GST on Meat in India: Fresh, Frozen, and Processed
Meat is a staple in many Indian households—be it chicken, mutton, or seafood. But is meat taxable under GST? The answer depends on how the meat is processed and packaged. In this blog, we’ll explore the gst on meat in India, breaking it down into fresh, frozen, and processed categories so you understand exactly when GST applies.
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Is Meat Taxable Under GST?
Under the Goods and Services Tax regime, raw and unprocessed meat is exempt from GST, while processed or packaged meat is taxable. The GST law makes a clear distinction between:
- Fresh meat – sold without any branding or packaging
- Frozen/processed meat – which is packaged, branded, or preserved
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GST on Fresh Meat
| Type of Meat | GST Status | GST Rate | Remarks |
|---|---|---|---|
| Fresh chicken, mutton, beef | Exempt | 0% | No GST on loose, unbranded meat |
| Fish, prawns, and seafood | Exempt | 0% | Fresh and unprocessed |
| Poultry meat (non-packaged) | Exempt | 0% | No tax when sold without branding |
GST on Frozen Meat
| Meat Type | HSN Code | GST Rate |
|---|---|---|
| Frozen meat (branded/packaged) | 0202 / 0203 | 12% |
| Frozen poultry and seafood | 0303 / 0304 | 5% or 12% |
| Meat packed in vacuum or sealed bags | 0207 / 0210 | 12% |
Examples include:
- Frozen chicken nuggets = 12%
- Vacuum-packed raw fish = 5% or 12%
- Ready-to-fry meat patties = 12%
Also Know About – Meat HSN Code
GST on Meat Products (Processed or Canned)
| Meat Product | HSN Code | GST Rate |
|---|---|---|
| Canned meat and sausages | 1601 / 1602 | 12% |
| Meat pickles and pouches | 1601 / 1602 | 12% or 18% |
| Cold cuts and meat rolls | 1602 | 12% |
Who Needs to Pay GST on Meat?
- Meat processing units
- Frozen meat brands and packaging companies
- Online meat delivery platforms
- Supermarkets and cold storage sellers
- Restaurants and food manufacturers
Local butchers and farmers selling loose meat directly to consumers do not have to collect GST.
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I am a Fellow Chartered Accountant (FCA) and LLB graduate with 10 years of experience in corporate auditing, taxation, and financial consulting. My expertise includes corporate audits, income tax planning, HSN code classification, and GST rate advisory. Through my blogs and articles, I aim to simplify corporate taxation, auditing, and GST compliance, making financial matters more accessible for professionals and business owners.
Frequently Asked Questions (FAQs)
- Is there GST on meat in India?Yes and no. Fresh, unbranded, unpackaged meat is exempt, but processed or frozen meat is taxable under Goods and Services Tax (GST).
- What is the GST on meat products like sausages or meat pickles?They are taxed at 12% or 18%, depending on processing and ingredients.
- What is the GST on frozen meat?Frozen and packaged meat attracts 5% or 12% GST, depending on branding and product type.
- Are seafood and fish also exempt under GST?Yes, fresh and raw fish are exempt. But frozen or packed seafood may attract 5% or 12% GST.
- Is GST applicable to online meat delivery?Yes. Online platforms selling packaged, branded, or frozen meat must charge GST, usually at 12%.
