Introduction to HSN Code for Meat and edible meat offal – Chapter 2:
GST Rate & HSN Code for Meat and edible meat offal – Chapter 2: The Goods and Services Tax (GST) has brought about a significant change in the way taxation is dealt with in India. Under the GST regime, all goods and services are classified into different chapters and schedules, each with their respective GST rates and Harmonized System of Nomenclature (HSN) codes. In this article, we will discuss Chapter 2 of the GST, which covers Meat and edible meat offal, and the corresponding HSN codes and GST rates.
GST Rates for Meat and Edible Meat Offal:
The GST rates for meat and edible meat offal fall under two categories – Live animals and their products and products of animal origin. The table below shows the GST rates for items under these categories:
GST Rates for Meat and Edible Meat Offal
| Category | GST Rate |
|---|---|
| Live animals | Nil |
| Products of animal origin | 12% |
HSN Codes, Description, and GST Rates for Meat and Edible Meat Offal:
The HSN codes are a system of classification of goods and services used in the GST regime. Here are the HSN codes, descriptions, and GST rates for meat and edible meat offal under Chapter 2:
HSN Codes, Description, and GST Rates for Meat and Edible Meat Offal
| HSN Code | Description | GST Rate |
|---|---|---|
| 0201 | Meat of bovine animals, fresh or chilled | 12% |
| 0202 | Meat of bovine animals, frozen | 12% |
| 0203 | Meat of swine, fresh, chilled or frozen | 12% |
| 0204 | Meat of sheep or goats, fresh, chilled or frozen | 12% |
| 0205 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | 12% |
| 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen | 12% |
| 0207 | Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen | 12% |
| 0208 | Other meat and edible meat offal, fresh, chilled or frozen | 12% |
HSN Codes for Meat and Edible Meat Offal Chapter 2
| HSN Code | HSN Description |
|---|---|
| 0201 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED |
| 02011000 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED CARCASSES AND HALF CARCASSES |
| 02012000 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED OTHER CUTS WITH BONE IN |
| 02013000 | MEAT OF BOVINE ANIMALS, FRESH AND CHILLED BONELESS |
| 0202 | MEAT OF BOVINE ANIMALS, FROZEN |
| 02021000 | MEAT OF BOVINE ANIMALS, FROZEN CARCASSES AND HALF-CARCASSES |
| 02022000 | MEAT OF BOVINE ANIMALS, FROZEN OTHER CUTS WITH BONE IN |
| 02023000 | MEAT OF BOVINE ANIMALS, FROZEN BONELESS |
| 0203 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN – FRESH OR CHILLED: |
| 02031100 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FRESH OR CHILLED : CARCASSES AND HALF-CARCASSES |
| 02031200 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN |
| 02031900 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE INOTHER |
| 02032100 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN : CARCASSES AND HALF-CARCASSES |
| 02032200 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN : HAMS, SHOULDERS AND CUTS THERE OF, WITH BONE IN |
| 02032900 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN FROZEN OTHER |
| 0204 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN |
| 02041000 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN CARCASSES AND HALF CARCASSES OF LAMB, FRESH OR CHILLED |
| 02042100 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FRESH OR CHILLED : CARCASSES AND HALF CARCASSES |
| 02042200 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHERMEAT OF SHEEP, FRESH OR CHILLED : OTHER CUTS WITH BONE IN |
| 02042300 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FRESH OR CHILLED : BONELESS |
| 02043000 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN CARCASSES AND HALFCARCASSES OF LAMB, FROZEN |
| 02044100 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHERMEAT OF SHEEP, FROZEN : CARCASSES AND HALF-CARCASSES |
| 02044200 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FROZEN : OTHER CUTS WITH BONE IN |
| 02044300 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN OTHER MEAT OF SHEEP, FROZEN : BONELESS |
| 02045000 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN MEAT OF GOATS |
| 0205 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN |
| 02050000 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN |
| 0206 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN |
| 02061000 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FRESH OR CHILLED |
| 02062100 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FROZEN : TONGUES |
| 02062200 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHI LLED OR FROZEN OF BOVINE ANIMALS, FROZEN : LIVERS |
| 02062900 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF BOVINE ANIMALS, FROZEN : OTHER |
| 02063000 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FRESH OR CHILLED |
| 02064100 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FROZEN : LIVERS |
| 02064900 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OF SWINE, FROZEN : OTHER |
| 020680 | OTHER, FRESH OR CHILLED |
| 02068010 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FRESH OR CHILLED OF SHEEP OR GOATS |
| 02068090 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FRESH OR CHILLED OTHER |
| 020690 | OTHER, FROZEN |
| 02069010 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FROZEN : OF SHEEP OR GOATS |
| 02069090 | EDIBLE OFFAL OF BOVINEANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN OTHER, FROZEN : OTHER |
| 0207 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN – OF FOWLS OF THE SPECIES GALLUS DOMESTICUS: |
| 02071100 | 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 |
| 02071200 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : NOT CUT IN PIECES, FROZEN |
| 02071300 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : CUTS AND OFFAL, FRESH OR CHILLED |
| 02071400 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF FOWLS OF THE SPECIES GALLUSDOMESTICUS : CUTS AND OFFAL, FROZEN |
| 02072400 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF TURKEYS NOT CUT IN PIECES, FRESH OR CHILLED |
| 02072500 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN OF TURKEYS NOT CUT IN PIECES, FROZEN |
| 02072600 | MEAT, AND EDIBLE OFFAL, OF THEPOULTRY OF HEADING0105, FRESH, CHILLED OR FROZEN CUTS AND OFFAL, FRESH OR CHILLED |
| 02072700 | CUTS AND OFFAL, FROZEN |
