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Chapter 03 of the HSN tariff covers Fish and crustaceans, molluscs and other aquatic invertebrates. It has 9 headings (4-digit codes) and 397 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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Headings in this chapter
0301Live fish0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03030303Fish, frozen, excluding fish fillets and other fish meat of heading 03030304Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the…0306Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in…0307Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in…0308Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen…0309Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic…
0301 Live fish
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
030111 | Freshwater | Nil |
03011100 | Freshwater | Nil |
030119 | Other | Nil |
03011900 | Other | Nil |
030191 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarkii, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster ) | Nil |
03019100 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarkii, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster ) | Nil |
030192 | Eels (anguilla spp.) | Nil |
03019200 | Eels (anguilla spp.) | Nil |
030193 | Carp (cyprinus spp., carassius spp., ctenop- haryngodon idellus,hypophthalmichthys spp., cirrhinus spp.,mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, lepto- barbus hoeveni, megalobrama spp.) | Nil |
03019300 | Carp (cyprinus spp., carassius spp., ctenop- haryngodon idellus,hypophthalmichthys spp., cirrhinus spp.,mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, lepto- barbus hoeveni, megalobrama spp.) | Nil |
030194 | Atlantic and pacific bluefin tunas (thunnus thynnus, thunnus orientalis) | Nil |
03019400 | Atlantic and pacific bluefin tunas (thunnus thynnus, thunnus orientalis) | Nil |
030195 | Southern bluefin tunas (thunnus maccoyii) | Nil |
03019500 | Southern bluefin tunas (thunnus maccoyii) | Nil |
030199 | Other | Nil |
03019900 | Other | Nil |
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0303
GST: Nil
| HSN code | Description | GST rate |
|---|---|---|
030211 | Trout (salmo trutta, oncorhyncus mykiss, oncor-hyncus clarkii, oncorhyncus aguabonita, oncor-hyncus gilae, oncorhyncus apache and oncor-hyncus chrysogaster) | Nil |
03021100 | Trout (salmo trutta, oncorhyncus mykiss, oncor-hyncus clarkii, oncorhyncus aguabonita, oncor-hyncus gilae, oncorhyncus apache and oncor-hyncus chrysogaster) | Nil |
030213 | Pacific salmon (oncorhynchus nerka, oncorhy-nchus gorbuscha, oncorhynchus keta, oncorhy-nchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus) | Nil |
03021300 | Pacific salmon (oncorhynchus nerka, oncorhy-nchus gorbuscha, oncorhynchus keta, oncorhy-nchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus) | Nil |
030214 | Atlantic salmon (salmo salar) and danube salmon(hucho hucho) | Nil |
03021400 | Atlantic salmon (salmo salar) and danube salmon(hucho hucho) | Nil |
030219 | Other | Nil |
03021900 | Other | Nil |
030221 | Halibut (rheinhardtius hippoglossidae, hippog-lossus hippoglossus, hippoglossus stenolepis) | Nil |
03022100 | Halibut (rheinhardtius hippoglossidae, hippog-lossus hippoglossus, hippoglossus stenolepis) | Nil |
030222 | Plaice (pleuronectes platessa) | Nil |
03022200 | Plaice (pleuronectes platessa) | Nil |
030223 | Sole (solea spp.) | Nil |
03022300 | Sole (solea spp.) | Nil |
030224 | Turbots (psetta maxima) | Nil |
03022400 | Turbots (Psetta maxima) | Nil |
030229 | Other | Nil |
03022900 | Other | Nil |
030231 | Albacore or long finned tunas (thunnus alalunga) | Nil |
03023100 | Albacore or long finned tunas (thunnus alalunga) | Nil |
030232 | Yellowfin tunas (thunnus albacares) | Nil |
03023200 | Yellowfin tunas (thunnus albacares) | Nil |
030233 | Skipjack tuna (stripe-bellied bonito) (katsuwonuspelamis) | Nil |
03023300 | Skipjack tuna (stripe-bellied bonito (katsuwonuspelamis) | Nil |
030234 | Bigeye tunas (thunnus obesus | Nil |
03023400 | Bigeye tunas (thunnus obesus | Nil |
030235 | Atlantic and pacific bluefin tunas (thunnus thynnus,thunnus orientalis) | Nil |
