HSN code directory

HSN Code 0204: Meat of sheep or goats, fresh, chilled or frozen

Meat of sheep or goats, fresh, chilled or frozen


All 8-digit HSN codes under this heading

HSN codeDescription
02041000Carcasses and half carcasses of lamb, fresh or chilled
02042100Other meat of sheep, fresh or chilled: carcasses and half carcasses
02042200Othermeat of sheep, fresh or chilled: other cuts with bone in
02042300Other meat of sheep, fresh or chilled: boneless
02043000Carcasses and halfcarcasses of lamb, frozen
02044100Othermeat of sheep, frozen: carcasses and half-carcasses
02044200Other meat of sheep, frozen: other cuts with bone in
02044300Other meat of sheep, frozen: boneless
02045000Meat of goats


GST rate guide for this chapter

Fresh, chilled or frozen meat sold loose is exempt. Meat put up in a pre-packaged and labelled unit container attracts 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.