| S. No. | HSN Code | Description of Goods | Prior to 22.09.2025 | On or after 22.09.2025 |
|---|---|---|---|---|
| 1 | 1601 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products | 12% | 5% |
| 2 | 1602 | Other prepared or preserved meat, meat offal, blood or insects | 12% | 5% |
| 3 | 1603 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 12% | 5% |
| 4 | 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | 12% | 5% |
| 5 | 1605 | Crustaceans, molluscs and other aquatic invertebrates prepared or preserved | 12% | 5% |
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