Chapter 02GST Classification

Meat and Edible Meat Offal

Meat and edible meat offal. Fresh/Chilled meat sold in loose form is Exempt. Frozen and branded/packed meat attracts GST (usually 5% or 12%).

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes149
Dominant RateUnprocessed meat is often Nil rated. Frozen/Preserved meat in branded packaging attracts 5% or higher.
Key: Fresh Meat, Frozen Meat, Poultry Meat

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 0201).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 02

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Analysis of Chapter 02

Meat and edible meat offal. Fresh/Chilled meat sold in loose form is Exempt. Frozen and branded/packed meat attracts GST (usually 5% or 12%).

Included

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

Excluded

Expert insights

Key distinction is 'Frozen vs Fresh' and 'Branded vs Unbranded'. Unbranded fresh meat = 0% GST.

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

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

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.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.