What products are classified under HSN 2032900 ?
It includes Frozen meat (other)
HSN Code 02032900 represents Frozen meat (other) under GST classification. This code helps businesses identify Frozen meat (other) correctly for billing, taxation, and trade. With HSN Code 02032900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frozen meat (other).
HSN Code 02032900 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 : Others .(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 : Others. ( other than fresh or chilled) [ pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% |
Frozen meat (other) 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 : 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 ] |
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 : 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 ]
It includes Frozen meat (other)
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Yes. When Frozen meat (other) 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.
Under HSN 02032900, Frozen meat (other) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
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.
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.
Use separate invoice lines per HSN. Apply Varies for Frozen meat (other) and Nil for exempt lines. This avoids misclassification and wrong tax collection.
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.