03023500 | Atlantic and pacific bluefin tunas (thunnus thynnus, thunnus orientalis) | Nil |
030236 | Southern bluefin tunas (thunnus maccoyii) | Nil |
03023600 | Southern bluefin tunas (thunnus maccoyii) | Nil |
030239 | Other | Nil |
03023900 | Other | Nil |
03024000 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304herrings (clupea harengus, clupea pallasii) excluding livers and roes | Nil |
030241 | Herrings (clupea harengus, clupea pallasii) | Nil |
03024100 | Herrings (clupea harengus, clupea pallasii) | Nil |
030242 | Anchovies (engraulis spp.) | Nil |
03024200 | Anchovies (engraulis spp.) | Nil |
030243 | Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats (sprattus sprattus) | Nil |
03024300 | Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats (sprattus sprattus) | Nil |
030244 | Mackerel (scomber scombrus, scomber austr- alasicus, scomber japonicus) | Nil |
03024400 | Mackerel (scomber scombrus, scomber austr-alasicus, scomber japonicus) | Nil |
030245 | Jack and horse mackerel (trachurus spp.) | Nil |
03024500 | Jack and horse mackerel (trachurus spp.) | Nil |
030246 | Cobia (rachycentron canadum) | Nil |
03024600 | Cobia (rachycentron canadum) | Nil |
030247 | Sword fish (xiphias gladius) | Nil |
03024700 | Sword fish (xiphias gladius) | Nil |
030249 | Other | Nil |
03024900 | Other | Nil |
03025000 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes | Nil |
030251 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Nil |
03025100 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Nil |
030252 | Haddock (melangrammus aegllefinus) | Nil |
03025200 | Haddock (melangrammus aegllefinus) | Nil |
030253 | Coal fish (pollachinus virens) | Nil |
03025300 | Coal fish (pollachinus virens) | Nil |
030254 | Hake (merluccius spp., urophycis spp.) | Nil |
03025400 | Hake (merluccius spp., urophycis spp.) | Nil |
030255 | Alaska pollock (theragrachalcogramma) | Nil |
03025500 | Alaska pollock (theragrachalcogramma) | Nil |
030256 | Blue whittings (micromesistius poutassou, micro-mesistius australis) | Nil |
03025600 | Blue whittings (micromesistius poutassou, micro-mesistius australis) | Nil |
030259 | Other | Nil |
03025900 | Other | Nil |
03026100 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes : sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) | Nil |
03026200 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes haddock (melanogrammus aeglefinus) | Nil |
03026300 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes coalfish (pollachius virens) | Nil |
03026400 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes mackerel (scomber scombrus, scomber australasicus, scomber japonicus) | Nil |
03026500 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes dogfish and other sharks | Nil |
03026600 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304- other fish, excluding livers and roes:-- eels (anguilla spp.) | Nil |
03026700 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304- other fish, excluding livers and roes:-- swordfish (xiphias gladius) | Nil |
03026800 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304- other fish, excluding livers and roes:-- toothfish (dissostichus spp.) | Nil |
03026910 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other : hilsa | Nil |
03026920 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other dara | Nil |
03026930 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other pomfret | Nil |
03026990 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other other | Nil |
03027000 | Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304livers and roes | Nil |
030271 | Tilapias (oreochromis spp.) | Nil |
03027100 | Tilapias (oreochromis spp.) | Nil |
030272 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Nil |
03027200 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Nil |
030273 | Carp (cyprinus spp., carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catlacatla, labeo spp., osteochilus hasselti, leptobar-bus hoeveni, megalobrama spp.) | Nil |
