---
title: "0204 HSN Code | HSN Code for Sheep or goat meat in India"
description: "Know more about 0204 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0204 covering Sheep or goat meat."
canonical: "https://busy.in/hsn/sub-chapter-0204/"
---

# HSN Sub-chapter 0204: Sheep or goat meat

Meat of sheep or goats, fresh, chilled or 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 |
| --- | --- |
| 02041000 | [Lamb carcasses, fresh or chilled](https://busy.in/hsn/hsn-02041000/) |
| 02042100 | [Other meat of sheep, fresh or chilled : Carcasses and half-carcasses .](https://busy.in/hsn/hsn-02042100/) |
| 02042200 | [Fresh sheep meat cuts](https://busy.in/hsn/hsn-02042200/) |
| 02042300 | [Boneless sheep meat](https://busy.in/hsn/hsn-02042300/) |
| 02043000 | [Frozen lamb carcasses & half-carcasses](https://busy.in/hsn/hsn-02043000/) |
| 02044100 | [Frozen Sheep Carcasses/Half-Carcasses](https://busy.in/hsn/hsn-02044100/) |
| 02044200 | [Frozen Sheep Bone-in Cuts](https://busy.in/hsn/hsn-02044200/) |
| 02044300 | [Frozen sheep meat – Boneless](https://busy.in/hsn/hsn-02044300/) |
| 02045000 | [Frozen goat meat](https://busy.in/hsn/hsn-02045000/) |

## Frequently asked questions

### What products are classified under HSN 0204

It includes Sheep or goat meat

### What are the e‑way bill and e‑invoice points while moving Sheep or goat meat?

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.

### What misclassification mistakes happen with Sheep or goat meat?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### How are warranty replacements of Sheep or goat meat 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.

### Can reverse charge ever apply to transactions involving Sheep or goat meat?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Sheep or goat meat are forward charge. Check the current notifications for any special cases before deciding.

### If I repair and return Sheep or goat meat, 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.

## India's trade performance: HSN Sub-Chapter 0204 (FY 2024-25)

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

- Exports: ₹717 Cr (+11.74% YoY) — 0.0194% of India's total exports
- Imports: ₹21 Cr (−9.71% YoY) — 0.0004% of India's total imports
- Trade balance: ₹696 Cr (Surplus); surplus rank #224 of 1233 sub-chapters
- Share of Chapter 02: 2.04% of its exports; import side 33.09%
- Rank within Chapter 02: #4 of 10 by export value; import-side #2

### Key metrics

- Export CAGR: -1.54% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #446 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +35.62% in FY 2021-22
- Contribution to Ch. 02: 2.04% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0204

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 | Imp % of Ch. 02 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 787.39 | 0.0343% | — | 3.02% | 10.65 | 0.0003% | — | 33.50% | +776.74 | #334 |
| FY 2019-20 | 645.36 | 0.0292% | −18.04% | 2.76% | 13.21 | 0.0004% | +24.04% | 33.99% | +632.15 | #362 |
| FY 2020-21 | 329.42 | 0.0153% | −48.96% | 1.38% | < ₹1 Crore | 0.0000% | −92.88% | 7.13% | +328.48 | #502 |
| FY 2021-22 | 446.77 | 0.0142% | +35.62% | 1.78% | 4.92 | 0.0001% | +423.40% | 16.02% | +441.85 | #501 |
| FY 2022-23 | 535.95 | 0.0148% | +19.96% | 2.04% | 17.24 | 0.0003% | +250.41% | 35.55% | +518.71 | #493 |
| FY 2023-24 | 642.05 | 0.0177% | +19.80% | 2.02% | 23.69 | 0.0004% | +37.41% | 43.07% | +618.36 | #465 |
| FY 2024-25 | 717.45 | 0.0194% | +11.74% | 2.04% | 21.39 | 0.0004% | −9.71% | 33.09% | +696.06 | #446 |

- CAGR (7-year): exports -1.54%/yr, imports 12.33%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0204 export-import analysis

### Export decline: -1.54% CAGR over 7 years

India's exports under HSN Sub-Chapter 0204 have declined at a compound annual rate of -1.54% over 7 fiscal years, falling from ₹787.39 Crore in FY 2018-19 to ₹717.45 Crore in FY 2024-25.

### HSN Sub-Chapter 0204 ranked #446 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0204 ranks #446 out of 1233 sub-chapters by total export value. Within Chapter 02, it ranks #4 of 10. By trade surplus, it ranks #224 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 0204 exports

The strongest single-year export movement for HSN Sub-Chapter 0204 was recorded in FY 2021-22, when exports surged by 35.62% over the prior year.

### India maintains a trade surplus of ₹696.06 Crore in HSN Sub-Chapter 0204 goods

In FY 2024-25, India's exports of ₹717.45 Cr exceeded imports of ₹21.39 Cr, resulting in a trade surplus of ₹696.06 Crore — ranking #224 of 1233 by surplus magnitude.

### Import growth of 12.33% CAGR signals rising demand for Sheep or goat meat

India's imports under HSN Sub-Chapter 0204 have grown at 12.33% CAGR, reaching ₹21.39 Crore in FY 2024-25.

### HSN Sub-Chapter 0204 contributes 2.04% of Chapter 02 exports — ranked #4

Among the 10 sub-chapters under Chapter 02, HSN Sub-Chapter 0204 ranks #4 by export value — accounting for 2.04% of the chapter's total exports in FY 2024-25. On the import side, it holds 33.09% share (rank #2).

## 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](https://busy.in/hsn/sub-chapter-0202/) | ₹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 (this hsn sub-chapter) | ₹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/) |
| 0202 | [Bovine meat, frozen](https://busy.in/hsn/sub-chapter-0202/) |
| 0203 | [Fresh, chilled, or frozen swine meat](https://busy.in/hsn/sub-chapter-0203/) |
| 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/) |