What products are classified under HSN 2032100 ?
It includes Frozen carcasses and half-carcasses
HSN Code 02032100 represents Frozen carcasses and half-carcasses under GST classification. This code helps businesses identify Frozen carcasses and half-carcasses correctly for billing, taxation, and trade. With HSN Code 02032100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frozen carcasses and half-carcasses.
HSN Code 02032100 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 02 | Meat and edible meat offal | 0203 | Meat of swine, fresh, chilled or frozen | Frozen : Carcasses and half-carcasses .(other than fresh or chilled and other than pre-packaged and labelled unit container ) | 0% | 0% | 0% | 0% |
| 02 | Meat and edible meat offal | 0203 | Meat of swine, fresh, chilled or frozen | Frozen : Carcasses and half-carcasses (other than fresh or chilled) [ pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% |
Frozen carcasses and half-carcasses does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Fresh or chilled : Carcasses and half-carcasses . | |
| Fresh or chilled : Hams, shoulders and cuts thereof, with bone in . | |
| Fresh or chilled : Others . | |
| Frozen : Hams, shoulders and cuts thereof, with bone in .(other than fresh or chilled and other than pre-packaged and labelled unit container ) | |
| Frozen : Hams, shoulders and cuts thereof, with bone in. ( other than fresh or chilled ) [ pre-packaged and labelled ] | |
| Frozen : Others .(other than fresh or chilled and other than pre-packaged and labelled unit container ) | |
| Frozen : Others. ( other than fresh or chilled) [ pre-packaged and labelled ] |
Fresh or chilled : Carcasses and half-carcasses .
Fresh or chilled : Hams, shoulders and cuts thereof, with bone in .
Fresh or chilled : Others .
Frozen : Hams, shoulders and cuts thereof, with bone in .(other than fresh or chilled and other than pre-packaged and labelled unit container )
Frozen : Hams, shoulders and cuts thereof, with bone in. ( other than fresh or chilled ) [ pre-packaged and labelled ]
Frozen : Others .(other than fresh or chilled and other than pre-packaged and labelled unit container )
Frozen : Others. ( other than fresh or chilled) [ pre-packaged and labelled ]
It includes Frozen carcasses and half-carcasses
Under HSN 02032100, Frozen carcasses and half-carcasses attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
Yes. When Frozen carcasses and half-carcasses 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.
Use separate invoice lines per HSN. Apply Varies for Frozen carcasses and half-carcasses and Nil for exempt lines. This avoids misclassification and wrong tax collection.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
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.
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.