--- title: "HSN Code for Boneless Meat (Other, Non-frozen) | HSN 02023000 GST Rate" description: "Find HSN and GST Rates for 02023000 related to Boneless Meat (Other, Non-frozen) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-02023000/" --- # HSN Code 02023000: Boneless Meat (Other, Non-frozen) - [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/) - [Chapter 02: Meat and Edible Offal](https://busy.in/hsn/chapter-02/) - [Sub-chapter 0202: Bovine meat, frozen](https://busy.in/hsn/sub-chapter-0202/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Boneless (other than fresh or chilled and other than those pre-packaged and labelled unit container ) | 0% | 0% | 0% | 0% | | Boneless (Other than fresh or chilled) [pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 2023000 ? It includes Boneless Meat (Other, Non-frozen) ### Is ITC allowed for costs used to trade Boneless Meat (Other, Non-frozen)? If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Are e‑way bill and e‑invoice required for Boneless Meat (Other, Non-frozen)? e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How to bill mixed items when Boneless Meat (Other, Non-frozen) is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Boneless Meat (Other, Non-frozen) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Any import/export nuance for Boneless Meat (Other, Non-frozen)? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Does ‘pre‑packaged & labelled’ change GST on Boneless Meat (Other, Non-frozen)? Yes. When Boneless Meat (Other, Non-frozen) is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil. ### How much GST applies to Boneless Meat (Other, Non-frozen)? Under HSN 02023000, Boneless Meat (Other, Non-frozen) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ## India's trade performance: HSN Code 02023000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹31,072 Cr (+11.52% YoY) — 0.8443% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹31,072 Cr (Surplus); surplus rank #14 of 12657 HSN codes - Share of Sub-Chapter 0202: 99.99% of its exports - Rank within Sub-Chapter 0202: #1 of 3 by export value ### Key metrics - Export CAGR: 5.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #16 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +21.37% in FY 2023-24 - Contribution to Sub-Ch. 0202: 99.99% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 02023000 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0202 | Imports (₹ Cr) | Imp share | Imp YoY | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 23,185.50 | 1.0147% | — | 100.00% | Nil | 0.0000% | — | +23,185.50 | #10 | | FY 2019-20 | 20,768.09 | 0.9435% | −10.43% | 100.00% | Nil | 0.0000% | — | +20,768.09 | #13 | | FY 2020-21 | 21,100.01 | 0.9810% | +1.60% | 100.00% | Nil | 0.0000% | — | +21,100.01 | #10 | | FY 2021-22 | 21,865.16 | 0.6967% | +3.63% | 100.00% | Nil | 0.0000% | — | +21,865.16 | #17 | | FY 2022-23 | 22,955.63 | 0.6340% | +4.99% | 99.99% | Nil | 0.0000% | — | +22,955.63 | #19 | | FY 2023-24 | 27,862.21 | 0.7701% | +21.37% | 99.99% | Nil | 0.0000% | — | +27,862.21 | #17 | | FY 2024-25 | 31,072.35 | 0.8443% | +11.52% | 99.99% | Nil | 0.0000% | — | +31,072.35 | #16 | - CAGR (7-year): exports 5.00%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 02023000 export-import analysis ### Consistent export growth: 5.00% CAGR over 7 years India's exports under HSN Code 02023000 have grown at a compound annual rate of 5.00% over 7 fiscal years, rising from ₹23,185.50 Crore in FY 2018-19 to ₹31,072.35 Crore in FY 2024-25. ### HSN Code 02023000 ranked #16 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 02023000 ranks #16 out of 12657 HSN codes by total export value. Within Sub-Chapter 0202, it ranks #1 of 3. By trade surplus, it ranks #14 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 02023000 exports The strongest single-year export movement for HSN Code 02023000 was recorded in FY 2023-24, when exports surged by 21.37% over the prior year. ### India maintains a trade surplus of ₹31,072.35 Crore in HSN Code 02023000 goods In FY 2024-25, India's exports of ₹31,072.35 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹31,072.35 Crore — ranking #14 of 12657 by surplus magnitude. ### HSN Code 02023000 contributes 99.99% of Sub-Chapter 0202 exports — ranked #1 Among the 3 HSN codes under Sub-Chapter 0202, HSN Code 02023000 ranks #1 by export value — accounting for 99.99% of the sub-chapter's total exports in FY 2024-25. ## Related HSN Codes in Sub-Chapter 0202 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 02023000: Boneless Meat (Other, Non-frozen) (this hsn code) | ₹31,072 Cr | | #2 | [HSN Code 02022000: Other Bone-in Cuts](https://busy.in/hsn/hsn-02022000/) | ₹1 Cr | | #3 | [HSN Code 02021000: Carcasses and Half-Carcasses](https://busy.in/hsn/hsn-02021000/) | < ₹1 Crore |