The egg hsn code is 0407 for birds' eggs in shell, fresh, preserved or cooked, and eggs are nil rated. Fresh or chilled chicken, mutton and fish are nil as well, and so is frozen meat sold loose.
Frozen meat and fish in pre-packaged and labelled packs are 5%, and processed products such as sausages and egg powder are 5%. The codes a meat and egg trader uses, a sample bill and the tax on restaurant dishes follow. Dairy and vegetables are reached from the food hub.
Eggs, meat and fish: codes and GST rates
Item / HSN / GST- Eggs in shell, fresh, preserved or cookedNilBirds' eggs
- Chicken, fresh or chilledNilPoultry meat
- Mutton and goat meat, fresh or chilledNilFresh meat
- Fish, fresh or chilledNilWhole fish
- Prawns and shellfish, fresh or chilledNilFresh
- Frozen meat, not packed and labelledNilAlso 0203 to 0205
- Frozen meat, pre-packaged and labelled5%Retail packs
- Frozen fish and fillets, pre-packaged5%Fillets 0304
- Sausages5%Prepared meat 1602
- Egg powder and egg yolk products5%Processed eggs
Quick facts
HSN headings
0407 eggs, 02 meat, 03 fishFresh or chilled
NilFrozen in labelled packs
5% (2.5% CGST + 2.5% SGST)Processed meat
5%Digits to print
4 digits up to Rs 5 crore turnover, 6 aboveRestaurant dishes
Restaurant service at 5%
Egg hsn code and gst rate table
| Item | HSN | GST |
|---|---|---|
| Eggs in shell | 0407 | Nil |
| Chicken, fresh or chilled | 0207 | Nil |
| Mutton, goat meat, fresh | 0204 | Nil |
| Buffalo meat, fresh | 0201 | Nil |
| Fish, fresh or chilled | 0302 | Nil |
| Prawns, crabs, fresh | 0306 | Nil |
| Frozen chicken, loose | 0207 | Nil |
| Frozen chicken, labelled pack | 0207 | 5% |
| Frozen fish, fillets, labelled pack | 0303, 0304 | 5% |
| Dried fish, labelled pack | 0305 | 5% |
| Sausages, salami | 1601 | 5% |
| Canned and prepared meat | 1602 | 5% |
| Egg powder | 0408 | 5% |
Chicken hsn code and fish hsn code
Fresh and chilled poultry meat is 0207 and nil rated. Fresh fish is 0302 and fillets 0304, nil when fresh or chilled. The same products frozen and pre-packaged with a label are 5%. Live poultry and live fish are nil too, and so are fresh mutton and buffalo meat sold by local butchers.
Egg gst rate and egg products
Eggs in shell are nil, whether fresh, preserved or cooked (such as boiled eggs sold loose). Egg powder, liquid egg and egg yolk products for bakeries are 0408 at 5%. Egg farms selling only eggs have no GST to charge and no duty to register on that account.
Meat shop bill
Meat and egg supplier to a hotel: Eggs, HSN 0407, 300 trays, Rs 54,000, Nil. Fresh chicken, HSN 0207, 200 kg, Rs 48,000, Nil. Frozen fish fillets in labelled packs, HSN 0304, 50 kg, Rs 20,000, GST 5% Rs 1,000. Total Rs 1,23,000.
Restaurant dishes and caterers
Egg, chicken and fish dishes served in a restaurant are restaurant service at 5% without credit, or 18% at specified premises. The nil rate on the raw eggs or chicken does not carry over to the cooked dish. See restaurants.
Fish hsn code for exporters and processors
Seafood processors buy fresh fish and prawns at nil and sell frozen, packed products at 5% in India or export them. Export consignments can move without tax under a bond or LUT. Ice used to keep fish fresh is 5%, packing boxes of thermocol are 18%, and processing done on a client's fish is job work on food at 5%.
Poultry farms and feed
Poultry feed is nil; see cattle and poultry feed. A poultry farm buying feed at nil and selling eggs at nil has no GST on either side of the trade, but its equipment and medicines carry GST as a cost.
Meat and egg traders should treat this as background only. Freezing, packing and processing change the rate, so check the GST portal and ask a GST practitioner or chartered accountant about packed products.
Frequently asked questions
Is GST charged on eggs?
No. Eggs in shell under 0407 are nil rated.
What is the egg hsn code?
Eggs are 0407.
What is the chicken hsn code?
Poultry meat is 0207. Fresh or chilled chicken is nil, and frozen chicken in labelled packs is 5%.
What is the fish hsn code?
Fresh fish is 0302 and fillets 0304, nil when fresh or chilled.
Is GST charged on egg dishes in restaurants?
Yes. Restaurant service is 5% without credit in most restaurants.