--- title: "HSN Code for Frozen sheep meat – Boneless | HSN 02044300 GST Rate" description: "Find HSN and GST Rates for 02044300 related to Frozen sheep meat – Boneless with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-02044300/" --- # HSN Code 02044300: Frozen sheep meat – Boneless - [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 : Boneless .(other than fresh or chilled and other than those pre-packaged and labelled unit container ) | 0% | 0% | 0% | 0% | | Other meat of sheep, frozen : Boneless .(other than fresh or chilled) [ pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 2044300 ? It includes Frozen sheep meat – Boneless ### How to bill mixed items when Frozen sheep meat – Boneless is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen sheep meat – Boneless and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Does ‘pre‑packaged & labelled’ change GST on Frozen sheep meat – Boneless? Yes. When Frozen sheep meat – Boneless 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. ### Is ITC allowed for costs used to trade Frozen sheep meat – Boneless? 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 sheep meat – Boneless? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Are e‑way bill and e‑invoice required for Frozen sheep meat – Boneless? 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 meat – Boneless? Under HSN 02044300, Frozen sheep meat – Boneless 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 02044300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (+5,400.00% YoY) — 0.0000% of India's total exports - Imports: ₹7 Cr (+23.70% YoY) — 0.0001% of India's total imports - Trade balance: −₹6 Cr (Deficit); surplus rank #8699 of 12657 HSN codes - Share of Sub-Chapter 0204: 0.15% of its exports; import side 32.21% - Rank within Sub-Chapter 0204: #6 of 9 by export value; import-side #2 ### Key metrics - Export CAGR: -4.05% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8169 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +5,400.00% in FY 2024-25 - Contribution to Sub-Ch. 0204: 0.15% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 02044300 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 | 1.41 | 0.0001% | — | 0.18% | 1.47 | 0.0000% | — | 13.80% | −0.06 | #7299 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −97.87% | 0.00% | 2.46 | 0.0001% | +67.35% | 18.62% | −2.43 | #9613 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +833.33% | 0.09% | < ₹1 Crore | 0.0000% | −93.90% | 15.96% | +0.13 | #8649 | | FY 2021-22 | 3.55 | 0.0001% | +1,167.86% | 0.79% | < ₹1 Crore | 0.0000% | +6.67% | 3.25% | +3.39 | #6724 | | FY 2022-23 | 2.23 | 0.0001% | −37.18% | 0.42% | 2.97 | 0.0001% | +1,756.25% | 17.23% | −0.74 | #7321 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −99.10% | 0.00% | 5.57 | 0.0001% | +87.54% | 23.51% | −5.55 | #10338 | | FY 2024-25 | 1.10 | 0.0000% | +5,400.00% | 0.15% | 6.89 | 0.0001% | +23.70% | 32.21% | −5.79 | #8169 | - CAGR (7-year): exports -4.05%/yr, imports 29.37%/yr (consistently Deficit) ## Key trade insights: HSN Code 02044300 export-import analysis ### Export decline: -4.05% CAGR over 7 years India's exports under HSN Code 02044300 have declined at a compound annual rate of -4.05% over 7 fiscal years, falling from ₹1.41 Crore in FY 2018-19 to ₹1.10 Crore in FY 2024-25. ### HSN Code 02044300 ranked #8169 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 02044300 ranks #8169 out of 12657 HSN codes by total export value. Within Sub-Chapter 0204, it ranks #6 of 9. By trade surplus, it ranks #8699 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 02044300 exports The strongest single-year export movement for HSN Code 02044300 was recorded in FY 2024-25, when exports surged by 5,400.00% over the prior year. ### India records a trade deficit of ₹5.79 Crore in HSN Code 02044300 goods In FY 2024-25, India's imports of ₹6.89 Cr exceeded exports of ₹1.10 Cr, resulting in a trade deficit of ₹5.79 Crore — ranking #8699 of 12657 by surplus magnitude. ### Import growth of 29.37% CAGR signals rising demand for Frozen sheep meat – Boneless India's imports under HSN Code 02044300 have grown at 29.37% CAGR, reaching ₹6.89 Crore in FY 2024-25. ### HSN Code 02044300 contributes 0.15% of Sub-Chapter 0204 exports — ranked #6 Among the 9 HSN codes under Sub-Chapter 0204, HSN Code 02044300 ranks #6 by export value — accounting for 0.15% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 32.21% share (rank #2). ## 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](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 (this hsn code) | ₹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 |