--- title: "HSN Code for Frozen Fowl Cuts/Offal (excl. pre-packaged) | HSN 02071400 GST Rate" description: "Find HSN and GST Rates for 02071400 related to Frozen Fowl Cuts/Offal (excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-02071400/" --- # HSN Code 02071400: Frozen Fowl Cuts/Offal (excl. pre-packaged) - [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 0207: Oilseed flours & meals](https://busy.in/hsn/sub-chapter-0207/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Of fowls of the species Gallus domesticus : Cuts and offal, frozen . (other than fresh or chilled and other than those pre-packaged and labelled unit container ) | 0% | 0% | 0% | 0% | | Of fowls of the species Gallus domesticus : Cuts and offal, frozen .(other than fresh or chilled ) [pre-packaged and labelled ] | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 2071400 ? It includes Frozen Fowl Cuts/Offal (excl. pre-packaged) ### Does ‘pre‑packaged & labelled’ change GST on Frozen Fowl Cuts/Offal (excl. pre-packaged)? Yes. When Frozen Fowl Cuts/Offal (excl. pre-packaged) 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 Fowl Cuts/Offal (excl. pre-packaged)? Under HSN 02071400, Frozen Fowl Cuts/Offal (excl. pre-packaged) 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 Frozen Fowl Cuts/Offal (excl. pre-packaged)? 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 Fowl Cuts/Offal (excl. pre-packaged)? 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 Fowl Cuts/Offal (excl. pre-packaged)? 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 Fowl Cuts/Offal (excl. pre-packaged) is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Fowl Cuts/Offal (excl. pre-packaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ## India's trade performance: HSN Code 02071400 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹32 Cr (+44.78% YoY) — 0.0009% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹32 Cr (Surplus); surplus rank #2492 of 12657 HSN codes - Share of Sub-Chapter 0207: 28.22% of its exports; import side 0.00% - Rank within Sub-Chapter 0207: #2 of 19 by export value ### Key metrics - Export CAGR: 3.76% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4252 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +59.25% in FY 2022-23 - Contribution to Sub-Ch. 0207: 28.22% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 02071400 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. 0207 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0207 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 25.34 | 0.0011% | — | 41.60% | < ₹1 Crore | 0.0000% | — | 14.32% | +24.76 | #3787 | | FY 2019-20 | 10.81 | 0.0005% | −57.34% | 25.08% | < ₹1 Crore | 0.0000% | +18.97% | 13.07% | +10.12 | #4908 | | FY 2020-21 | 8.16 | 0.0004% | −24.51% | 22.24% | < ₹1 Crore | 0.0000% | −81.16% | 11.93% | +8.03 | #5345 | | FY 2021-22 | 11.68 | 0.0004% | +43.14% | 23.76% | Nil | 0.0000% | −100.00% | 0.00% | +11.68 | #5285 | | FY 2022-23 | 18.60 | 0.0005% | +59.25% | 24.51% | Nil | 0.0000% | — | 0.00% | +18.60 | #4761 | | FY 2023-24 | 21.84 | 0.0006% | +17.42% | 26.08% | < ₹1 Crore | 0.0000% | — | 0.12% | +21.83 | #4650 | | FY 2024-25 | 31.62 | 0.0009% | +44.78% | 28.22% | Nil | 0.0000% | −100.00% | 0.00% | +31.62 | #4252 | - CAGR (7-year): exports 3.76%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 02071400 export-import analysis ### Consistent export growth: 3.76% CAGR over 7 years India's exports under HSN Code 02071400 have grown at a compound annual rate of 3.76% over 7 fiscal years, rising from ₹25.34 Crore in FY 2018-19 to ₹31.62 Crore in FY 2024-25. ### HSN Code 02071400 ranked #4252 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 02071400 ranks #4252 out of 12657 HSN codes by total export value. Within Sub-Chapter 0207, it ranks #2 of 19. By trade surplus, it ranks #2492 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 02071400 exports The strongest single-year export movement for HSN Code 02071400 was recorded in FY 2022-23, when exports surged by 59.25% over the prior year. ### India maintains a trade surplus of ₹31.62 Crore in HSN Code 02071400 goods In FY 2024-25, India's exports of ₹31.62 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹31.62 Crore — ranking #2492 of 12657 by surplus magnitude. ### HSN Code 02071400 contributes 28.22% of Sub-Chapter 0207 exports — ranked #2 Among the 19 HSN codes under Sub-Chapter 0207, HSN Code 02071400 ranks #2 by export value — accounting for 28.22% 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 0207 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 02071200: Frozen whole chicken](https://busy.in/hsn/hsn-02071200/) | ₹80 Cr | | #2 | HSN Code 02071400: Frozen Fowl Cuts/Offal (excl. pre-packaged) (this hsn code) | ₹32 Cr | | #3 | [HSN Code 02071300: Fresh or Chilled Cuts & Offal of Gallus domesticus](https://busy.in/hsn/hsn-02071300/) | < ₹1 Crore | | — | [HSN Code 02071100: Rigid Plain Other Regenerated Cellulose](https://busy.in/hsn/hsn-02071100/) | Nil | | — | [HSN Code 02072400: Turkey, fresh/chilled](https://busy.in/hsn/hsn-02072400/) | Nil | | — | [HSN Code 02072500: Frozen whole turkey](https://busy.in/hsn/hsn-02072500/) | Nil | | — | [HSN Code 02072600: Of turkeys : Cuts and offal, fresh or chilled .](https://busy.in/hsn/hsn-02072600/) | Nil | | — | [HSN Code 02072700: Frozen Turkey Cuts/Offal](https://busy.in/hsn/hsn-02072700/) | Nil | | — | [HSN Code 02074200: Frozen Ducks (Not in Pieces)](https://busy.in/hsn/hsn-02074200/) | Nil | | — | [HSN Code 02074400: Of Ducks \| Other, Fresh Or Chilled .](https://busy.in/hsn/hsn-02074400/) | Nil |