Gst rate on fresh swine meat

In India, the Goods and Services Tax (GST) treatment for meat depends primarily on its state (fresh vs. processed/frozen) and how it is packaged.

GST on Fresh Swine Meat

Under the current GST regime in India, fresh, chilled, or unbranded swine meat is exempt from GST (0% rate).

• Condition for Exemption: The meat must be sold in an "unbranded" or "unpackaged" form, or it must not be put up in a unit container bearing a registered brand name.

• HSN Code: Fresh or chilled meat of swine generally falls under HSN code 0203.

Important Distinctions

• Fresh/Chilled vs. Frozen/Processed: While fresh or chilled, unbranded meat is exempt (0%), processed, frozen, or branded meat products (such as sausages, canned meat, or meat packed in containers with a registered brand name) are typically taxable, generally at a rate of 5%.

• Branding Matters: If the meat is sold in a unit container that bears a registered brand name (or a brand name on which an actionable claim or enforceable right exists), it loses its exempt status and becomes subject to GST.

Summary:

As of 2026, fresh or chilled swine meat that is not branded and not packed in unit containers is exempt (0% GST). If the product is frozen, processed, or sold in branded unit containers, it attracts a 5% GST rate.