GST Rates Chapter 2 Meat and Edible Meat Offal

CA Satbir Singh — Sun, 25 Jun 2017 02:40:36 +0000

GST Rates Chapter 2

[As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017]

GST RATES

Nil :

All goods other than in frozen state and put up in unit containers.

[0201 Meat of bovine animals, fresh and chilled.

0203 Meat of swine, fresh or chilled.

0204 Meat of sheep or goats, fresh or chilled.

0205 Meat of horses, asses, mules or hinnies, fresh or chilled.

0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or 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].

12% :

1.		All goods in frozen state and put up in unit containers [0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209]
2.		Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked put up in unit containers [0209]
3.		Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal put up in unit containers [0210]