0204 HSN Code: Sheep or goat meat

HSN Sub Chapter 0204 represents Sheep or goat meat under GST classification. This code helps businesses identify Sheep or goat meat correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 0204, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Sheep or goat meat.

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New GST Rate for HSN Code 0204

GST Rate for Sheep or goat meat under HSN Code 0204. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

02

HSN Code

0204

HSN Description

Meat of sheep or goats, fresh, chilled or frozen

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 0204

Following tariff HSN codes fall under Sheep or goat meat.

Tariff HSN

02041000

Description

Carcasses and half-carcasses of lamb, fresh or chilled .

Tariff HSN

02042100

Description

Other meat of sheep, fresh or chilled : Carcasses and half-carcasses .

Tariff HSN

02042200

Description

Other meat of sheep, fresh or chilled : Other cuts with bone in .

Tariff HSN

02042300

Description

Other meat of sheep, fresh or chilled : Boneless .

Tariff HSN

02043000

Description

Carcasses and half-carcasses of lamb, frozen .(other than fresh or chilled and other than those pre-packaged and labelled unit container )

Tariff HSN

02043000

Description

Carcasses and half-carcasses of lamb, frozen .(other than fresh or chilled) [ pre-packaged and labelled ]

Tariff HSN

02044100

Description

Other meat of sheep, frozen : Carcasses and half-carcasses .(other than fresh or chilled and other than those pre-packaged and labelled unit container )

Tariff HSN

02044100

Description

Other meat of sheep, frozen : Carcasses and half-carcasses .(other than fresh or chilled) [ pre-packaged and labelled ]

Tariff HSN

02044200

Description

Other meat of sheep, frozen : Other cuts with bone in .(other than fresh or chilled and other than those pre-packaged and labelled unit container )

Tariff HSN

02044200

Description

Other meat of sheep, frozen : Other cuts with bone in .(other than fresh or chilled) [ pre-packaged and labelled ]

Tariff HSN

02044300

Description

Other meat of sheep, frozen : Boneless .(other than fresh or chilled and other than those pre-packaged and labelled unit container )

Tariff HSN

02044300

Description

Other meat of sheep, frozen : Boneless .(other than fresh or chilled) [ pre-packaged and labelled ]

Tariff HSN

02045000

Description

Meat of goats .(other than fresh or chilled and other than those pre-packaged and labelled unit container )

Tariff HSN

02045000

Description

Meat of goats .(other than fresh or chilled) [ pre-packaged and labelled ]

India’s Trade Performance — HSN Sub-Chapter 0204 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹717 Cr

+11.74% vs FY 2023-24

0.0194% of India’s total exports

India’s Imports

FY 2024-25

₹21 Cr

−9.71% vs FY 2023-24

0.0004% of India’s total imports

Trade Balance

FY 2024-25

₹696 Cr

Trade Surplus

Surplus rank #224 of 1233 subchapters

% of Chapter 02

FY 2024-25

2.04%

Share of Chapter 02’s total exports in FY 2024-25

Import side: 33.09% of Chapter 02’s imports

Rank Within Chapter 02

FY 2024-25

#4 of 10

Position by export value among subchapters in Chapter 02

Import-side rank: #2 of 10

At a glance

−1.54%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#446

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+35.62%

Peak Growth Year

FY 2021-22 · strongest single-year move

2.04%

Contribution to Ch. 02

Share of Chapter 02 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #334

Balance

+776.74

Exports

787.39 ₹ Cr

0.0343% share

— YoY

3.02% of Ch. 02

Imports

10.65 ₹ Cr

0.0003% share

— YoY

33.50% of Ch. 02

FY 2019-20 Exp. Rank #362

Balance

+632.15

Exports

645.36 ₹ Cr

0.0292% share

−18.04% YoY

2.76% of Ch. 02

Imports

13.21 ₹ Cr

0.0004% share

+24.04% YoY

33.99% of Ch. 02

FY 2020-21 Exp. Rank #502

Balance

+328.48

Exports

329.42 ₹ Cr

0.0153% share

−48.96% YoY

1.38% of Ch. 02

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−92.88% YoY

7.13% of Ch. 02

FY 2021-22 Exp. Rank #501

Balance

+441.85

Exports

446.77 ₹ Cr

0.0142% share

+35.62% YoY

1.78% of Ch. 02

Imports

4.92 ₹ Cr

0.0001% share

+423.40% YoY

16.02% of Ch. 02

FY 2022-23 Exp. Rank #493

Balance

+518.71

Exports

535.95 ₹ Cr

0.0148% share

+19.96% YoY

2.04% of Ch. 02

Imports

17.24 ₹ Cr

0.0003% share

+250.41% YoY

35.55% of Ch. 02

FY 2023-24 Exp. Rank #465

Balance

+618.36

Exports

642.05 ₹ Cr

0.0177% share

+19.80% YoY

2.02% of Ch. 02

Imports

23.69 ₹ Cr

0.0004% share

+37.41% YoY

43.07% of Ch. 02

FY 2024-25 Exp. Rank #446

Balance

+696.06

Exports

717.45 ₹ Cr

0.0194% share

+11.74% YoY

2.04% of Ch. 02

Imports

21.39 ₹ Cr

0.0004% share

−9.71% YoY

33.09% of Ch. 02

CAGR · 7-Year

Exports

−1.54% /yr

Imports

12.33% /yr

Consistently Surplus
Chapter 02 total

reference, FY 2024-25

Export

₹35,225.80 Cr

Import

₹64.65 Cr

Trade Balance

+35,161.15

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 0204 ranks #446 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 0204 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

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