---
title: "HSN Code for Edible Offal of Sheep & Goats | HSN 02068010 GST Rate"
description: "Find HSN and GST Rates for 02068010 related to Edible Offal of Sheep & Goats with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-02068010/"
---

# HSN Code 02068010: Edible Offal of Sheep & Goats

- [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 |
| --- | --- | --- | --- | --- |
| Other, fresh or chilled – Of sheep or goats ( other than fresh or chilled ) [ pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% |
| Other, fresh or chilled – Of sheep or goats . | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 2068010 ?

It includes Edible Offal of Sheep & Goats

### Does ‘pre‑packaged & labelled’ change GST on Edible Offal of Sheep & Goats?

Yes. When Edible Offal of Sheep & Goats 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 Edible Offal of Sheep & Goats?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### How to bill mixed items when Edible Offal of Sheep & Goats is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Edible Offal of Sheep & Goats and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### How much GST applies to Edible Offal of Sheep & Goats?

Under HSN 02068010, Edible Offal of Sheep & Goats attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Is ITC allowed for costs used to trade Edible Offal of Sheep & Goats?

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 02068010 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2 Cr (+32.00% YoY) — 0.0001% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹2 Cr (Surplus); surplus rank #4230 of 12657 HSN codes
- Share of Sub-Chapter 0206: 0.09% of its exports; import side 0.00%
- Rank within Sub-Chapter 0206: #5 of 11 by export value

### Key metrics

- Export CAGR: -7.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7611 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +51.85% in FY 2022-23
- Contribution to Sub-Ch. 0206: 0.09% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 02068010

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 | 3.25 | 0.0001% | — | 0.20% | Nil | 0.0000% | — | 0.00% | +3.25 | #6380 |
| FY 2019-20 | 1.33 | 0.0001% | −59.08% | 0.08% | Nil | 0.0000% | — | 0.00% | +1.33 | #7329 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −58.65% | 0.03% | Nil | 0.0000% | — | — | +0.55 | #8164 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +47.27% | 0.04% | Nil | 0.0000% | — | — | +0.81 | #8170 |
| FY 2022-23 | 1.23 | 0.0000% | +51.85% | 0.07% | Nil | 0.0000% | — | — | +1.23 | #7912 |
| FY 2023-24 | 1.50 | 0.0000% | +21.95% | 0.07% | Nil | 0.0000% | — | — | +1.50 | #7858 |
| FY 2024-25 | 1.98 | 0.0001% | +32.00% | 0.09% | Nil | 0.0000% | — | 0.00% | +1.98 | #7611 |

- CAGR (7-year): exports -7.93%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 02068010 export-import analysis

### Export decline: -7.93% CAGR over 7 years

India's exports under HSN Code 02068010 have declined at a compound annual rate of -7.93% over 7 fiscal years, falling from ₹3.25 Crore in FY 2018-19 to ₹1.98 Crore in FY 2024-25.

### HSN Code 02068010 ranked #7611 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 02068010 ranks #7611 out of 12657 HSN codes by total export value. Within Sub-Chapter 0206, it ranks #5 of 11. By trade surplus, it ranks #4230 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 02068010 exports

The strongest single-year export movement for HSN Code 02068010 was recorded in FY 2022-23, when exports surged by 51.85% over the prior year.

### India maintains a trade surplus of ₹1.98 Crore in HSN Code 02068010 goods

In FY 2024-25, India's exports of ₹1.98 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹1.98 Crore — ranking #4230 of 12657 by surplus magnitude.

### HSN Code 02068010 contributes 0.09% of Sub-Chapter 0206 exports — ranked #5

Among the 11 HSN codes under Sub-Chapter 0206, HSN Code 02068010 ranks #5 by export value — accounting for 0.09% 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](https://busy.in/hsn/hsn-02062900/) | ₹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 (this hsn code) | ₹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 â€“ Other .](https://busy.in/hsn/hsn-02068090/) | Nil |