03027300 | Carp (cyprinus spp., carassius spp., cteno-pharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catlacatla, labeo spp., osteochilus hasselti, leptobar- bus hoeveni, megalobrama spp.) | Nil |
030274 | Eels (anguilla spp.) | Nil |
03027400 | Eels (anguilla spp.) | Nil |
030279 | Other | Nil |
03027900 | Other | Nil |
030281 | Dogfish and other sharks | Nil |
03028100 | Dogfish and other sharks | Nil |
030282 | Rays and skates (rajidae) | Nil |
03028200 | Rays and skates (rajidae) | Nil |
030283 | Tooth fish (dissostichus spp.) | Nil |
03028300 | Tooth fish (dissostichus spp.) | Nil |
030284 | Seabass (dicentrarchus spp.) | Nil |
03028400 | Seabass (dicentrarchus spp.) | Nil |
030285 | Seabream (sparidae) | Nil |
03028500 | Seabream (sparidae) | Nil |
030289 | Other | Nil |
03028910 | Hilsa ( tenualosa ilisha) | Nil |
03028920 | DARA | Nil |
03028930 | Pomfret | Nil |
03028990 | Other | Nil |
03029000 | Livers and roes | Nil |
030291 | Livers, roes and milt | Nil |
03029100 | Livers, roes and milt | Nil |
03029110 | Livers, roes and milt | Nil |
030292 | Shark fins | Nil |
03029200 | Shark fins | Nil |
03029210 | Shark fins | Nil |
030299 | Other | Nil |
03029910 | Fish fins other than shark fins; heads, tails and maws | Nil |
03029990 | Other edible fish offal | Nil |
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0303
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
030311 | Sockeye salmon (red salmon) (oncorhynchus nerka) | Nil or 5% |
03031100 | Sockeye salmon (red salmon) (oncorhynchus nerka) | Nil or 5% (by packing) |
030312 | Other pacific salmon (oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha,oncorhynchus kisutch,oncorhynchus masou and oncorhynchus rhodurus) | Nil or 5% |
03031200 | Other pacific salmon (oncorhynchus gorbuscha,oncorhynchus keta, oncorhynchus tschawytscha,oncorhynchus kisutch,oncorhynchus masou and oncorhynchus rhodurus) | Nil or 5% (by packing) |
030313 | Atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Nil or 5% |
03031300 | Atlantic salmon (salmo salar) and danube salmon(hucho hucho) | Nil or 5% (by packing) |
030314 | Trout (salmo trutta, oncorhynchus mykiss, oncor-hynchus clarki, oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | Nil or 5% |
03031400 | Trout (salmo trutta, oncorhynchus mykiss, oncor-hynchus clarki, oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | Nil or 5% (by packing) |
030319 | Other | Nil or 5% |
03031900 | Other | Nil or 5% (by packing) |
03032100 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other salmonidae, excluding livers and roes trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) | Nil or 5% (by packing) |
03032200 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other salmonidae, excluding livers and roes atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Nil or 5% (by packing) |
030323 | Tilapias (oreochromis spp.) | Nil or 5% |
03032300 | Tilapias (oreochromis spp.) | Nil or 5% (by packing) |
030324 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Nil or 5% |
03032400 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Nil or 5% (by packing) |
030325 | Carp (cyprinus spp., carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, leptobarbus hoeveni, megalobrama spp.) | Nil or 5% |
03032500 | Carp (cyprinus spp., carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus,catla catla, labeo spp., osteochilus hasselti,leptobarbus hoeveni, megalobrama spp.) | Nil or 5% (by packing) |
030326 | Eels (anguilla spp.) | Nil or 5% |
03032600 | Eels (anguilla spp.) | Nil or 5% (by packing) |
030329 | Other | Nil or 5% |
03032900 | Other | Nil or 5% (by packing) |
030331 | Halibut (rheinhardtius hippoglossoides, hippog-lossus hippoglossus,hippoglossus stenolepis) | Nil or 5% |
03033100 | Halibut (rheinhardtius hippoglossoides, hippog-lossus hippoglossus,hippoglossus stenolepis) | Nil or 5% (by packing) |
030332 | Plaice (pleuronectes platessa) | Nil or 5% |
03033200 | Plaice (pleuronectes platessa) | Nil or 5% (by packing) |
030333 | Sole (solea spp.) | Nil or 5% |
03033300 | Sole (solea spp.) | Nil or 5% (by packing) |
030334 | Turbots (psetta maxima) | Nil or 5% |
03033400 | Turbots (Psetta maxima) | Nil or 5% (by packing) |
030339 | Other | Nil or 5% |
