What products are classified under HSN 2032200 ?
It includes Frozen hams, shoulders, and cuts with bone
HSN Code 02032200 represents Frozen hams, shoulders, and cuts with bone under GST classification. This code helps businesses identify Frozen hams, shoulders, and cuts with bone correctly for billing, taxation, and trade. With HSN Code 02032200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frozen hams, shoulders, and cuts with bone.
HSN Code 02032200 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 : Hams, shoulders and cuts thereof, with bone in .(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 : Hams, shoulders and cuts thereof, with bone in. ( other than fresh or chilled ) [ pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% |
Frozen hams, shoulders, and cuts with bone 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 : Carcasses and half-carcasses .(other than fresh or chilled and other than pre-packaged and labelled unit container ) | |
| Frozen : Carcasses and half-carcasses (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 : Carcasses and half-carcasses .(other than fresh or chilled and other than pre-packaged and labelled unit container )
Frozen : Carcasses and half-carcasses (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 hams, shoulders, and cuts with bone
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.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Yes. When Frozen hams, shoulders, and cuts with bone 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 hams, shoulders, and cuts with bone and Nil for exempt lines. This avoids misclassification and wrong tax collection.
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.
Under HSN 02032200, Frozen hams, shoulders, and cuts with bone attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
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.