Chapter 02GST Classification

Meat and Edible Meat Offal

Covers meat and edible meat offal of animals (including poultry), whether fresh, chilled or frozen.

Based on Customs Tariff ActUpdated: December 2025
Total Codes149
Dominant RateUnprocessed meat is often Nil rated. Frozen/Preserved meat in branded packaging attracts 5% or higher.
Includes: Fresh Meat, Frozen Meat, Poultry Meat...

How to find the correct HSN Code in Chapter 02?

1

Identify Heading: Match your product with the 4-digit headings below.

2

Check Exclusions: Ensure your item isn't listed in the "Excluded" section.

3

Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.

Browse HSN Codes in Chapter 02

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What does Chapter 02 Cover?

Covers meat and edible meat offal of animals (including poultry), whether fresh, chilled or frozen.

Included

  • Meat of bovine animals (Fresh/Frozen)
  • Meat of swine
  • Meat of sheep or goats
  • Poultry meat
  • Edible offal (liver, kidney)

Excluded

Common Confusions

  • Meat (Ch 02) vs Prepared Meat (Ch 16): Ch 02 is for fresh/frozen. Ch 16 is for cooked/cured/canned items.

Compliance Notes

  • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
  • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
  • Export/Import: Always use full 8-digit code.

Expert FAQs for Chapter 02

Is loose meat exempt from GST?

Generally, yes. Fresh/chilled meat sold loose is often Nil rated. Pre-packaged & labelled meat usually attracts 5% GST.

Where do sausages fall?

Sausages fall under Chapter 16 (Prepared Meat), not Chapter 02.

Does poultry meat fall here?

Yes, fresh or frozen poultry meat is under Chapter 02.

HSN Classification Framework

HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.

Chapter 02 HSN Codes: Meat and Edible Meat Offal | GST Rate & Classification