Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. Chapter 2: Meat and edible meat offal.
The rate depends on what the goods are: the notification gives a different rate to different descriptions. Match your goods to a description in the table below. In force on 7 Nov 2026.
Each row is an entry of a CBIC rate notification that names this heading, a code inside it or its whole chapter, in the notification's own words. Goods take the rate of the entry whose description fits them. GST is CGST plus SGST (or UTGST) in equal halves on a sale within a State, or IGST at the full rate on a sale between States.
| GST | Tariff entry | Description of goods, and source |
|---|---|---|
| 5%2.5% + 2.5% | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 | All goods, other than fresh or chilled, pre-packaged and labelled Notification 9/2025-CT(R), Schedule I, S.No. 2 |
| Nil | 0203, 0204, 0205, 0206, 0207, 0208, 0209 | All goods, fresh or chilled Notification 10/2025-CT(R), S.No. 8 |
| Nil | 0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209, 0210 | All goods, other than fresh or chilled, other than pre- packaged and labelled Notification 10/2025-CT(R), S.No. 9 |
| Goods of this heading that fit none of the descriptions above | ||
| 18%9% + 9% | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VIINotification 9/2025-CT(R), Schedule II, S.No. 639 (the residual entry). A few entries cover goods of any chapter by description, such as puja samagri, rakhi or biomass briquettes; see the list on the finder. |
Every 6- and 8-digit code of heading 0205 in the GSTN HSN master (2 codes), in GSTN's wording. Where a rate entry names a code more exactly than the heading, its rate is shown beside the code.
| Code | Description (GSTN master) | Entry for this code | |
|---|---|---|---|
| 0205 00 | MEAT OF HORSES, ASSES, MULES OR HINNES, FRESH, CHILLED OR FROZEN | – | |
| 0205 00 00 | MEAT OF HORSES, ASSES, MULES OR HINNES, FRESH, CHILLED OR FROZEN | – | Save |
Put the code in the HSN column of the tax invoice. Notification No. 78/2020-Central Tax sets the minimum digits by aggregate turnover in the previous financial year: 4 digits (0205) up to ₹5 crore, which may be left off invoices to unregistered buyers, and 6 digits (from the table above) above ₹5 crore. Where the table shows more than one rate, charge the rate of the entry whose description fits the goods sold.
