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HSN Code 02023000: Frozen Boneless Bovine Meat

HSN Code 02023000 represents Frozen Boneless Bovine Meat under GST classification. This code helps businesses identify Frozen Boneless Bovine Meat correctly for billing, taxation, and trade. With HSN Code 02023000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Frozen Boneless Bovine Meat.

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Description of Goods for HSN Code 02023000

HSN Code 02023000 relates to the following description.

Description of Goods

Boneless (other than fresh or chilled and other than those pre-packaged and labelled unit container )

Chapter

02 - Meat and edible meat offal

Sub Chapter

0202 - Meat of bovine animals, frozen

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

Boneless (Other than fresh or chilled) [pre-packaged and labelled ]

Chapter

02 - Meat and edible meat offal

Sub Chapter

0202 - Meat of bovine animals, frozen

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 02023000 not include?

Frozen Boneless Bovine Meat does not include products with the following descriptions.

Carcasses and half-carcasses (other than fresh or chilled and other than pre-packaged and labelled unit container )

Carcasses and half-carcasses (Other than fresh or chilled) [pre-packaged and labelled ]

Other cuts with bone in (other than fresh or chilled and other than pre-packaged and labelled unit container )

Other cuts with bone in (other than fresh or chilled) [pre-packaged and labelled ]

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India’s Trade Performance — HSN Code 02023000 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹40,852 Cr

+31.47% vs FY 2024-25

1.0472% of India’s total exports

India’s Imports

FY 2025-26

Nil

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2025-26

₹40,852 Cr

Trade Surplus

Surplus rank #9 of 12872 HSN codes

% of Sub-Chapter 0202

FY 2025-26

99.91%

Share of Sub-Chapter 0202’s total exports in FY 2025-26

Rank Within Sub-Chapter 0202

FY 2025-26

#1 of 3

Position by export value among HSN codes in Sub-Chapter 0202

At a glance

8.43%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#11

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+31.47%

Peak Growth Year

FY 2025-26 · strongest single-year move

99.91%

Contribution to Sub-Ch. 0202

Share of Sub-Chapter 0202 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 02023000

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #10

Balance

+23,185.50

Exports

23,185.50 ₹ Cr

1.0147% share

— YoY

100.00% of Sub-Ch. 0202

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2019-20 Exp. Rank #13

Balance

+20,768.09

Exports

20,768.09 ₹ Cr

0.9435% share

−10.43% YoY

100.00% of Sub-Ch. 0202

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2020-21 Exp. Rank #10

Balance

+21,100.01

Exports

21,100.01 ₹ Cr

0.9810% share

+1.60% YoY

100.00% of Sub-Ch. 0202

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2021-22 Exp. Rank #17

Balance

+21,865.16

Exports

21,865.16 ₹ Cr

0.6967% share

+3.63% YoY

100.00% of Sub-Ch. 0202

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2022-23 Exp. Rank #19

Balance

+22,955.63

Exports

22,955.63 ₹ Cr

0.6340% share

+4.99% YoY

99.99% of Sub-Ch. 0202

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2023-24 Exp. Rank #17

Balance

+27,862.21

Exports

27,862.21 ₹ Cr

0.7701% share

+21.37% YoY

99.99% of Sub-Ch. 0202

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2024-25 Exp. Rank #16

Balance

+31,072.35

Exports

31,072.35 ₹ Cr

0.8443% share

+11.52% YoY

99.99% of Sub-Ch. 0202

Imports

Nil ₹ Cr

0.0000% share

— YoY

FY 2025-26 Exp. Rank #11

Balance

+40,851.97

Exports

40,851.97 ₹ Cr

1.0472% share

+31.47% YoY

99.91% of Sub-Ch. 0202

Imports

Nil ₹ Cr

0.0000% share

— YoY

CAGR · 8-Year

Exports

8.43% /yr

Imports

—

Consistently Surplus
Sub-Chapter 0202 total

reference, FY 2025-26

Export

₹40,890.41 Cr

Import

₹— Cr

Trade Balance

—

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 02023000 Export-Import Analysis

Consistent Export Growth: 8.43% CAGR Over 8 Years

India's exports under HSN Code 02023000 have grown at a compound annual rate of 8.43% over 8 fiscal years, rising from ₹23,185.50 Crore in FY 2018-19 to ₹40,851.97 Crore in FY 2025-26.

HSN Code 02023000 Ranked #11 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 02023000 ranks #11 out of 12872 HSN codes by total export value. Within Sub-Chapter 0202, it ranks #1 of 3. By trade surplus, it ranks #9 of 12872.

FY 2025-26 Was the Strongest Growth Year for HSN Code 02023000 Exports

The strongest single-year export movement for HSN Code 02023000 was recorded in FY 2025-26, when exports surged by 31.47% over the prior year.

India Maintains a Trade Surplus of ₹40,851.97 Crore in HSN Code 02023000 Goods

In FY 2025-26, India's exports of ₹40,851.97 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹40,851.97 Crore — ranking #9 of 12872 by surplus magnitude.

HSN Code 02023000 Contributes 99.91% 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 99.91% of the sub-chapter's total exports in FY 2025-26.

Frequently Asked Questions

Clear answers to common queries about HSN Code 02023000 and GST compliance.

What products are classified under HSN 2023000 ?

It includes Frozen Boneless Bovine Meat

Is ITC allowed for costs used to trade Frozen Boneless Bovine Meat?

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 Frozen Boneless Bovine Meat?

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 Frozen Boneless Bovine Meat is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen Boneless Bovine Meat and Nil for exempt lines. This avoids misclassification and wrong tax collection.

Any import/export nuance for Frozen Boneless Bovine Meat?

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 Frozen Boneless Bovine Meat?

Yes. When Frozen Boneless Bovine Meat 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 Frozen Boneless Bovine Meat?

Under HSN 02023000, Frozen Boneless Bovine Meat attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

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Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.