Home      Free WhatsApp Updates      Services      Subscription Plans
🔒 Login    
Subscription Plans   
Taxreply tweets
GST News
GST Calender New
About GST Library
E-Books
Subscription Plans
GST Case Laws / Advance Rulings
GST Notifications / Circulars
GST Act / Rules
GST Act / Rules (Amendments)
GST Rates
Classification (Chapter Wise)
Classification (Search Tool)
GST Set-off Calculator
Full Site Search
National Anti-Profiteering Authority
GST Forms   
E-way Bill
Finance Bill
GST Amendment Statistics
Classification of Goods and Services

Chapter 16


Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates


NOTES :

1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.

2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.

SUB-HEADING NOTES :

1. For the purposes of sub-heading 1602 10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes in containers of net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This sub-heading takes precedence over all other sub-headings of heading 1602.

2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the sub-headings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.