03033900 | Other | Nil or 5% (by packing) |
030341 | Albacore or long finned tunas (thunnus alalunga) | Nil or 5% |
03034100 | Albacore or long finned tunas (thunnus alalunga) | Nil or 5% (by packing) |
030342 | Yellowfin tunas (thunnus albacares) | Nil or 5% |
03034200 | Yellowfin tunas (thunnus albacares) | Nil or 5% (by packing) |
030343 | Skipjack tuna (stripe-bellied bonito (katsuwonuspelamis) | Nil or 5% |
03034300 | Skipjack tuna (stripe-bellied bonito (katsuwonuspelamis) | Nil or 5% (by packing) |
030344 | Bigeye tunas (thunnus obesus) | Nil or 5% |
03034400 | Bigeye tunas (thunnus obesus) | Nil or 5% (by packing) |
030345 | Atlantic and pacific bluefin tunas (thunnus thynnus,thunnus orientalis) | Nil or 5% |
03034500 | Atlantic and pacific bluefin tunas (thunnus thynnus, thunnus orientalis) | Nil or 5% (by packing) |
030346 | Southern bluefin tunas (thunnus maccoyii) | Nil or 5% |
03034600 | Southern bluefin tunas (thunnus maccoyii) | Nil or 5% (by packing) |
030349 | Other | Nil or 5% |
03034900 | Other | Nil or 5% (by packing) |
03035000 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304herrings (clupea harengus, clupea pallasii), excluding livers and roes | Nil or 5% (by packing) |
030351 | Herrings (clupea harengus, clupea pallasii) | Nil or 5% |
03035100 | Herrings (clupea harengus, clupea pallasii) | Nil or 5% (by packing) |
03035200 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 -herrings (clupea harengus, clupea pallasii) and cod (gadus morhua, gadus ogac, gadus macrocephalus) excluding livers and roes: -- cod (gadus morhua, gadus ogac, gadus macrocephalus) | Nil or 5% (by packing) |
030353 | Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats (sprattus sprattus) | Nil or 5% |
03035300 | Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats (sprattus sprattus) | Nil or 5% (by packing) |
030354 | Mackerel (scomber scombrus, scomber australasicus, scomber japonicus) | Nil or 5% |
03035400 | Mackerel (scomber scombrus, scomber australasicus, scomber japonicus) | Nil or 5% (by packing) |
030355 | Jack and horse mackerel (trachurus spp.) | Nil or 5% |
03035500 | Jack and horse mackerel (trachurus spp.) | Nil or 5% (by packing) |
030356 | Cobia (rachycentron canadum) | Nil or 5% |
03035600 | Cobia (rachycentron canadum) | Nil or 5% (by packing) |
030357 | Sword fish (xiphias gladius) | Nil or 5% |
03035700 | Swordfish (xiphias gladius) | Nil or 5% (by packing) |
030359 | Others | Nil or 5% |
03035910 | Indian mackerels (rastrelliger spp.) | Nil or 5% (by packing) |
03035990 | Other | Nil or 5% (by packing) |
03036000 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes | Nil or 5% (by packing) |
03036100 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 - swordfish(xiphia gladius) and toothfish (dissostichus spp.) excluding livers and roes: -- swordfish(xiphia gladius) | Nil or 5% (by packing) |
03036200 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 - swordfish(xiphia gladius) and toothfish (dissostichus spp.) excluding livers and roes: -- toothfish (dissostichus spp.) | Nil or 5% (by packing) |
030363 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Nil or 5% |
03036300 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Nil or 5% (by packing) |
030364 | Haddock (melanogrammus aeglefinus) | Nil or 5% |
03036400 | Haddock (melanogrammus aeglefinus) | Nil or 5% (by packing) |
030365 | Coal fish (pollachius virens) | Nil or 5% |
03036500 | Coal fish (pollachius virens) | Nil or 5% (by packing) |
030366 | Hake (merluccius spp., urophycis spp.) | Nil or 5% |
03036600 | Hake (merluccius spp., urophycis spp.) | Nil or 5% (by packing) |
030367 | Alaska pollock (theragra chalcogramma) | Nil or 5% |
03036700 | Alaska pollock (theragra chalcogramma) | Nil or 5% (by packing) |
030368 | Blue whitings (micromesistius poutassou, micromesistiusaustralis) | Nil or 5% |
03036800 | Blue whitings (micromesistius poutassou,micromesistiusaustralis) | Nil or 5% (by packing) |
030369 | Other | Nil or 5% |
03036900 | Other | Nil or 5% (by packing) |
03037100 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats(sprattus sprattus) | Nil or 5% (by packing) |
