New GST on Meat in India: Fresh, Frozen, and Processed
- Fresh, unbranded meat like chicken, mutton, and seafood is exempt from GST in India.
- Frozen and packaged meat is subject to a 5% GST, with some products like frozen poultry and seafood taxed at 5% or 12%.
- Processed meat products such as canned meats, sausages, and cold cuts have a GST rate of 5%.
- Previously, frozen and processed meat products had higher GST rates, ranging from 12% to 18%.
- GST is applicable to meat processing units, packaging companies, and supermarkets, but not to local butchers selling directly to consumers.
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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New GST Rate on Meat in India
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for Meat (no compensation cess).
New GST on Fresh Meat
| Type of Meat | GST Status | New GST Rate | Remarks |
|---|---|---|---|
| Fresh chicken, mutton, beef | Exempt | 0% | No GST on loose, unbranded meat |
| Fish, prawns, seafood | Exempt | 0% | Fresh and unprocessed |
| Poultry meat (non-packaged) | Exempt | 0% | No tax when sold without branding |
Type of Meat
GST Status
New GST Rate
Remarks
Type of Meat
GST Status
New GST Rate
Remarks
Type of Meat
GST Status
New GST Rate
Remarks
Old GST on Fresh Meat
(Old GST Rates – Applicable Until 21st September)
| Type of Meat | GST Status | Old GST Rate | Remarks |
|---|---|---|---|
| Fresh chicken, mutton, beef | Exempt | 0% | No GST on loose, unbranded meat |
| Fish, prawns, seafood | Exempt | 0% | Fresh and unprocessed |
| Poultry meat (non-packaged) | Exempt | 0% | No tax when sold without branding |
Type of Meat
GST Status
Old GST Rate
Remarks
Type of Meat
GST Status
Old GST Rate
Remarks
Type of Meat
GST Status
Old GST Rate
Remarks
New GST on Frozen Meat
| Meat Type | HSN Code | New GST Rate |
|---|---|---|
| Frozen meat (branded/packaged) | 0202 / 0203 | 5% |
| Frozen poultry and seafood | 0303 / 0304 | 5% or 12% |
| Meat packed in vacuum or sealed bags | 0207 / 0210 | 5% |
Meat Type
HSN Code
New GST Rate
Meat Type
HSN Code
New GST Rate
Meat Type
HSN Code
New GST Rate
Old GST on Frozen Meat
| Meat Type | HSN Code | Old 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% |
Meat Type
HSN Code
Old GST Rate
Meat Type
HSN Code
Old GST Rate
Meat Type
HSN Code
Old GST Rate
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
New GST on Meat Products (Processed or Canned)
| Meat Product | HSN Code | New GST Rate |
|---|---|---|
| Canned meat and sausages | 1601 / 1602 | 5% |
| Meat pickles and pouches | 1601 / 1602 | 5% |
| Cold cuts and meat rolls | 1602 | 5% |
Meat Product
HSN Code
New GST Rate
Meat Product
HSN Code
New GST Rate
Meat Product
HSN Code
New GST Rate
Old GST on Meat Products (Processed or Canned)
| Meat Product | HSN Code | Old 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% |
Meat Product
HSN Code
Old GST Rate
Meat Product
HSN Code
Old GST Rate
Meat Product
HSN Code
Old GST Rate
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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