--- title: "HSN Code for Frozen Sheep Carcasses/Half-Carcasses | HSN 02044100 GST Rate" description: "Find HSN and GST Rates for 02044100 related to Frozen Sheep Carcasses/Half-Carcasses with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-02044100/" --- # HSN Code 02044100: Frozen Sheep Carcasses/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 0204: Sheep or goat meat](https://busy.in/hsn/sub-chapter-0204/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other meat of sheep, frozen : Carcasses and half-carcasses .(other than fresh or chilled and other than those pre-packaged and labelled unit container ) | 0% | 0% | 0% | 0% | | Other meat of sheep, 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 2044100 ? It includes Frozen Sheep Carcasses/Half-Carcasses ### How much GST applies to Frozen Sheep Carcasses/Half-Carcasses? Under HSN 02044100, Frozen Sheep Carcasses/Half-Carcasses 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 Sheep Carcasses/Half-Carcasses? 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 Sheep Carcasses/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. ### How to bill mixed items when Frozen Sheep Carcasses/Half-Carcasses is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Sheep Carcasses/Half-Carcasses and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Any import/export nuance for Frozen Sheep Carcasses/Half-Carcasses? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ## India's trade performance: HSN Code 02044100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹23 Cr (+36.39% YoY) — 0.0006% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹23 Cr (Surplus); surplus rank #2734 of 12657 HSN codes - Share of Sub-Chapter 0204: 3.17% of its exports; import side 0.00% - Rank within Sub-Chapter 0204: #3 of 9 by export value ### Key metrics - Export CAGR: 10.28% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4691 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +110.49% in FY 2020-21 - Contribution to Sub-Ch. 0204: 3.17% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 02044100 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. 0204 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0204 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 12.65 | 0.0006% | — | 1.61% | < ₹1 Crore | 0.0000% | — | 4.79% | +12.14 | #4716 | | FY 2019-20 | 5.34 | 0.0002% | −57.79% | 0.83% | < ₹1 Crore | 0.0000% | −37.25% | 2.42% | +5.02 | #5772 | | FY 2020-21 | 11.24 | 0.0005% | +110.49% | 3.41% | Nil | 0.0000% | −100.00% | 0.00% | +11.24 | #4916 | | FY 2021-22 | 5.82 | 0.0002% | −48.22% | 1.30% | Nil | 0.0000% | — | 0.00% | +5.82 | #6170 | | FY 2022-23 | 9.54 | 0.0003% | +63.92% | 1.78% | Nil | 0.0000% | — | 0.00% | +9.54 | #5688 | | FY 2023-24 | 16.68 | 0.0005% | +74.84% | 2.60% | Nil | 0.0000% | — | 0.00% | +16.68 | #5021 | | FY 2024-25 | 22.75 | 0.0006% | +36.39% | 3.17% | Nil | 0.0000% | — | 0.00% | +22.75 | #4691 | - CAGR (7-year): exports 10.28%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 02044100 export-import analysis ### Consistent export growth: 10.28% CAGR over 7 years India's exports under HSN Code 02044100 have grown at a compound annual rate of 10.28% over 7 fiscal years, rising from ₹12.65 Crore in FY 2018-19 to ₹22.75 Crore in FY 2024-25. ### HSN Code 02044100 ranked #4691 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 02044100 ranks #4691 out of 12657 HSN codes by total export value. Within Sub-Chapter 0204, it ranks #3 of 9. By trade surplus, it ranks #2734 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 02044100 exports The strongest single-year export movement for HSN Code 02044100 was recorded in FY 2020-21, when exports surged by 110.49% over the prior year. ### India maintains a trade surplus of ₹22.75 Crore in HSN Code 02044100 goods In FY 2024-25, India's exports of ₹22.75 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹22.75 Crore — ranking #2734 of 12657 by surplus magnitude. ### HSN Code 02044100 contributes 3.17% of Sub-Chapter 0204 exports — ranked #3 Among the 9 HSN codes under Sub-Chapter 0204, HSN Code 02044100 ranks #3 by export value — accounting for 3.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 0204 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 02042100: Other meat of sheep, fresh or chilled : Carcasses and half-carcasses .](https://busy.in/hsn/hsn-02042100/) | ₹556 Cr | | #2 | [HSN Code 02041000: Lamb carcasses, fresh or chilled](https://busy.in/hsn/hsn-02041000/) | ₹118 Cr | | #3 | HSN Code 02044100: Frozen Sheep Carcasses/Half-Carcasses (this hsn code) | ₹23 Cr | | #4 | [HSN Code 02044200: Frozen Sheep Bone-in Cuts](https://busy.in/hsn/hsn-02044200/) | ₹12 Cr | | #5 | [HSN Code 02045000: Frozen goat meat](https://busy.in/hsn/hsn-02045000/) | ₹7 Cr | | #6 | [HSN Code 02044300: Frozen sheep meat – Boneless](https://busy.in/hsn/hsn-02044300/) | ₹1 Cr | | #7 | [HSN Code 02042300: Boneless sheep meat](https://busy.in/hsn/hsn-02042300/) | < ₹1 Crore | | — | [HSN Code 02042200: Fresh sheep meat cuts](https://busy.in/hsn/hsn-02042200/) | Nil | | — | [HSN Code 02043000: Frozen lamb carcasses & half-carcasses](https://busy.in/hsn/hsn-02043000/) | Nil |