03037200 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : haddock (melanogrammus aeglefinus) | Nil or 5% (by packing) |
03037300 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : coalfish (pollachius virens) | Nil or 5% (by packing) |
03037400 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : mackerel (scomber scombrus, scomber australasicus, scomber japonicus) | Nil or 5% (by packing) |
03037500 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : dogfish and other sharks | Nil or 5% (by packing) |
03037600 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : eels (anguilla spp.) | Nil or 5% (by packing) |
03037700 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : sea bass (dicentrarchus labrax, dicentrarchus punctatus) | Nil or 5% (by packing) |
03037800 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : hake (merluccius spp., urophycis spp.) | Nil or 5% (by packing) |
03037910 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : hilsa | Nil or 5% (by packing) |
03037920 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : dara | Nil or 5% (by packing) |
03037930 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : ribbon fish | Nil or 5% (by packing) |
03037940 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : seer | Nil or 5% (by packing) |
03037950 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : pomfret (white or silver or black) | Nil or 5% (by packing) |
03037960 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : ghole | Nil or 5% (by packing) |
03037970 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : threadfin | Nil or 5% (by packing) |
03037980 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : croacker, grouper, hounder | Nil or 5% (by packing) |
03037991 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : edible fishmaws of wild life | Nil or 5% (by packing) |
03037992 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : edible shark fins of wild life | Nil or 5% (by packing) |
03037999 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other : other | Nil or 5% (by packing) |
03038010 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304livers and roes egg or egg yolk of fish including shrimps | Nil or 5% (by packing) |
03038090 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304livers and roes other | Nil or 5% (by packing) |
030381 | Dogfish and other sharks | Nil or 5% |
03038110 | Dogfish | Nil or 5% (by packing) |
03038190 | Other sharks | Nil or 5% (by packing) |
030382 | Rays and skates (rajidae) | Nil or 5% |
03038200 | Rays and skates (rajidae) | Nil or 5% (by packing) |
030383 | Tooth fish (dissostichus spp.) | Nil or 5% |
03038300 | Toothfish (dissostichus spp.) | Nil or 5% (by packing) |
030384 | Seabass (dicentrarchus spp.) | Nil or 5% |
03038400 | Sea bass (dicentrarchus spp.) | Nil or 5% (by packing) |
030389 | Other | Nil or 5% |
03038910 | Hilsa (tenualosa ilisha) | Nil or 5% (by packing) |
03038920 | DARA | Nil or 5% (by packing) |
03038930 | Ribbon fish | Nil or 5% (by packing) |
03038940 | SEER | Nil or 5% (by packing) |
03038950 | Pomfret (white or silver or black) | Nil or 5% (by packing) |
03038960 | GHOL | Nil or 5% (by packing) |
03038970 | Threadfin | Nil or 5% (by packing) |
03038980 | Croakers, groupers and flounders | Nil or 5% (by packing) |
03038990 | Other | Nil or 5% (by packing) |
03038991 | Edible fishmaws of wild life | Nil or 5% (by packing) |
03038992 | Edible shark fins of wild life | Nil or 5% (by packing) |
03038999 | Other | Nil or 5% (by packing) |
03039010 | Egg or egg yolk of fish | Nil or 5% (by packing) |
03039090 | Other | Nil or 5% (by packing) |
030391 | Livers, roes and milt | Nil or 5% |
03039110 | Egg or Egg yolk of fish | Nil or 5% (by packing) |
03039190 | Other | Nil or 5% (by packing) |
030392 | Shark fins | Nil or 5% |
03039200 | Shark fins | Nil or 5% (by packing) |
03039210 | Shark fins | Nil or 5% (by packing) |
030399 | Other | Nil or 5% |
03039910 | Fish fins other than shark fins, heads, tails and maws | Nil or 5% (by packing) |
03039990 | Other edible fish offal | Nil or 5% (by packing) |
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
