2019-12-08 12:54:03GST CenterEnglishGST Rates and HSN Codes for Animals, Meat & Animal Products. It covers Chapter 1, Chapter 2, Chapter 3, Chapter 4 and Chapter 5.https://quickbooks.intuit.com/in/resources/gst-center/gst-rates-hsn-codes-animals-meat-animal-products/GST Rates and HSN Codes for Animals, Meat & Animal Products

GST Rates and HSN Codes for Animals, Meat & Animal Products

12 min read

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 CodeDescription of Goods Description of Goods
0101Live asses, mules and hinnies0%
0102Live bovine animals0%
0103Live swine0%
0104Live sheep and goats0%
0105Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls0%
0106Other live animal such as Mammals, Birds, Insects0%
01012100Live horses12%
010129Live horses12%

GST Rates & HSN Codes for Meat & Edible Offal of Animals – Chapter 2

HSN CodeDescription of Goods Description of Goods
0201Meat of bovine animals, fresh and chilled0%
0202Meat of bovine animals frozen [other than frozen and put up in unit container]0%
0203Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]0%
0204Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]0%
0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]0%
0206Edible 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%
0207Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]0%
0208Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]0%
0209Pig 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%
0211Meat 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 containers0%
0202Meat 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%
0203Meat 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%
0204Meat 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%
0206Edible 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%
0207Meat 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%
0208Other 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%
0209Pig 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%
0210Meat 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 containers5%
0202Meat of bovine animals, frozen and put up in unit containers12%
0203Meat of swine, frozen and put up in unit containers12%
0204Meat of sheep or goats, frozen and put up in unit containers12%
0205Meat of horses, asses, mules or hinnies, frozen and put up in unit Containers12%
0206Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers12%
0207Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers12%
0208Other meat and edible meat offal, frozen and put up in unit containers12%
0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, frozen and put up in unit containers12%
0209Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked, put up in unit containers12%

GST Rates & HSN Codes for Fish Meat & Fillets – Chapter 3

HSN CodeDescription of Goods Description of Goods
3Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]0%
0301Live fish0%
0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03040%
0304Fish fillets and other fish meat (whether or not minced), fresh or chilled.0%
0305Fish dried (not put up in unit container bearing a brand name)0%
0306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or boiling in water live, fresh or chilled0%
0307Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled0%
0308Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled0%
0303Fish, 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%
0304Fish 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%
0305Fish, 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%
0306Crustaceans, 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%
0307Molluscs, 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%
0308Aquatic 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 CodeDescription of Goods Description of Goods
0401Fresh 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) milk0%
0403Curd; Lassi; Buttermilk0%
0406Chena or paneer, other than put up in unit containers and bearing a registered brand name;0%
0407Birds’ eggs, in shell, fresh, preserved or cooked0%
0409Natural honey, other than put up in unit container and bearing a registered brand name0%
0401Ultra High Temperature (UHT) milk5%
0402Milk and cream, concentrated or containing added sugar or other sweetening matter, including skimmed milk powder, milk food for babies [other than condensed milk]5%
0403Cream, 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 cocoa5%
0404Whey, 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 included5%
0406Chena or paneer put up in unit container and bearing a registered brand name5%
0408Birds’ 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 matter5%
0409Natural honey, put up in unit container and bearing a registered brand name5%
0410Edible products of animal origin, not elsewhere specified or included5%
0405Butter and other fats (i.e. ghee, butter oil, etc.) and oils derived from milk; dairy spreads12%
0406Cheese12%
04029110Condensed milk18%
04029920Condensed milk18%

GST Rates & HSN Codes for Non-Edible Animal Products – Chapter 5

HSN CodeDescription of Goods Description of Goods
0501Human hair, unworked, whether or not washed or scoured; waste of human hair0%
0506All 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 products0%
050790All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.0%
0511Semen including frozen semen0%
0502Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.5%
0504Guts, 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%
0505Skins 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 feathers5%
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 products5%
0508Coral 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 thereof5%
0510Ambergris, 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 preserved5%
0511Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen5%

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.

Information may be abridged and therefore incomplete. This document/information does not constitute, and should not be considered a substitute for, legal or financial advice. Each financial situation is different, the advice provided is intended to be general. Please contact your financial or legal advisors for information specific to your situation.

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