--- title: "HSN Code for Frozen hams, shoulders, and cuts with bone | HSN 02032200 GST Rate" description: "Find HSN and GST Rates for 02032200 related to Frozen hams, shoulders, and cuts with bone with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-02032200/" --- # HSN Code 02032200: Frozen hams, shoulders, and cuts with bone - [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 : 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% | | Frozen : Hams, shoulders and cuts thereof, with bone in. ( other than fresh or chilled ) [ pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 2032200 ? It includes Frozen hams, shoulders, and cuts with bone ### Is ITC allowed for costs used to trade 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. ### Any import/export nuance for Frozen hams, shoulders, and cuts with bone? 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 hams, shoulders, and cuts with bone? 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. ### How to bill mixed items when Frozen hams, shoulders, and cuts with bone is sold with exempt goods? 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. ### Are e‑way bill and e‑invoice required for Frozen hams, shoulders, and cuts with bone? 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 much GST applies to Frozen hams, shoulders, and cuts with bone? 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. ## India's trade performance: HSN Code 02032200 (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: ₹7 Cr (+37.92% YoY) — 0.0001% of India's total imports - Trade balance: −₹7 Cr (Deficit); surplus rank #8779 of 12657 HSN codes ## India export-import trade statistics: HSN Code 02032200 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 | < ₹1 Crore | 0.0000% | — | 0.25% | 1.71 | 0.0000% | — | 10.22% | −1.68 | #9664 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −66.67% | 0.08% | 1.67 | 0.0000% | −2.34% | 8.26% | −1.66 | #9870 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +400.00% | 0.28% | 2.75 | 0.0001% | +64.67% | 24.66% | −2.70 | #9546 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +660.00% | 0.84% | 3.53 | 0.0001% | +28.36% | 15.57% | −3.15 | #8765 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −44.74% | 1.25% | 5.08 | 0.0001% | +43.91% | 20.30% | −4.87 | #9259 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 4.80 | 0.0001% | −5.51% | 21.74% | −4.80 | — | | FY 2024-25 | Nil | 0.0000% | — | — | 6.62 | 0.0001% | +37.92% | 17.65% | −6.62 | — | - CAGR (7-year): exports —/yr, imports 25.31%/yr (consistently Deficit) ## Key trade insights: HSN Code 02032200 export-import analysis ### Export snapshot for HSN Code 02032200 India exported ₹0.00 Crore worth of Frozen hams, shoulders, and cuts with bone 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 02032200 exports The strongest single-year export movement for HSN Code 02032200 was recorded in FY 2021-22, when exports surged by 660.00% over the prior year. ### India records a trade deficit of ₹6.62 Crore in HSN Code 02032200 goods In FY 2024-25, India's imports of ₹6.62 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹6.62 Crore — ranking #8779 of 12657 by surplus magnitude. ### Import growth of 25.31% CAGR signals rising demand for Frozen hams, shoulders, and cuts with bone India's imports under HSN Code 02032200 have grown at 25.31% CAGR, reaching ₹6.62 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](https://busy.in/hsn/hsn-02032100/) | Nil | | — | HSN Code 02032200: Frozen hams, shoulders, and cuts with bone (this hsn code) | Nil | | — | [HSN Code 02032900: Frozen meat (other)](https://busy.in/hsn/hsn-02032900/) | Nil |