HSN 02013000
Boneless
8-digit tariff item under 0201 · Chapter 2 (Meat and edible meat offal) · Section I
GST on HSN 02013000
| Rate | Description |
|---|---|
| Exempted | Meat of bovine animals, fresh or chilledNotification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025 · effective 22 Sep 2025 |
Rate inherited from heading 0201.
Importing Products under HSN 02013000
| Basic Customs Duty | 30% |
| Social Welfare Surcharge | 10% of BCD |
| Preferential rate | - |
| ITC-HS import policy | Restricted |
| Unit of quantity | kg |
Exporting Products under HSN 02013000
| ITC-HS export policy | Prohibited |
| Condition | However, export of Boneless meat of buffalo (both male and female) fresh and chilled Boneless meat of buffalo (both male and female) frozen is free subject to the following condition. 1. Export allowed on production of a certificate from the designated veterinary authority of the State, from which the meat or offals emanate, to the effect that the meat or offals are from buffaloes not used for breeding and purposes. condition stipulated 2. Quality control and inspection under Policy Condition 1 and 2 respectively as well as Policy Condition 4 and 6 above are required to be fulfilled. Exports shall also be subject to Policy Condition 8 of this Chapter. 2[Exports shall also be subject to Policy Condition 9 of this Chapter] |
| Duty drawback (AIR 2023) | 0.15%, matched at 0201 |
| Export duty (Second Schedule) | None |
HSN 02013000 Classification
| Section I | Live Animals; Animal Products |
| Chapter 02 | Meat and edible meat offal |
| 0201 | MEAT OF BOVINE ANIMALS, FRESH OR CHILLED |
| 02013000 | Boneless |
Similar HSN Codes
Frequently Asked Questions
What is the HSN code for Meat of bovine animals - Boneless?
The 8-digit HSN code is 02013000 - Meat of bovine animals - Boneless, under heading 0201 of Chapter 2 (Meat and edible meat offal).
What is the GST rate on HSN 02013000?
GST Exempt (Meat of bovine animals, fresh or chilled) - per Notification No. 10/2025-Integrated Tax (Rate) dated 17-09-2025.
What is the customs duty on HSN 02013000?
Basic Customs Duty is 30% plus 10% Social Welfare Surcharge.
Is import under HSN 02013000 allowed?
The ITC-HS import policy for this code is Restricted.
What is the total import cost for HSN 02013000?
On an assessable (CIF) value of ₹100,000, the indicative duties are: Basic Customs Duty 30% = ₹30,000; Social Welfare Surcharge 10% of BCD = ₹3,000; IGST 0% on ₹133,000. Total duty payable is about ₹33,000, landing the consignment at ₹133,000. This is indicative only - it excludes anti-dumping, safeguard and cess levies, and any exemption notification you are eligible for.
Can Meat of bovine animals - Boneless be exported from India?
The ITC-HS export policy for HSN 02013000 is Prohibited under Schedule 2 of the ITC-HS. Condition: However, export of Boneless meat of buffalo (both male and female) fresh and chilled Boneless meat of buffalo (both male and female) frozen is free subject to the following condition. 1. Export allowed on production of a certificate from the designated veterinary authority of the State, from which the meat or offals emanate, to the effect that the meat or offals are from buffaloes not used for breeding and purposes. condition stipulated 2. Quality control and inspection under Policy Condition 1 and 2 respectively as well as Policy Condition 4 and 6 above are required to be fulfilled. Exports shall also be subject to Policy Condition 8 of this Chapter. 2[Exports shall also be subject to Policy Condition 9 of this Chapter]. See 34/2024-25 Also See Notification No. 42/2025-26 dated 14-10-2025.
Is duty drawback available on Meat of bovine animals - Boneless?
Yes - the All Industry Rate schedule (2023) notifies a rate of 0.15%, matched at 0201. No cap is notified. Drawback is claimed on export against the shipping bill.
Prohibited - Boneless
However, export of Boneless meat of buffalo (both male and female) fresh and chilled Boneless meat of buffalo (both male and female) frozen is free subject to the following condition. 1. Export allowed on production of a certificate from the designated veterinary authority of the State, from which the meat or offals emanate, to the effect that the meat or offals are from buffaloes not used for breeding and purposes. condition stipulated 2. Quality control and inspection under Policy Condition 1 and 2 respectively as well as Policy Condition 4 and 6 above are required to be fulfilled. Exports shall also be subject to Policy Condition 8 of this Chapter. 2[Exports shall also be subject to Policy Condition 9 of this Chapter]
Notification: 34/2024-25 Also See Notification No. 42/2025-26 dated 14-10-2025 dated 01.10.2024
CHAPTER 2
MEAT AND EDIBLE MEAT OFFAL
NOTE:
This Chapter does not cover:
(a) Products of the kinds described in headings 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
1[(b) edible, non-living insects (heading 0410);]
2[(c)] Guts, bladders or stomachs of animals (heading 0504) or animal blood (heading 0511 or 3002); or
3[(d)] Animal fat, other than products of heading 0209 (Chapter 15)
SUPPLEMENTARY NOTE:
In this Chapter “wild animals” means wild animals as defined in Wildlife (Protection) Act, 1972 (53 of 1972).
POLICY CONDITIONS:
(1) An application for grant of a licence for import of Animals, Birds and Reptiles (including their parts and products) may be made in the ANF 2M of Appendices and Aayat Niryat Forms of FTP (2015-20) to the Director General of Foreign Trade alongwith the recommendation of the Chief Wild Life Warden of the State concerned.
(2) Import of wild animals (including their parts and products) as defined in the Wildlife (Protection) Act, 1972 (as amended from time to time) is prohibited and those species which are listed in CITES are subject to the provisions of CITES.
(3) Import of all live-stock products shall be subject to a sanitary import permit to be issued by Department of Animal Husbandry, Dairying and Fisheries, Government of India, as per Section 3A of Live-stock Importation Act, 1898, as incorporated by Live Stock Importation (Amendment) Act, 2001 (Act No. 28 of 2001, 29th August, 2001), or as amended from time to time.
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NOTES:-
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Inserted vide Notification No. 54/2015-2020 dated 09-02-2022 |
|
|
Re-lettered vide Notification No. 54/2015-2020 dated 09-02-2022 before it was read as, "(b)" |
|
|
Re-lettered vide Notification No. 54/2015-2020 dated 09-02-2022 before it was read as, "(c)" |
Sources
- Notification No. 9/2025-Integrated Tax (Rate) dated 17-09-2025 verify PDF
- Notification No. 10/2025-Integrated Tax (Rate) (goods exemption) dated 17-09-2025
- ITC(HS) Schedule 1 - General Notes to Import Policy (DGFT) verify PDF
- Foreign Trade Policy 2023, Chapter 2 (Para 2.01: imports/exports free unless regulated) dated 01-04-2023 verify PDF
- ITC(HS) Schedule 2 - Export Policy (DGFT)
- Customs Tariff Act, 1975 - First Schedule (import tariff)
- Notification No. 77/2023-Customs (N.T.) - All Industry Rates of Duty Drawback dated 20-10-2023 verify