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Mantra.Tips
02
Section ILive Animals & Animal Products5% GST

Meat & Edible Meat Offal

Fresh, chilled or frozen meat of bovine animals, swine, sheep, goats, poultry

GST Rate Details

Default GST Rate

5%

CGST: 2.5% + SGST: 2.5%

IGST Rate (Inter-State)

5%

For inter-state supplies

HSN Chapter Range

02XX

0200 to 0299

Input Tax Credit & Compliance

Input Tax Credit (ITC)

ITC is generally available on Chapter 02 goods when used for business purposes, subject to:

  • Valid tax invoice & GSTR-2B matching (Section 16(2))
  • Goods actually received & return filed
  • Payment within 180 days of invoice date
  • Not blocked under Section 17(5)
View full ITC conditions →

🔄 Reverse Charge (RCM)

RCM applicability depends on the specific goods and supplier category. Key RCM goods in related chapters:

  • Agricultural produce from agriculturists
  • Raw cotton, tobacco leaves, cashew nuts
  • Silk yarn from manufacturers
  • Mentha oil/arvensis from unregistered persons
View full RCM list →

Products in this Chapter

meatbeefmuttonchickenporkfrozen meat