This section covers GST Rates and HSN Codes for Animals, Meat and Animal Products. Thus, it covers Chapter 1, Chapter 2, Chapter 3, Chapter 4 and Chapter 5.
GST Rates & HSN Codes for Live Animals, Bovine & Poultry – Chapter 1
| HSN Code | Description of Goods | Description of Goods |
| 0101 | Live asses, mules and hinnies | 0% |
| 0102 | Live bovine animals | 0% |
| 0103 | Live swine | 0% |
| 0104 | Live sheep and goats | 0% |
| 0105 | Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls | 0% |
| 0106 | Other live animal such as Mammals, Birds, Insects | 0% |
| 01012100 | Live horses | 12% |
| 010129 | Live horses | 12% |
GST Rates & HSN Codes for Meat & Edible Offal of Animals – Chapter 2
| HSN Code | Description of Goods | Description of Goods |
| 0201 | Meat of bovine animals, fresh and chilled | 0% |
| 0202 | Meat of bovine animals frozen [other than frozen and put up in unit container] | 0% |
| 0203 | Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container] | 0% |
| 0204 | Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container] | 0% |
| 0205 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] | 0% |
| 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] | 0% |
| 0207 | Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container] | 0% |
| 0208 | Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container] | 0% |
| 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container] | 0% |
| 0211 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers | 0% |
| 0202 | Meat of bovine animals [other than fresh or chilled] and 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] | 5% |
| 0203 | Meat of swine [other than fresh or chilled] and 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] | 5% |
| 0204 | Meat of sheep or goats [other than fresh or chilled] and 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] | 5% |
| 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies [other than fresh or chilled] and 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] | 5% |
| 0207 | Meat and edible offal, of the poultry of heading 0105[other than fresh or chilled] and 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] | 5% |
| 0208 | Other meat and edible meat offal, frozen and put up in unit containers and 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] | 5% |
| 0209 | Pig fat, free of lean meat, and poultry fat and put up in unit containers and 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] | 5% |
| 0210 | Meat and edible meat offal, salted, in brine, dried or smoked put up in unit containers; edible flours and meals of meat or meat offal put up in unit containers | 5% |
| 0202 | Meat of bovine animals, frozen and put up in unit containers | 12% |
| 0203 | Meat of swine, frozen and put up in unit containers | 12% |
| 0204 | Meat of sheep or goats, frozen and put up in unit containers | 12% |
| 0205 | Meat of horses, asses, mules or hinnies, frozen and put up in unit Containers | 12% |
| 0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers | 12% |
| 0207 | Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers | 12% |
| 0208 | Other meat and edible meat offal, frozen and put up in unit containers | 12% |
| 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers | 12% |
| 0209 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers | 12% |
GST Rates & HSN Codes for Fish Meat & Fillets – Chapter 3
| HSN Code | Description of Goods | Description of Goods |
| 3 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] | 0% |
| 0301 | Live fish | 0% |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | 0% |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh or chilled. | 0% |
| 0305 | Fish dried (not put up in unit container bearing a brand name) | 0% |
| 0306 | Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or boiling in water live, fresh or chilled | 0% |
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled | 0% |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled | 0% |
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 ( inserted w.e.f 14/11/2017 : and 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] | 0% |
| 0304 | Fish fillets and other fish meat (whether or not minced), frozen ( inserted w.e.f 14/11/2017: and 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] | 5% |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption (inserted w.e.f 14/11/2017 : and 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 | 5% |
| 0306 | Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption (inserted w.e.f 14/11/2017 : and 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] | 5% |
| 0307 | Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption (inserted w.e.f 14/11/2017 : and 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] | 5% |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption (inserted w.e.f 14/11/2017 : and 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] | 5% |
GST Rates & HSN Codes for Eggs, Honey and Milk Products – Chapter 4
| HSN Code | Description of Goods | Description of Goods |
| 0401 | Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk | 0% |
| 0403 | Curd; Lassi; Buttermilk | 0% |
| 0406 | Chena or paneer, other than put up in unit containers and bearing a registered brand name; | 0% |
| 0407 | Birds’ eggs, in shell, fresh, preserved or cooked | 0% |
| 0409 | Natural honey, other than put up in unit container and bearing a registered brand name | 0% |
| 0401 | Ultra High Temperature (UHT) milk | 5% |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk] | 5% |
| 0403 | Cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | 5% |
| 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | 5% |
| 0406 | Chena or paneer put up in unit container and bearing a registered brand name | 5% |
| 0408 | Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter | 5% |
| 0409 | Natural honey, put up in unit container and bearing a registered brand name | 5% |
| 0410 | Edible products of animal origin, not elsewhere specified or included | 5% |
| 0405 | Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads | 12% |
| 0406 | Cheese | 12% |
| 04029110 | Condensed milk | 18% |
| 04029920 | Condensed milk | 18% |
GST Rates & HSN Codes for Non-Edible Animal Products – Chapter 5
| HSN Code | Description of Goods | Description of Goods |
| 0501 | Human hair, unworked, whether or not washed or scoured; waste of human hair | 0% |
| 0506 | All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products | 0% |
| 050790 | All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. | 0% |
| 0511 | Semen including frozen semen | 0% |
| 0502 | Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. | 5% |
| 0504 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked (inserted w.e.f 14/11/2017 : and 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] | 5% |
| 0505 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers | 5% |
| 0507 [Except 050790] | Ivory, tortoise-shell, whalebone and whalebone hair, horns, unworked or simply prepared but not cut to shape; powder and waste of these products | 5% |
| 0508 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof | 5% |
| 0510 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved | 5% |
| 0511 | Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen | 5% |
Disclaimer
The GST Rates & HSN codes and rates are subject to periodic updates as per the law for the time being in force. The authors have arranged the GST Rates as well as the HSN Codes to the best of their understanding and information. This does not amount to any professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein cannot be ruled out. QuickBooks will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.