← HSN and SAC codes for common items · Search any code on the HSN code finder.
Meat (Mutton) is classified under HSN Chapter 02. It is also called gosht. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Meat (Mutton)?
GST on Meat (Mutton) as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| Nil | Nil | 0201 | No GST on fresh or chilled meat of bovine animals. | 10/2025-CT(R), entry 7 |
| – | Nil | 0202 | No GST on goods under heading 0204 that are not fresh or chilled and not pre-packaged and labelled. | 10/2025-CT(R), entry 9 |
| – | 5% | 0202 | If you sell goods under heading 0204 that are not fresh or chilled and are pre-packaged and labelled, GST is 5%. | 9/2025-CT(R), entry 2 |
| Nil | Nil | 0203 | No GST on all goods under heading 0207 that are fresh or chilled. | 10/2025-CT(R), entry 8 |
GST rate on Meat (Mutton) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | Nil or 12% |
| 15 November 2017 | today | Nil or 5% |
The GST rate on Meat (Mutton) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
02 Meat and edible meat offal
Headings in Chapter 02
| Code | Description (as in the tariff) |
|---|---|
0201 | Meat of bovine animals, fresh or chilled |
0202 | Meat of bovine animals, frozen |
0203 | Meat of swine, fresh, chilled or frozen. |
0204 | Meat of sheep or goats, fresh, chilled or frozen |
0205 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen |
0206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen |
0207 | Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen |
0208 | Other meat and edible meat offal, fresh, chilled or frozen |
0209 | Pig fat, free of lean meat and poutry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked |
0210 | Meat and edible meat offal, salted, in brine, dried or smoked, edible flours and meals of meat or meat offal |
See all codes on the Chapter 02 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Chicken and poultry meat (Murga)
0207 - Vegetables (Sabzi)
07 - Fruits (Phal)
08 - Dal (pulses: toor, moong, urad, chana, masoor)
0713 - Rice (Chawal)
1006 - Wheat (Gehun)
1001 - Atta (wheat flour, maida)
1101 - Sugar (Chini)
1701 - Jaggery (gur)
1701 - Salt (Namak)
2501 - Edible oil (Cooking oil)
1507 - Tea (Chai)
0902
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
