Chapter 2 - Meat and edible meat offal

Notes

This Chapter does not cover:

(a) products of the kinds described in headings 0201 to 0208 or 0210, unfit Or unsuitable for human consumption;
(b) guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or
(c) animal fat, other than products of heading 0209 (Chapter 15).

GST Rates of Goods

Chapter Heading	Description	Rate of GST	Schedule	Sr.No
0202	All goods (other than flesh 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%	I	1
0203	Meat of swine, frozen put up in unit containers	12%	II	3*
0204	Meat of sheep or goats, frozen put up in unit containers	12%	II	4*
0205	Meat of horses, asses, mules or hinnies, frozen put up in unit containers	12%	II	5*
0206	Edible offal of bovine animals, swine. sheep, goats, horses, asses, mules or hinnies, frozen and put up in unit containers	12%	II	6*
0207	All goods (other than flesh 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%	I	1
0208	All goods (other than flesh 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%	I	1
0209	All goods (other than flesh 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%	I	1
0210	All goods (other than flesh 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%	I	1
0202	Meat of bovine animals , frozen put up in unit containers	12%	II	2*
0203	All goods (other than flesh 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%	I	1
0204	All goods (other than flesh 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%	I	1
0205	All goods (other than flesh 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%	I	1
0206	All goods (other than flesh 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%	I	1
0207	Meat and edible offal, of the poultry of heading 0105, frozen and put up in unit containers	12%	II	7*
0208	Other meat and edible meat offal, frozen and put up in unit containers 0204	12%	II	8*
0290	Pig fat, free from lean meat, and poultry fat, not rendered or otheruise extracted frozen and put up in unit containers	12%	II	9*
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%	II	10*
0210	Meat and edible meat offal, salted, in brine, fried or smoked put up t 12% in unit containers: edible flours and meals of meat or meat offal, put up in unit containers	12%	II	11*
0201	Meat of bovine animals, fresh and chilled	0%	-	7
0202	Meat of bovine animals frozen [other than frozen and put up in unit container]	0%	-	8
0203	Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]	0%	-	9
0204	All goods, fresh or chilled	0%	-	8
0205	All goods, fresh or chilled	0%	-	8
0206	All goods, fresh or chilled	0%	-	8
0207	All goods, fresh or chilled	0%	-	8
0208	All goods, fresh or chilled	0%	-	8
0209	All goods, fresh or chilled	0%	-	8
0210	All goods [other than fresh or chilled] other than those 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 I]	0%	-	9
0202	All goods [other than fresh or chilled] other than those 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 I]	0%	-	9
0203	All goods, fresh or chilled	0%	-	8
0203	All goods [other than fresh or chilled] other than those 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 I]	0%	-	9
0204	All goods [other than fresh or chilled] other than those 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 I]	0%	-	9
0204	Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container]	0%	-	10
0205	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]	0%	-	11
0205	All goods [other than fresh or chilled] other than those 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 I]	0%	-	9
0206	All goods [other than fresh or chilled] other than those 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 I]	0%	-	9
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, shilled or frozen [other than frozen and put up in unit container]	0%	-	12
0207	All goods [other than fresh or chilled] other than those 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 I]	0%	-	9
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%	-	13
0208	All goods [other than fresh or chilled] other than those 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 I]	0%	-	9
0208	Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]	0%	-	14
0209	All goods [other than fresh or chilled] other than those 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 I]	0%	-	9
0209	Pig fat, free from lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]	0%	-	15
0209	Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine,dried or smoked [other than put up in unit container]	0%	-	16
0210	Meat and edible meat offal, salted, in brine, fried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers	0%	-	17

Other Exemptions

Description	Notification
Exemption from Registration - Small Taxpayers having turnover below threshold limit	Notification No. 10/2019-Central Tax, dated 7-3-2019
Composition Levy Scheme for Small Taxpayers having Turnover Up to Rs. 1.5 Crore Old Scheme	Notification No. 8/2017-Central Tax, dated 27-6-2017
Composition Levy Scheme for Small Taxpayers having Turnover up to Rs. 1.5 Crore New Scheme	Notification No. 14/2019-Central Tax, dated 7-3-2019
Scheme to Pay GST @6% - For Taxpayers having turnover less than Rs. 50 Lakhs and Not Eligible for Composition Scheme.	Notification No. 2/2019-Central Tax (Rate), dated 7-3-2019
Exemption to Specified Goods supplied to Specified Recipients for Petroleum Exploration etc.	Notification No. 3/2017-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 CSD	Notification 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 Exporter	Notification No. 40/2017-Central Tax (Rate), dated 23-10-2017

Departmental Clarifications / Case Law

Frozen meat packed in gunny bags having different weights arc not put up in a unit container and hence not liable to duty- In Re: M.U.N. Agro Industries Pvt. Ltd. 2018 (19) GSTL 167 (AAR-GST) (AAR Maharashtra)

Whole (sheep/goat) animal carcass in its natural shape in frozen state in different weight and size packed in LD PE bags are not supply in unit container for the purpose of charging GST- In Re: Monrovia Leasing and Finance Pvt. Ltd. 2018 (18) GSTL 489 (AAR-GST); In Re: Ahmednagar District Goat Rearing & Processing Cooperative Federation Ltd 2018 (17) GSTL 128 (APP. AAR-GST).

Meat of sheep or goats (including mutton leg), fresh, chilled or frozen [other than frozen and put up in unit container] falling under heading 0204 is exempt from GST.- PIB Press Release, dated 24-7-2017.

Meat of sheep or goats (including mutton leg), frozen and put up in unit container, falling under heading 0204 attracts 12% GST- PIB Press Release, dated 24-7-2017. However, vide Notification No. 4112017-Central Tax (Rate), dated 14th November, 2017 tax rate has been reduced to 5%.

Mutton leg

Meat of sheep or goats (including mutton leg), fresh, chilled or frozen [other than frozen and put up in unit container] falling under heading 0204 is exempt from GST.

Mutton leg

Meat of sheep or goats (including mutton leg), frozen and put up in unit container, falling under heading 0204 attracts 5% GST. [Notification No. 41/2017-Central Tax (Rate)]