02Meat and edible meat offal
Section I · 67 lines
Chapter notes
Note. 1.- This Chapter does not cover : (a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption; (b) Edible, non-living insects (heading 04.10); (c) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
| Code | Description | Unit | CID | VAT | PAL | CESS | Excise | SSCL |
|---|---|---|---|---|---|---|---|---|
| 02.01 | Meat of bovine animals, fresh or chilled. | |||||||
| 0201.10 | Carcasses and half-carcassesL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0201.20 | Other cuts with bone inL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0201.30 | BonelessL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 02.02 | Meat of bovine animals, frozen. | |||||||
| 0202.10 | Carcasses and half-carcassesL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0202.20 | Other cuts with bone inL required | kg | 20% | 18% | 10% | – | – | 2.5% |
| 0202.30 | BonelessL required | kg | 20% | 18% | 10% | – | – | 2.5% |
| 02.03 | Meat of swine, fresh, chilled or frozen. | |||||||
| Fresh or chilled : | ||||||||
| 0203.11 | Carcasses and half-carcasses | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0203.12 | Hams, shoulders and cuts thereof, with bone in | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0203.19 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| Frozen : | ||||||||
| 0203.21 | Carcasses and half-carcasses | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0203.22 | Hams, shoulders and cuts thereof, with bone in | kg | 20% | 18% | 10% | – | – | 2.5% |
| 0203.29 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 02.04 | Meat of sheep or goats, fresh, chilled or frozen (+). | |||||||
| 0204.10 | Carcasses and half-carcasses of lamb, fresh or chilledL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| Other meat of sheep, fresh or chilled : | ||||||||
| 0204.21 | Carcasses and half-carcassesL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0204.22 | Other cuts with bone inL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0204.23 | BonelessL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0204.30 | Carcasses and half-carcasses of lamb, frozenL required | kg | 20% | 18% | 10% | – | – | 2.5% |
| Other meat of sheep, frozen : | ||||||||
| 0204.41 | Carcasses and half-carcassesL required | kg | 20% | 18% | 10% | – | – | 2.5% |
| 0204.42 | Other cuts with bone inL required | kg | 20% | 18% | 10% | – | – | 2.5% |
| 0204.43 | BonelessL required | kg | 20% | 18% | 10% | – | – | 2.5% |
| 0204.50 | Meat of goatsL required | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 02.05 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. | |||||||
| 0205.00 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. | kg | 20% | 18% | Ex | – | – | 2.5% |
| 02.06 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. | |||||||
| 0206.10 | Of bovine animals, fresh or chilledL required | kg | 20% | 18% | 10% | – | – | 2.5% |
| Of bovine animals, frozen : | ||||||||
| 0206.21 | TonguesL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0206.22 | LiversL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0206.29 | OtherL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0206.30 | Of swine, fresh or chilledL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| Of swine, frozen : | ||||||||
| 0206.41 | LiversL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0206.49 | OtherL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0206.80 | Other, fresh or chilledL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0206.90 | Other, frozenL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 02.07 | Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen. | |||||||
| Of fowls of the species Gallus domesticus : | ||||||||
| 0207.11 | Not cut in pieces, fresh or chilled | kg | Rs 220/kg | 18% | Ex | – | – | 2.5% |
| 0207.12 | Not cut in pieces, frozen | kg | Rs 220/kg | 18% | Ex | – | – | 2.5% |
| 0207.13 | Cuts and offal, fresh or chilled | kg | Rs 220/kg | 18% | Ex | – | – | 2.5% |
| 0207.14 | Cuts and offal, frozen | kg | Rs 220/kg | 18% | Ex | – | – | 2.5% |
| Of turkeys : | ||||||||
| 0207.24 | Not cut in pieces, fresh or chilled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0207.25 | Not cut in pieces, frozen | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0207.26 | Cuts and offal, fresh or chilled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0207.27 | Cuts and offal, frozen | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Of ducks : | ||||||||
| 0207.41 | Not cut in pieces, fresh or chilled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0207.42 | Not cut in pieces, frozen | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0207.43 | Fatty livers, fresh or chilled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0207.44 | Other, fresh or chilled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0207.45 | Other, frozen | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Of geese : | ||||||||
| 0207.51 | Not cut in pieces, fresh or chilled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0207.52 | Not cut in pieces, frozen | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0207.53 | Fatty livers, fresh or chilled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0207.54 | Other, fresh or chilled | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0207.55 | Other, frozen | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0207.60 | Of guinea fowls | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 02.08 | Other meat and edible meat offal, fresh, chilled or frozen. | |||||||
| 0208.10 | Of rabbits or hares | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0208.30 | Of primatesL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0208.40 | Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)L required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0208.50 | Of reptiles (including snakes and turtles)L required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0208.60 | Of camels and other camelids ( Camelidae )L required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0208.90 | Other : | – | – | |||||
| 0208.90.10 | Frogs’ legs | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0208.90.90 | OtherL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 02.09 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. | |||||||
| 0209.10 | Of pigs | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0209.90 | Other | kg | 20% | 18% | Ex | – | – | 2.5% |
| 02.10 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. | |||||||
| Meat of swine : | ||||||||
| 0210.11 | Hams, shoulders and cuts thereof, with bone in | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| 0210.12 | Bellies (streaky) and cuts thereof | kg | 20% | 18% | 10% | 10% | – | 2.5% |
| 0210.19 | Other | kg | 20% | – | Ex | 10% | – | 2.5% |
| 0210.20 | Meat of bovine animalsL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |
| Other, including edible flours and meals of meat or meat offal : | ||||||||
| 0210.91 | Of primatesL required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0210.92 | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)L required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0210.93 | Of reptiles (including snakes and turtles)L required | kg | 20% | 18% | Ex | – | – | 2.5% |
| 0210.99 | OtherL required | kg | 20% | 18% | Ex | 10% | – | 2.5% |