SWAMI FEEDS Assistant Accounts Manager Interview Questions and Answers

GST rate for frozen and chilled meat

• GST rate for frozen meat is 5%

• GST rate for chilled meat is 12%

• Frozen meat is meat that has been frozen and stored at a temperature below -18°C

• Chilled meat is meat that has been stored at a temperature between 0°C and 5°C

Chilled meat not applicable for GST, Frozen meat applicable at 5% and NPUC not applicable.

• Chilled meat is exempted from GST as it is considered a primary product.

• Frozen meat is taxable at 5% as it is considered a processed product.

• NPUC stands for 'Nil Rated, Exempted, Non-GST and Unregistered Composition' and does not apply to either chilled or frozen meat.