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Chapter 16 - Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Notes
1.This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish, crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.
GST Rates of Goods
Chapter HeadingDescriptionRate of GSTScheduleSr.No
1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.5%I28
1602 Other prepared or preserved meat, meat offal or blood5%I29
0902 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates 5%I30
1604Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs 5%I31
1605Crustaceans, molluscs and other aquatic invertebrates prepared or preserved12%II32
Other Exemptions
DescriptionNotification
Exemption from Registration _ small Taxpayers having turnover below threshold limitNotification No. 10/2019-C.T., dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore — Old SchemeNotification No. 8/2017-C.T., dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore — New SchemeNotification No. 14/2019-C.T., dated 7-3-2019
Scheme to Pay GST 0 6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.Notification No. 2/2019-C.T. (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.Notification No. 32017-Central Tax (Rate), dated 28-6-2017]
Exemption to Goods Supplied to CSD by way of Refund Notification No. 6/2017-Central Tax (Rate), New Delhi, dated 28-6-2017.
Exemption to goods supplied by CSDNotification No. 7/2017-Central Tax (Rate), New Delhi, dated 28-6-2017
United Nation, International Organisation and Foreign Diplomatic Mission Notified as Entitled for refund of GST Paid on supplies received.Notification No. 16/2017-Central Tax (Rate), dated 28-6-2017
Reduced GST on Supply of Goods to ExporterNotification No. 40/2017-CT. (Rate), dated 23-10-2017
Concessional GST on Supply of Scientific and technical equipment to research institutionsNotification No. 45/2017-C.T. (Rate), dated 14-11-2017
Departmental Clarifications / Case Law
Chicken Kabab, Chicken Kathi Kabab, Chicken Kofta, Chicken Pakodas, Chicken pre-spiced Keema, Chicken Burger Patties
Considering, in the light of HSN Explanatory Notes, the arrangement of single dash and double dashes preceding the description of goods in the sub-headings, the products classifiable only under Chapter sub-heading 1601.19 and not under 1601.90. — Venkey's Fast Food v Commissioner, 2000 (124) ELT 939 (Tribunal).
Pizza with Chicken Toppings
The Explanatory Notes under the heading 1601 clarifies the scope of the entry as preparations consisting of meat or meat offal which have been chopped or minced, or blood, enclosed in guts, stomachs, bladders, skins or similar casings. These products may be pressed into characteristic shape of sausages and similar products, may be raw or cooked or semi cooked and may contain added fat, starch, condiments spices etc. In addition, they may contain relatively large pieces of meat or meat offal. The heading also includes certain food preparations called prepared meals based on sausages or similar products. Based on these Explanatory Notes, we conclude that pizzas with chicken toppings are not covered under CH 1601. We find that as per the explanatory notes to Chapter Heading 1905, provision for bread, pastry, cookies, biscuits and other baker's wares, pizza consisting of pizza base covered with ingredients such as tomato, oil, meat and anchovies is correctly classified under that entry. Therefore, pizzas cannot be brought under heading 160110 for the reason that pizza has a topping of chicken along with other ingredients. - Dodsal Corporation Pvt. Ltd., v Commissioner, 2011 (263) ELT 719 (Tri. - Bang.)
Meat Article
the goods in question which were cleared in plastic bags not sealed and not containing pre-printed quantities thereon, cannot be treated as unit containers for the purpose of classification of meat articles packed therein under C.E.T. sub-heading 1601.10, Commissioner v Shalimar Super Foods, 2007 (210) ELT 695 (Tri. - Mumbai).
Sausages
Sausages and similar products, of meat, meat offal or blood; food preparations based on these products fall under heading 1601 and attract 12% GST. & C. Circular F. No. 332/2/2017-7RU, dated 7-12-2017