---
title: "HSN Code for Frozen carcasses and half-carcasses | HSN 02032100 GST Rate"
description: "Find HSN and GST Rates for 02032100 related to Frozen carcasses and half-carcasses with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-02032100/"
---

# HSN Code 02032100: Frozen carcasses and half-carcasses

- [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 0203: Fresh, chilled, or frozen swine meat](https://busy.in/hsn/sub-chapter-0203/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Frozen : Carcasses and half-carcasses .(other than fresh or chilled and other than pre-packaged and labelled unit container ) | 0% | 0% | 0% | 0% |
| Frozen : Carcasses and half-carcasses (other than fresh or chilled) [ pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 2032100 ?

It includes Frozen carcasses and half-carcasses

### How much GST applies to 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.

### Does ‘pre‑packaged & labelled’ change GST on Frozen carcasses and half-carcasses?

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.

### How to bill mixed items when Frozen carcasses and half-carcasses is sold with exempt goods?

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.

### Any import/export nuance for Frozen carcasses and half-carcasses?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### Is ITC allowed for costs used to trade Frozen carcasses and half-carcasses?

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.

## India's trade performance: HSN Code 02032100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: Nil — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−40.00% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7489 of 12657 HSN codes

## India export-import trade statistics: HSN Code 02032100

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. 0203 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0203 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 11.51 | 0.0005% | — | 96.72% | < ₹1 Crore | 0.0000% | — | 4.78% | +10.71 | #4826 |
| FY 2019-20 | 10.70 | 0.0005% | −7.04% | 89.84% | 1.38 | 0.0000% | +72.50% | 6.82% | +9.32 | #4919 |
| FY 2020-21 | 6.99 | 0.0003% | −34.67% | 38.75% | 1.48 | 0.0001% | +7.25% | 13.27% | +5.51 | #5516 |
| FY 2021-22 | 37.56 | 0.0012% | +437.34% | 83.02% | 1.14 | 0.0000% | −22.97% | 5.03% | +36.42 | #3763 |
| FY 2022-23 | 13.24 | 0.0004% | −64.75% | 78.76% | 2.01 | 0.0000% | +76.32% | 8.03% | +11.23 | #5261 |
| FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −82.59% | 1.59% | −0.35 | — |
| FY 2024-25 | Nil | 0.0000% | — | — | < ₹1 Crore | 0.0000% | −40.00% | 0.56% | −0.21 | — |

- CAGR (7-year): exports —/yr, imports -19.98%/yr (consistently Deficit)

## Key trade insights: HSN Code 02032100 export-import analysis

### Export snapshot for HSN Code 02032100

India exported ₹0.00 Crore worth of Frozen carcasses and half-carcasses in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2021-22 was the strongest growth year for HSN Code 02032100 exports

The strongest single-year export movement for HSN Code 02032100 was recorded in FY 2021-22, when exports surged by 437.34% over the prior year.

### India records a trade deficit of ₹0.21 Crore in HSN Code 02032100 goods

In FY 2024-25, India's imports of ₹0.21 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.21 Crore — ranking #7489 of 12657 by surplus magnitude.

### Import growth of -19.98% CAGR signals stable import dependency for Frozen carcasses and half-carcasses

India's imports under HSN Code 02032100 have grown at -19.98% CAGR, reaching ₹0.21 Crore in FY 2024-25.

## Related HSN Codes in Sub-Chapter 0203

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| — | [HSN Code 02031100: Fresh or chilled carcasses and half-carcasses](https://busy.in/hsn/hsn-02031100/) | Nil |
| — | [HSN Code 02031200: Fresh or chilled hams with bone](https://busy.in/hsn/hsn-02031200/) | Nil |
| — | [HSN Code 02031900: Fresh or chilled – Other](https://busy.in/hsn/hsn-02031900/) | Nil |
| — | HSN Code 02032100: Frozen carcasses and half-carcasses (this hsn code) | Nil |
| — | [HSN Code 02032200: Frozen hams, shoulders, and cuts with bone](https://busy.in/hsn/hsn-02032200/) | Nil |
| — | [HSN Code 02032900: Frozen meat (other)](https://busy.in/hsn/hsn-02032900/) | Nil |