--- title: "0202 HSN Code | HSN Code for Bovine meat, frozen in India" description: "Know more about 0202 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0202 covering Bovine meat, frozen." canonical: "https://busy.in/hsn/sub-chapter-0202/" --- # HSN Sub-chapter 0202: Bovine meat, frozen Meat of bovine animals, frozen Part of [Chapter 02: Meat and Edible Offal](https://busy.in/hsn/chapter-02/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 02021000 | [Carcasses and Half-Carcasses](https://busy.in/hsn/hsn-02021000/) | | 02022000 | [Other Bone-in Cuts](https://busy.in/hsn/hsn-02022000/) | | 02023000 | [Boneless Meat (Other, Non-frozen)](https://busy.in/hsn/hsn-02023000/) | ## Frequently asked questions ### What products are classified under HSN 0202 It includes Bovine meat, frozen ### What are the e‑way bill and e‑invoice points while moving Bovine meat, frozen? Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself. ### If I repair and return Bovine meat, frozen, how should I charge GST? Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values. ### How are warranty replacements of Bovine meat, frozen handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### Do spares or accessories of Bovine meat, frozen follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### How do I bill a kit or combo that includes Bovine meat, frozen? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ### Any import/export nuance for Bovine meat, frozen? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ## India's trade performance: HSN Sub-Chapter 0202 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹31,074 Cr (+11.52% YoY) — 0.8391% of India's total exports - Share of Chapter 02: 88.21% of its exports - Rank within Chapter 02: #1 of 10 by export value ### Key metrics - Export CAGR: 5.00% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #15 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +21.37% in FY 2023-24 - Contribution to Ch. 02: 88.21% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0202 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 Ch. 02 | Imports (₹ Cr) | Imp share | Imp YoY | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 23,185.50 | 1.0101% | — | 89.06% | — | — | — | — | #14 | | FY 2019-20 | 20,768.21 | 0.9403% | −10.43% | 88.85% | — | — | — | — | #14 | | FY 2020-21 | 21,100.01 | 0.9810% | +1.60% | 88.49% | — | — | — | — | #16 | | FY 2021-22 | 21,866.19 | 0.6968% | +3.63% | 86.92% | — | — | — | — | #23 | | FY 2022-23 | 22,957.94 | 0.6341% | +4.99% | 87.36% | — | — | — | — | #19 | | FY 2023-24 | 27,864.99 | 0.7701% | +21.37% | 87.77% | — | — | — | — | #16 | | FY 2024-25 | 31,074.19 | 0.8391% | +11.52% | 88.21% | — | — | — | — | #15 | - CAGR (7-year): exports 5.00%/yr, imports —/yr ## Key trade insights: HSN Sub-Chapter 0202 export-import analysis ### Consistent export growth: 5.00% CAGR over 7 years India's exports under HSN Sub-Chapter 0202 have grown at a compound annual rate of 5.00% over 7 fiscal years, rising from ₹23,185.50 Crore in FY 2018-19 to ₹31,074.19 Crore in FY 2024-25. ### HSN Sub-Chapter 0202 ranked #15 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0202 ranks #15 out of 1233 sub-chapters by total export value. Within Chapter 02, it ranks #1 of 10. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 0202 exports The strongest single-year export movement for HSN Sub-Chapter 0202 was recorded in FY 2023-24, when exports surged by 21.37% over the prior year. ### HSN Sub-Chapter 0202 contributes 88.21% of Chapter 02 exports — ranked #1 Among the 10 sub-chapters under Chapter 02, HSN Sub-Chapter 0202 ranks #1 by export value — accounting for 88.21% of the chapter's total exports in FY 2024-25. ## Related Sub-Chapters in Chapter 02 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | HSN Sub-Chapter 0202: Bovine meat, frozen (this hsn sub-chapter) | ₹31,074 Cr | | #2 | [HSN Sub-Chapter 0206: Edible offal of livestock](https://busy.in/hsn/sub-chapter-0206/) | ₹2,287 Cr | | #3 | [HSN Sub-Chapter 0201: Fresh & chilled bovine meat](https://busy.in/hsn/sub-chapter-0201/) | ₹1,033 Cr | | #4 | [HSN Sub-Chapter 0204: Sheep or goat meat](https://busy.in/hsn/sub-chapter-0204/) | ₹717 Cr | | #5 | [HSN Sub-Chapter 0207: Oilseed flours & meals](https://busy.in/hsn/sub-chapter-0207/) | ₹112 Cr | | #6 | [HSN Sub-Chapter 0210: Salted & preserved meat products](https://busy.in/hsn/sub-chapter-0210/) | ₹2 Cr | | — | [HSN Sub-Chapter 0203: Fresh, chilled, or frozen swine meat](https://busy.in/hsn/sub-chapter-0203/) | Nil | | — | [HSN Sub-Chapter 0205: Fresh horse meat](https://busy.in/hsn/sub-chapter-0205/) | Nil | | — | [HSN Sub-Chapter 0208: Edible meat and offal](https://busy.in/hsn/sub-chapter-0208/) | — | | — | [HSN Sub-Chapter 0209: Pig fat & poultry fat](https://busy.in/hsn/sub-chapter-0209/) | — | ## Other sub-chapters | Code | Title | | --- | --- | | 0201 | [Fresh & chilled bovine meat](https://busy.in/hsn/sub-chapter-0201/) | | 0203 | [Fresh, chilled, or frozen swine meat](https://busy.in/hsn/sub-chapter-0203/) | | 0204 | [Sheep or goat meat](https://busy.in/hsn/sub-chapter-0204/) | | 0205 | [Fresh horse meat](https://busy.in/hsn/sub-chapter-0205/) | | 0206 | [Edible offal of livestock](https://busy.in/hsn/sub-chapter-0206/) | | 0207 | [Oilseed flours & meals](https://busy.in/hsn/sub-chapter-0207/) | | 0208 | [Edible meat and offal](https://busy.in/hsn/sub-chapter-0208/) | | 0209 | [Pig fat & poultry fat](https://busy.in/hsn/sub-chapter-0209/) | | 0210 | [Salted & preserved meat products](https://busy.in/hsn/sub-chapter-0210/) |