 02062100, 02062200, 02062900, 02063000, 02064100, 02064900 |
| NIL (0%) | Edible offal, fresh, chilled or frozen [other than unit containers] | 0206 | 02061000, 02062100, 02062200, 02062900, 02063000, 02064100, 02064900 |
| 12% | Poultry meat and offal, frozen in unit containers | 0207 | 02071100, 02071200, 02071300, 02071400, 02072400, 02072500, 02072600, 02072700 |
| 5% | Poultry meat and offal [branded, unit containers] | 0207 | 02071100, 02071200, 02071300, 02071400, 02072400, 02072500, 02072600, 02072700 |
| NIL (0%) | Poultry meat and offal, fresh, chilled or frozen [other than unit containers] | 0207 | 02071100, 02071200, 02071300, 02071400, 02072400, 02072500, 02072600, 02072700 |
| 12% | Other meat and edible offal, frozen in unit containers | 0208 | 02081000, 02083000, 02084000, 02085000, 02086000, 02089010, 02089090 |
| NIL (0%) | Other meat and edible offal, fresh, chilled or frozen [other than unit containers] | 0208 | 02081000, 02083000, 02084000, 02085000, 02086000, 02089010, 02089090 |
| 5% | Other meat and edible offal [branded, unit containers] | 0208 | 02081000, 02083000, 02084000, 02085000, 02086000, 02089010, 02089090 |
| 12% | Pig fat, poultry fat, frozen/salted in unit containers | 0209 | 02091000, 02099000 |
| NIL (0%) | Pig fat, poultry fat, fresh, chilled or frozen [other than unit containers] | 0209 | 02091000, 02099000 |
| 5% | Pig fat, poultry fat [branded, unit containers] | 0209 | 02091000, 02099000 |
| 5% | Meat and offal, salted, dried or smoked in unit containers | 0210 | 02101100, 02101200, 02101900, 02102000, 02109100, 02109200, 02109300, 02109900 |
| NIL (0%) | Meat and offal, salted, dried or smoked, other than unit containers | 0211 | No specific codes prescribed |
📋 Key Updates for 2025:
- Fresh/Chilled meat remains GST-exempt (0%) across all categories
- Frozen meat in unit containers attracts 12% GST
- Branded meat products in unit containers qualify for reduced 5% GST rate
- Processing methods (salting, drying, smoking) don't change base classification
Frequently Asked Questions (FAQs)
What are the different GST rates for meat products in India?
Meat products have varying GST rates: NIL (0%) for fresh/chilled meat, 12% for frozen meat in unit containers, and 5% for branded meat in unit containers with registered brand names. The rate depends on processing method and packaging.
What is the difference between 'unit container' and regular packaging for meat products?
Unit containers refer to standardized retail packaging for direct consumer sale, typically with brand names and fixed quantities. Regular packaging includes bulk packaging for wholesale/trade purposes. Meat in unit containers attracts higher GST rates (5-12%) while bulk packaging may qualify for NIL rates.
Why do branded meat products have different GST rates?
Branded meat products (with registered brand names or actionable trademark claims) in unit containers attract 5% GST rate, which is lower than the 12% rate for unbranded frozen meat in unit containers. This classification recognizes the value addition and marketing costs associated with branded products.
Which HSN codes cover poultry meat and what are their rates?
Poultry meat falls under HSN 0207. Fresh/chilled poultry attracts NIL (0%) GST, frozen poultry in unit containers attracts 12% GST, and branded poultry products in unit containers attract 5% GST rate.
Are edible offal products taxed differently from regular meat?
Edible offal (organ meat) under HSN 0206 follows the same tax structure as regular meat: NIL for fresh/chilled, 12% for frozen in unit containers, and 5% for branded products in unit containers. Processing methods like salting, drying, or smoking (HSN 0210) attract consistent 12% or 5% rates.
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Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.