--- title: "0206 HSN Code | HSN Code for Edible offal of livestock in India" description: "Know more about 0206 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0206 covering Edible offal of livestock." canonical: "https://busy.in/hsn/sub-chapter-0206/" --- # HSN Sub-chapter 0206: Edible offal of livestock Edible offal of bovine animals, swine,sheep, goats, horses, asses, mules or hinnies, 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 | | --- | --- | | 02061000 | [Of Bovine Animals, Fresh Or Chilled .](https://busy.in/hsn/hsn-02061000/) | | 02062100 | [Frozen Camel/Camelid Meat](https://busy.in/hsn/hsn-02062100/) | | 02062200 | [Frozen Other Bovine Meat](https://busy.in/hsn/hsn-02062200/) | | 02062900 | [Frozen Bovine Tongues](https://busy.in/hsn/hsn-02062900/) | | 02063000 | [Frozen Bovine Meat](https://busy.in/hsn/hsn-02063000/) | | 02064100 | [Frozen Swine Livers](https://busy.in/hsn/hsn-02064100/) | | 02064900 | [Frozen swine meat – Other](https://busy.in/hsn/hsn-02064900/) | | 02068010 | [Edible Offal of Sheep & Goats](https://busy.in/hsn/hsn-02068010/) | | 02068090 | [Other, Fresh Or Chilled – Other .](https://busy.in/hsn/hsn-02068090/) | | 02069010 | [Frozen sheep/goat meat – Other](https://busy.in/hsn/hsn-02069010/) | | 02069090 | [Frozen meat – Other](https://busy.in/hsn/hsn-02069090/) | ## Frequently asked questions ### What products are classified under HSN 0206 It includes Edible offal of livestock ### Any import/export nuance for Edible offal of livestock? 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. ### How do I bill a kit or combo that includes Edible offal of livestock? 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. ### What should my invoice and records include for Edible offal of livestock? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### How should I document Edible offal of livestock sent for job work? Use a delivery challan for sending Edible offal of livestock to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### Can I claim ITC on inputs and services used for Edible offal of livestock? If your outward supply of Edible offal of livestock is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43. ## India's trade performance: HSN Sub-Chapter 0206 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹2,287 Cr (+8.96% YoY) — 0.0618% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: ₹2,287 Cr (Surplus); surplus rank #122 of 1233 sub-chapters - Share of Chapter 02: 6.49% of its exports; import side 0.23% - Rank within Chapter 02: #2 of 10 by export value; import-side #5 ### Key metrics - Export CAGR: 5.82% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #246 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +33.70% in FY 2020-21 - Contribution to Ch. 02: 6.49% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0206 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 | 1,629.34 | 0.0710% | — | 6.26% | < ₹1 Crore | 0.0000% | — | 1.07% | +1,629.00 | #212 | | FY 2019-20 | 1,569.87 | 0.0711% | −3.65% | 6.72% | < ₹1 Crore | 0.0000% | −55.88% | 0.39% | +1,569.72 | #216 | | FY 2020-21 | 2,098.92 | 0.0976% | +33.70% | 8.80% | Nil | 0.0000% | −100.00% | 0.00% | +2,098.92 | #183 | | FY 2021-22 | 2,217.38 | 0.0707% | +5.64% | 8.81% | — | — | — | — | — | #204 | | FY 2022-23 | 1,863.27 | 0.0515% | −15.97% | 7.09% | — | — | — | — | — | #254 | | FY 2023-24 | 2,099.28 | 0.0580% | +12.67% | 6.61% | — | — | — | — | — | #243 | | FY 2024-25 | 2,287.27 | 0.0618% | +8.96% | 6.49% | < ₹1 Crore | 0.0000% | — | 0.23% | +2,287.12 | #246 | - CAGR (7-year): exports 5.82%/yr, imports -12.75%/yr (consistently Surplus) ## Key trade insights: HSN Sub-Chapter 0206 export-import analysis ### Consistent export growth: 5.82% CAGR over 7 years India's exports under HSN Sub-Chapter 0206 have grown at a compound annual rate of 5.82% over 7 fiscal years, rising from ₹1,629.34 Crore in FY 2018-19 to ₹2,287.27 Crore in FY 2024-25. ### HSN Sub-Chapter 0206 ranked #246 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0206 ranks #246 out of 1233 sub-chapters by total export value. Within Chapter 02, it ranks #2 of 10. By trade surplus, it ranks #122 of 1233. ### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 0206 exports The strongest single-year export movement for HSN Sub-Chapter 0206 was recorded in FY 2020-21, when exports surged by 33.70% over the prior year. ### India maintains a trade surplus of ₹2,287.12 Crore in HSN Sub-Chapter 0206 goods In FY 2024-25, India's exports of ₹2,287.27 Cr exceeded imports of ₹0.15 Cr, resulting in a trade surplus of ₹2,287.12 Crore — ranking #122 of 1233 by surplus magnitude. ### Import growth of -12.75% CAGR signals stable import dependency for Edible offal of livestock India's imports under HSN Sub-Chapter 0206 have grown at -12.75% CAGR, reaching ₹0.15 Crore in FY 2024-25. ### HSN Sub-Chapter 0206 contributes 6.49% of Chapter 02 exports — ranked #2 Among the 10 sub-chapters under Chapter 02, HSN Sub-Chapter 0206 ranks #2 by export value — accounting for 6.49% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.23% share (rank #5). ## 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 (this hsn sub-chapter) | ₹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/) | | 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/) | | 0204 | [Sheep or goat meat](https://busy.in/hsn/sub-chapter-0204/) | | 0205 | [Fresh horse meat](https://busy.in/hsn/sub-chapter-0205/) | | 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/) |