--- title: "HSN Code for Frozen Sheep Bone-in Cuts | HSN 02044200 GST Rate" description: "Find HSN and GST Rates for 02044200 related to Frozen Sheep Bone-in Cuts with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-02044200/" --- # HSN Code 02044200: Frozen Sheep Bone-in Cuts - [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 : Other cuts with bone in .(other than fresh or chilled and other than those pre-packaged and labelled unit container ) | 0% | 0% | 0% | 0% | | Other meat of sheep, frozen : Other cuts 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 2044200 ? It includes Frozen Sheep Bone-in Cuts ### Are e‑way bill and e‑invoice required for Frozen Sheep Bone-in Cuts? 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 Sheep Bone-in Cuts? Under HSN 02044200, Frozen Sheep Bone-in Cuts attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### How to bill mixed items when Frozen Sheep Bone-in Cuts is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Sheep Bone-in Cuts and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Is ITC allowed for costs used to trade Frozen Sheep Bone-in Cuts? 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. ### Does ‘pre‑packaged & labelled’ change GST on Frozen Sheep Bone-in Cuts? Yes. When Frozen Sheep Bone-in Cuts 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. ### Any import/export nuance for Frozen Sheep Bone-in Cuts? 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 02044200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (+3.99% YoY) — 0.0003% of India's total exports - Imports: ₹14 Cr (−19.08% YoY) — 0.0002% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #8323 of 12657 HSN codes - Share of Sub-Chapter 0204: 1.64% of its exports; import side 67.60% - Rank within Sub-Chapter 0204: #4 of 9 by export value; import-side #1 ### Key metrics - Export CAGR: -21.95% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5601 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +15.08% in FY 2021-22 - Contribution to Sub-Ch. 0204: 1.64% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 02044200 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 | 51.95 | 0.0023% | — | 6.60% | 7.22 | 0.0002% | — | 67.79% | +44.73 | #2800 | | FY 2019-20 | 31.19 | 0.0014% | −39.96% | 4.83% | 10.22 | 0.0003% | +41.55% | 77.37% | +20.97 | #3549 | | FY 2020-21 | 20.02 | 0.0009% | −35.81% | 6.08% | < ₹1 Crore | 0.0000% | −92.27% | 84.04% | +19.23 | #4180 | | FY 2021-22 | 23.04 | 0.0007% | +15.08% | 5.16% | 4.50 | 0.0001% | +469.62% | 91.46% | +18.54 | #4411 | | FY 2022-23 | 15.50 | 0.0004% | −32.73% | 2.89% | 14.27 | 0.0002% | +217.11% | 82.77% | +1.23 | #5021 | | FY 2023-24 | 11.29 | 0.0003% | −27.16% | 1.76% | 17.87 | 0.0003% | +25.23% | 75.43% | −6.58 | #5570 | | FY 2024-25 | 11.74 | 0.0003% | +3.99% | 1.64% | 14.46 | 0.0002% | −19.08% | 67.60% | −2.72 | #5601 | - CAGR (7-year): exports -21.95%/yr, imports 12.27%/yr (consistently Deficit) ## Key trade insights: HSN Code 02044200 export-import analysis ### Export decline: -21.95% CAGR over 7 years India's exports under HSN Code 02044200 have declined at a compound annual rate of -21.95% over 7 fiscal years, falling from ₹51.95 Crore in FY 2018-19 to ₹11.74 Crore in FY 2024-25. ### HSN Code 02044200 ranked #5601 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 02044200 ranks #5601 out of 12657 HSN codes by total export value. Within Sub-Chapter 0204, it ranks #4 of 9. By trade surplus, it ranks #8323 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 02044200 exports The strongest single-year export movement for HSN Code 02044200 was recorded in FY 2021-22, when exports surged by 15.08% over the prior year. ### India records a trade deficit of ₹2.72 Crore in HSN Code 02044200 goods In FY 2024-25, India's imports of ₹14.46 Cr exceeded exports of ₹11.74 Cr, resulting in a trade deficit of ₹2.72 Crore — ranking #8323 of 12657 by surplus magnitude. ### Import growth of 12.27% CAGR signals rising demand for Frozen Sheep Bone-in Cuts India's imports under HSN Code 02044200 have grown at 12.27% CAGR, reaching ₹14.46 Crore in FY 2024-25. ### HSN Code 02044200 contributes 1.64% of Sub-Chapter 0204 exports — ranked #4 Among the 9 HSN codes under Sub-Chapter 0204, HSN Code 02044200 ranks #4 by export value — accounting for 1.64% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 67.60% share (rank #1). ## 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](https://busy.in/hsn/hsn-02044100/) | ₹23 Cr | | #4 | HSN Code 02044200: Frozen Sheep Bone-in Cuts (this hsn code) | ₹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 |