--- title: "HSN Code for Frozen Bovine Tongues | HSN 02062900 GST Rate" description: "Find HSN and GST Rates for 02062900 related to Frozen Bovine Tongues with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-02062900/" --- # HSN Code 02062900: Frozen Bovine Tongues - [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 0206: Edible offal of livestock](https://busy.in/hsn/sub-chapter-0206/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of bovine animals, frozen : Other .( other than fresh or chilled and other than those pre-packaged and labelled unit container ) | 0% | 0% | 0% | 0% | | Of bovine animals, frozen : Other . | 2.5% | 2.5% | 5% | 0% | | Of bovine animals, frozen : Other .(other than fresh or chilled) [ pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 2062900 ? It includes Frozen Bovine Tongues ### Does ‘pre‑packaged & labelled’ change GST on Frozen Bovine Tongues? Yes. When Frozen Bovine Tongues 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 Bovine Tongues? Under HSN 02062900, Frozen Bovine Tongues 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 Bovine Tongues? 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 to bill mixed items when Frozen Bovine Tongues is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Bovine Tongues and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Any import/export nuance for Frozen Bovine Tongues? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Is ITC allowed for costs used to trade Frozen Bovine Tongues? 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. ## India's trade performance: HSN Code 02062900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,093 Cr (+8.95% YoY) — 0.0569% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹2,093 Cr (Surplus); surplus rank #177 of 12657 HSN codes - Share of Sub-Chapter 0206: 91.53% of its exports; import side 0.00% - Rank within Sub-Chapter 0206: #1 of 11 by export value ### Key metrics - Export CAGR: 6.36% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #255 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +37.46% in FY 2020-21 - Contribution to Sub-Ch. 0206: 91.53% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 02062900 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. 0206 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0206 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 1,445.71 | 0.0633% | — | 88.73% | Nil | 0.0000% | — | 0.00% | +1,445.71 | #224 | | FY 2019-20 | 1,437.26 | 0.0653% | −0.58% | 91.55% | Nil | 0.0000% | — | 0.00% | +1,437.26 | #227 | | FY 2020-21 | 1,975.70 | 0.0919% | +37.46% | 94.13% | Nil | 0.0000% | — | — | +1,975.70 | #166 | | FY 2021-22 | 2,101.65 | 0.0670% | +6.38% | 94.78% | Nil | 0.0000% | — | — | +2,101.65 | #222 | | FY 2022-23 | 1,743.77 | 0.0482% | −17.03% | 93.59% | Nil | 0.0000% | — | — | +1,743.77 | #295 | | FY 2023-24 | 1,921.45 | 0.0531% | +10.19% | 91.53% | Nil | 0.0000% | — | — | +1,921.45 | #260 | | FY 2024-25 | 2,093.47 | 0.0569% | +8.95% | 91.53% | Nil | 0.0000% | — | 0.00% | +2,093.47 | #255 | - CAGR (7-year): exports 6.36%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 02062900 export-import analysis ### Consistent export growth: 6.36% CAGR over 7 years India's exports under HSN Code 02062900 have grown at a compound annual rate of 6.36% over 7 fiscal years, rising from ₹1,445.71 Crore in FY 2018-19 to ₹2,093.47 Crore in FY 2024-25. ### HSN Code 02062900 ranked #255 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 02062900 ranks #255 out of 12657 HSN codes by total export value. Within Sub-Chapter 0206, it ranks #1 of 11. By trade surplus, it ranks #177 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 02062900 exports The strongest single-year export movement for HSN Code 02062900 was recorded in FY 2020-21, when exports surged by 37.46% over the prior year. ### India maintains a trade surplus of ₹2,093.47 Crore in HSN Code 02062900 goods In FY 2024-25, India's exports of ₹2,093.47 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹2,093.47 Crore — ranking #177 of 12657 by surplus magnitude. ### HSN Code 02062900 contributes 91.53% of Sub-Chapter 0206 exports — ranked #1 Among the 11 HSN codes under Sub-Chapter 0206, HSN Code 02062900 ranks #1 by export value — accounting for 91.53% 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 0206 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Code 02062900: Frozen Bovine Tongues (this hsn code) | ₹2,093 Cr | | #2 | [HSN Code 02062200: Frozen Other Bovine Meat](https://busy.in/hsn/hsn-02062200/) | ₹105 Cr | | #3 | [HSN Code 02062100: Frozen Camel/Camelid Meat](https://busy.in/hsn/hsn-02062100/) | ₹47 Cr | | #4 | [HSN Code 02061000: Of Bovine Animals, Fresh Or Chilled .](https://busy.in/hsn/hsn-02061000/) | ₹39 Cr | | #5 | [HSN Code 02068010: Edible Offal of Sheep & Goats](https://busy.in/hsn/hsn-02068010/) | ₹2 Cr | | #6 | [HSN Code 02069090: Frozen meat – Other](https://busy.in/hsn/hsn-02069090/) | < ₹1 Crore | | — | [HSN Code 02063000: Frozen Bovine Meat](https://busy.in/hsn/hsn-02063000/) | Nil | | — | [HSN Code 02064100: Frozen Swine Livers](https://busy.in/hsn/hsn-02064100/) | Nil | | — | [HSN Code 02064900: Frozen swine meat – Other](https://busy.in/hsn/hsn-02064900/) | Nil | | — | [HSN Code 02068090: Other, Fresh Or Chilled – Other .](https://busy.in/hsn/hsn-02068090/) | Nil |