What products are classified under HSN 2045000 ?
It includes Frozen goat meat
HSN Code 02045000 represents Frozen goat meat under GST classification. This code helps businesses identify Frozen goat meat correctly for billing, taxation, and trade. With HSN Code 02045000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frozen goat meat.
HSN Code 02045000 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 | 0204 | Meat of sheep or goats, fresh, chilled or frozen | Meat of goats .(other than fresh or chilled and other than those pre-packaged and labelled unit container ) | 0% | 0% | 0% | 0% |
| 02 | Meat and edible meat offal | 0204 | Meat of sheep or goats, fresh, chilled or frozen | Meat of goats .(other than fresh or chilled) [ pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% |
Frozen goat meat does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Carcasses and half-carcasses of lamb, fresh or chilled . | |
| Other meat of sheep, fresh or chilled : Carcasses and half-carcasses . | |
| Other meat of sheep, fresh or chilled : Other cuts with bone in . | |
| Other meat of sheep, fresh or chilled : Boneless . | |
| Carcasses and half-carcasses of lamb, frozen .(other than fresh or chilled and other than those pre-packaged and labelled unit container ) | |
| Carcasses and half-carcasses of lamb, frozen .(other than fresh or chilled) [ pre-packaged and labelled ] | |
| Other meat of sheep, frozen : Carcasses and half-carcasses .(other than fresh or chilled and other than those pre-packaged and labelled unit container ) | |
| Other meat of sheep, frozen : Carcasses and half-carcasses .(other than fresh or chilled) [ pre-packaged and labelled ] | |
| 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 ) | |
| Other meat of sheep, frozen : Other cuts with bone in .(other than fresh or chilled) [ pre-packaged and labelled ] | |
| Other meat of sheep, frozen : Boneless .(other than fresh or chilled and other than those pre-packaged and labelled unit container ) | |
| Other meat of sheep, frozen : Boneless .(other than fresh or chilled) [ pre-packaged and labelled ] |
Carcasses and half-carcasses of lamb, fresh or chilled .
Other meat of sheep, fresh or chilled : Carcasses and half-carcasses .
Other meat of sheep, fresh or chilled : Other cuts with bone in .
Other meat of sheep, fresh or chilled : Boneless .
Carcasses and half-carcasses of lamb, frozen .(other than fresh or chilled and other than those pre-packaged and labelled unit container )
Carcasses and half-carcasses of lamb, frozen .(other than fresh or chilled) [ pre-packaged and labelled ]
Other meat of sheep, frozen : Carcasses and half-carcasses .(other than fresh or chilled and other than those pre-packaged and labelled unit container )
Other meat of sheep, frozen : Carcasses and half-carcasses .(other than fresh or chilled) [ pre-packaged and labelled ]
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 )
Other meat of sheep, frozen : Other cuts with bone in .(other than fresh or chilled) [ pre-packaged and labelled ]
Other meat of sheep, frozen : Boneless .(other than fresh or chilled and other than those pre-packaged and labelled unit container )
Other meat of sheep, frozen : Boneless .(other than fresh or chilled) [ pre-packaged and labelled ]
It includes Frozen goat meat
Under HSN 02045000, Frozen goat meat 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.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Use separate invoice lines per HSN. Apply Varies for Frozen goat meat and Nil for exempt lines. This avoids misclassification and wrong tax collection.
Yes. When Frozen goat meat 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.
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.