| 02074100 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKS –NOT CUT IN PIECES, FRESH OR CHILLED |
| 02074200 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKES — NOT CUT IN PIECES, FROZEN |
| 02074300 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKS — FATTY LIVERS, FRESH OR CHILLED |
| 02074400 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN-OF DUCKS — OTHER, FRESH OR CHILLED |
| 02074500 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF DUCKS –OTHER, FROZEN |
| 02075100 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE — NOT CUT IN PIECES, FRESH OR CHILLED |
| 02075200 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE — NOT CUT IN PIECES, FROZEN |
| 02075300 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE — FATTY LIVERS, FRESH OR CHILLED |
| 02075400 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN-OF GEESE –OTHER, FRESH OR CHILLED |
| 02075500 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN-OF GEESE — OTHER, FROZEN |
| 02076000 | MEAT, AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN- OF GEESE – OF GUINEA FOWLS |
| 0208 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN |
| 02081000 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OF RABBITS OR HARES |
| 02082000 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN FROGR LEGS |
| 02083000 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OF PRIMATES |
| 02084000 | 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) |
| 02085000 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OF REPTILES(INCLUDING SNAKES AND TURTLES) |
| 02086000 | OF WHALES, DOLPHINS AND PORPOISES (MAMMALSOF THE ORDER CETACEA); OF MANATEES AND DUGONGS (MAMMALS OF THE ORDER SIRENIA)- OF CAMELS AND OTHER CAMELIDS (CAMELIDAE) |
| 020890 | OTHER |
| 02089010 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OTHER : OF WILD ANIMALS |
| 02089090 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN OTHER : OTHER |
| 0209 | PIG FAT, FREE OF LEAN MEAT AND POUTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DIRED OR SMOKED |
| 020900 | PIG FAT, FREE OF LEAN MEAT AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED |
| 02091000 | 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 |
| 02099000 | PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWSE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED – OTHER |
| 0210 | MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL – MEAT OF SWINE: |
| 02101100 | 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 |
| 02101200 | 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 |
| 02101900 | MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLEFLOURS AND MEALS OF MEAT OR MEAT OFFALMEAT OF SWINE : OTHER |
| 02102000 | MEAT AND EDIBLEMEAT OFFAL, SALTED, INBRINE, DRIED OR SMOKED;EDIBLEFLOURS AND MEALS OF MEAT OR MEAT OFFALMEAT OF BOVINE ANIMALS |
| 02109100 | 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 |
| 02109200 | 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 |
| 02109300 | 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) |
| 02109900 | 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 |
GST Compliance and Invoicing:
Under the GST regime, it is mandatory for all businesses to comply with the rules and regulations set by the government. For businesses dealing with meat and edible meat offal, it is essential to follow the following compliance measures:
GST Compliance for Meat and Edible Meat Offal
1. Registration: All businesses with an annual turnover of Rs. 40 lakhs or more are required to register under GST. This includes businesses dealing with meat and edible meat offal.
2. Maintenance of records: Businesses must maintain proper records of all transactions related to meat and edible meat offal, including invoices, bills of supply, and delivery challans.
3. Invoicing: All invoices must contain the HSN code, description, and GST rate of the products being sold.
4. Filing of GST returns: Businesses must file their GST returns on a monthly or quarterly basis, depending on their turnover.
5. Payment of GST: The GST must be paid on the 20th of the following month for monthly filers and on the 18th of the following quarter for quarterly filers.
Example Scenario:
Let us understand the GST compliance and invoicing for meat and edible meat offal with an example scenario. Mr. Sharma owns a meat shop and sells fresh meat of bovine animals (HSN code 0201) at Rs. 500 per kg. The GST rate applicable for this product is 12%. So, the invoice for this transaction would look like this:
Item Name: Meat of bovine animals (fresh)
HSN Code: 0201
Price: Rs. 500 per kg
GST: 12%
Key Notes for Compliance:
- Businesses dealing with meat and edible meat offal must register under GST and comply with all the rules and regulations set by the government.
- Invoices must contain the HSN code, description, and GST rate of the products being sold.
- Proper records of all transactions must be maintained by the businesses.
- GST returns must be filed on time, and the GST must be paid accordingly.
Conclusion:
In conclusion, Chapter 2 of the GST covers the taxation of meat and edible meat offal in India. It is essential for businesses dealing with these products to understand the GST rates and HSN codes applicable to them and comply with the GST rules and regulations. This will not only ensure smooth business operations but also help in the growth of the Indian economy.
FAQs for Meat and Edible Meat Offal – Chapter 2
Q: What is the HSN code for meat and edible meat offal?
A: The HSN code for meat and edible meat offal falls under Chapter 2 of the GST and ranges from 0201 to 0208.
Q: What is the GST rate for meat and edible meat offal?
A: The GST rate for meat and edible meat offal is 12% under the category of products of animal origin.
Q: Is it mandatory to include the HSN code and GST rate in invoices for meat and edible meat offal?
A: Yes, it is mandatory to include the HSN code and GST rate in invoices for meat and edible meat offal under the GST regime.
Q: What is the due date for filing GST returns for businesses dealing with meat and edible meat offal?
A: The due date for filing GST returns for businesses dealing with meat and edible meat offal is the 20th of the following month for monthly filers and the 18th of the following quarter for quarterly filers.
Q: What is the threshold for registration under GST for businesses dealing with meat and edible meat
