---
title: "HSN Code for Frozen meat (other) | HSN 02032900 GST Rate"
description: "Find HSN and GST Rates for 02032900 related to Frozen meat (other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-02032900/"
---

# HSN Code 02032900: Frozen meat (other)

- [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 : Others .(other than fresh or chilled and other than pre-packaged and labelled unit container ) | 0% | 0% | 0% | 0% |
| Frozen : Others. ( other than fresh or chilled) [ pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 2032900 ?

It includes Frozen meat (other)

### Any import/export nuance for Frozen meat (other)?

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 meat (other)?

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.

### How much GST applies to Frozen meat (other)?

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.

### Are e‑way bill and e‑invoice required for Frozen meat (other)?

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.

### Is ITC allowed for costs used to trade Frozen meat (other)?

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.

### How to bill mixed items when Frozen meat (other) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen meat (other) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

## India's trade performance: HSN Code 02032900 (FY 2024-25)

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

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹27 Cr (+88.59% YoY) — 0.0004% of India's total imports
- Trade balance: −₹27 Cr (Deficit); surplus rank #9773 of 12657 HSN codes

## India export-import trade statistics: HSN Code 02032900

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% | — | 1.01% | 12.41 | 0.0003% | — | 74.13% | −12.29 | #9103 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | +25.00% | 1.26% | 15.03 | 0.0004% | +21.11% | 74.30% | −14.88 | #8979 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −73.33% | 0.22% | 5.29 | 0.0002% | −64.80% | 47.44% | −5.25 | #9622 |
| FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | 15.00 | 0.0003% | +183.55% | 66.17% | −15.00 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | 14.61 | 0.0003% | −2.60% | 58.39% | −14.61 | — |
| FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.44% | 14.37 | 0.0003% | −1.64% | 65.08% | −14.34 | #10223 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | — | 27.10 | 0.0004% | +88.59% | 72.25% | −27.10 | — |

- CAGR (7-year): exports —/yr, imports 13.90%/yr (consistently Deficit)

## Key trade insights: HSN Code 02032900 export-import analysis

### Export snapshot for HSN Code 02032900

India exported ₹0.00 Crore worth of Frozen meat (other) in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2019-20 was the strongest growth year for HSN Code 02032900 exports

The strongest single-year export movement for HSN Code 02032900 was recorded in FY 2019-20, when exports surged by 25.00% over the prior year.

### India records a trade deficit of ₹27.10 Crore in HSN Code 02032900 goods

In FY 2024-25, India's imports of ₹27.10 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹27.10 Crore — ranking #9773 of 12657 by surplus magnitude.

### Import growth of 13.90% CAGR signals rising demand for Frozen meat (other)

India's imports under HSN Code 02032900 have grown at 13.90% CAGR, reaching ₹27.10 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](https://busy.in/hsn/hsn-02032200/) | Nil |
| — | HSN Code 02032900: Frozen meat (other) (this hsn code) | Nil |