GST rate for sale of Meat in India

Posted on 18 May 2023 Category : GST rates

GST rates for Edible Meat offal

Amount of GST tax for meat of bovine animals, fresh or chilled What is the GST rate for meat of bovine animals, frozen? How much GST for meat of swine (pork), fresh, chilled or frozen? GST tariff for meat of sheep or goats, fresh, chilled or frozen

Update on 18th May, 2017: GST rates for goods

Chapter

Nil

12%

18%

28%

No.

All goods

other

All goods

in frozen

(Meat and edible

than in frozen state

state and put up in

meat offal)

and put up in unit

unit

containers

containers.

[0202, 0203, 0204,

0205,

0206,

0207,

[0201

Meat

0208, 0209]

bovine

animals,

Pig fat, free of lean

fresh and chilled.

meat, and poultry fat,

0203

Meat

not

rendered

swine,

fresh or

otherwise

extracted,

chilled.

salted, in brine, dried

0204

Meat

or smoked put up in

sheep

goats,

unit

containers

fresh or chilled.

[0209]

0205

Meat

and

edible

horses,

asses,

meat offal, salted, in

mules

hinnies,

brine,

dried

fresh or chilled.

smoked;

edible

0206

Edible

flours

and

meals

offal

bovine

meat

or meat

offal

animals,

swine,

put

unit

sheep,

goats,

containers [0210]

horses,

asses,

mules

hinnies,

fresh or chilled.

0207

Meat

and

edible offal, of the

poultry of heading

0105, fresh or chilled. 0208 Other meat and edible meat offal, fresh or chilled. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled.

Revised GST Rates on 10th November, 2017

Present rate new rate

0202/0203/02 (1) All goods [except fresh or chilled], 12% 5%

04/0205/0206 put up in unit container and, -

/0207/0208/ (a) bearing a registered brand

0209/0210/ name; or

(b) bearing a brand name on which

an actionable claim or enforceable

right in a court of law is available

[other than those where any

Actionable claim or enforceable

right in respect of such brand name

has been foregone voluntarily],

subject to the conditions as in the

given below

(2) All goods [except fresh or chilled], 12%/5% Nil

other than (1) above.

i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

(ii) (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some

person using such name or mark with or without any indication of the identity of that person.

(b) The phrase “registered brand name” means, -

(A) a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;

(B) a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);

(C) a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country.

(iii) For foregoing an actionable claim or enforceable right on a brand name, -

(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.

GST rates in India is being finalized within a couple of months, as Goods and Service Tax is being implemented from July 01,2017 in India. The discussion on rate of GST to various products is also finalized soon. The GST rates are imposed in India under 4 slabs. Each category of slabs is being declared soon by the GST authorities.

Since meat and meat products are for food products and most of the items are commonly used for human consumption as essential commodities, meat and meat products are expected to be included in GST exemption list where nil rate of GST is applicable. The processed foods also are expected to be fallen under exempted list of GST or with minimum GST tariff slab.

In some countries, GST/VAT is imposed against sale of meat, edible meat offal etc. The expected GST for sale of meat and edible meat offal in India is 5%.

Meat falls under HSN code chapter 02 of GST commodity tariff schedule. The details about GST rate changes for sale of Meat are being updated here. The notification changes on exemptions for GST for sale of Meat and other circulars related to GST for Live Animals are updated in this website.

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