Free Tools/HSN Code Finder/Chapter 02/HSN 0204

HSN 02044-Digit Heading

HSN 0204: Meat of sheep or goats – GST Rate

HSN 0204 covers meat of sheep or goats, fresh, chilled or frozen. GST on HSN 0204 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 9 tariff items, for example 0204 10 00, 0204 21 00 and 0204 22 00.

Chapter 02: Meat and edible meat offal

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 0204

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

All goods, fresh or chilled

Reference: Schedule EXEMPT, S. No. 8 (Spec: 0203, 0204, 0205, 0206, 0207, 0208, 0209)

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

All goods, other than fresh or chilled, other than pre- packaged and labelled

Reference: Schedule EXEMPT, S. No. 9 (Spec: 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210)

5%CGST 2.5% + SGST 2.5% / IGST 5%

All goods, other than fresh or chilled, pre-packaged and labelled 0206, 0207, 0208, 0209,

Reference: Schedule I, S. No. 2 (Spec: 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210)

Sub-Headings & Tariff Items Under 0204

Showing 19 sub-classification codes with complete hierarchy descriptions.

0204106-Digit Sub-heading

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Carcases And Half-Carcases Of Lamb, Fresh Or Chilled

020410008-Digit Tariff Item

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Carcases And Half-Carcases Of Lamb, Fresh Or Chilled > Carcasses And Half-Carcasses Of Lamb, Fresh Or Chilled

0204206-Digit Sub-heading

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Other Meat Of Sheep, Fresh Or Chilled

0204216-Digit Sub-heading

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Carcasses And Half-Carcasses

020421008-Digit Tariff Item

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Carcasses And Half-Carcasses > Carcasses And Half-Carcasses

0204226-Digit Sub-heading

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Other Cuts With Bone In

020422008-Digit Tariff Item

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Other Cuts With Bone In > Other Cuts With Bone In

0204236-Digit Sub-heading

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Boneless

020423008-Digit Tariff Item

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Boneless > Boneless

0204306-Digit Sub-heading

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Carcasses And Half-Carcasses Of Lamb, Frozen

020430008-Digit Tariff Item

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Carcasses And Half-Carcasses Of Lamb, Frozen > Carcasses And Half-Carcasses Of Lamb, Frozen

0204416-Digit Sub-heading

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Carcasses And Half-Carcasses

020441008-Digit Tariff Item

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Carcasses And Half-Carcasses > Carcasses And Half-Carcasses

0204426-Digit Sub-heading

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Other Cuts With Bone In

020442008-Digit Tariff Item

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Other Cuts With Bone In > Other Cuts With Bone In

0204436-Digit Sub-heading

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Boneless

020443008-Digit Tariff Item

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Boneless > Boneless

0204506-Digit Sub-heading

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Meat Of Goats

020450008-Digit Tariff Item

Chain: Meat and edible meat offal > Meat Of Sheep Or Goats, Fresh, Chilled Or Frozen > Meat Of Goats > Meat Of Goats

Other Headings in Chapter 02

HSN 0201

Meat Of Bovine Animals, Fresh Or Chilled

HSN 0202

Meat Of Bovine Animals, Frozen

HSN 0203

Meat Of Swine, Fresh, Chilled Or Frozen.

HSN 0205

Meat Of Horses, Asses, Mules Or Hinnies, Fresh, Chilled Or Frozen

HSN 0206

Edible Offal Of Bovine Animals, Swine, Sheep, Goats, Horses, Asses, Mules Or Hinnies, Fresh, Chilled Or Frozen

HSN 0207

Meat And Edible Offal, Of The Poultry Of Heading 0105, Fresh, Chilled Or Frozen

HSN 0208

Other Meat And Edible Meat Offal, Fresh, Chilled Or Frozen

HSN 0209

Pig Fat, Free Of Lean Meat And Poutry Fat, Not Rendered Or Otherwise Extracted, Fresh, Chilled, Frozen, Salted, In Brine, Dried Or Smoked

HSN 0210

Meat And Edible Meat Offal, Salted, In Brine, Dried Or Smoked, Edible Flours And Meals Of Meat Or Meat Offal

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