03041000 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen fresh or chilled | Nil |
03041100 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen -fresh or chilled: -- swordfish (xiphia gladius) | Nil |
03041200 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- fresh or chilled: -- toothfish (dissostichus spp.) | Nil |
03041900 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen - fresh or chilled: -- other | Nil |
03042010 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets hilsa | Nil or 5% (by packing) |
03042020 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets shark | Nil or 5% (by packing) |
03042030 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets seer | Nil or 5% (by packing) |
03042040 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets tuna | Nil or 5% (by packing) |
03042050 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets cuttlefish | Nil or 5% (by packing) |
03042090 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets other | Nil or 5% (by packing) |
03042100 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: swordfish (xiphias gladius) | Nil or 5% (by packing) |
03042200 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: toothfish (dissostichus spp.) | Nil or 5% (by packing) |
03042910 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets:-- other: --- hilsa | Nil or 5% (by packing) |
03042920 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: --other: --- shark | Nil or 5% (by packing) |
03042930 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: --other:--- seer | Nil or 5% (by packing) |
03042940 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: --other --- tuna | Nil or 5% (by packing) |
03042950 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen - frozen fillets: --other: --- cuttlefish | Nil or 5% (by packing) |
03042990 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: --other: --- other | Nil or 5% (by packing) |
030431 | Tilapias (oreochromis spp.) | Nil or 5% |
03043100 | Tilapias (oreochromis spp.) | Nil or 5% (by packing) |
030432 | Catfish (pangasius spp., silurus spp.,clarias spp.,ictalurus spp.) | Nil or 5% |
03043200 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Nil or 5% (by packing) |
030433 | Nile perch (lates niloticus) | Nil or 5% |
03043300 | Nile perch (lates niloticus) | Nil or 5% (by packing) |
030439 | Other | Nil or 5% |
03043900 | Other | Nil or 5% (by packing) |
030441 | Pacific salmon (oncorhynchus nerka, oncorhy-nchus gorbuscha, oncorhynchus keta, oncor-hynchus tschawytscha, oncorhynchus kisutch,oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Nil or 5% |
03044100 | Pacific salmon (oncorhynchus nerka, oncorhy-nchus gorbuscha, oncorhynchus keta, oncor-hynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Nil or 5% (by packing) |
030442 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) | Nil or 5% |
03044200 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) | Nil or 5% (by packing) |
030443 | Flat fish (pleuronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae) | Nil or 5% |
03044300 | Flat fish (pleuronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae) | Nil or 5% (by packing) |
030444 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae,melanonidae, merlucciidae, moridae and muraenolepididae | Nil or 5% |
03044400 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae,melanonidae, merlucciidae, moridae andmuraenolepididae | Nil or 5% (by packing) |
030445 | Swordfish (xiphias gladius) | Nil or 5% |
03044500 | Swordfish (xiphias gladius) | Nil or 5% (by packing) |
030446 | Tooth fish (dissostichus spp.) | Nil or 5% |
03044600 | Toothfish (dissostichus spp.) | Nil or 5% (by packing) |
030447 | Dogfish and other sharks | Nil or 5% |
03044700 | Dogfish and other sharks | Nil or 5% (by packing) |
030448 | Rays and skates (rajidae) | Nil or 5% |
03044800 | Rays and skates (Rajidae) | Nil or 5% (by packing) |
030449 | Other | Nil or 5% |
03044910 | Hilsa (tenualosa ilisha) | Nil or 5% (by packing) |
03044920 | SHARK | Nil or 5% (by packing) |
03044930 | SEER | Nil or 5% (by packing) |
03044940 | TUNA | Nil or 5% (by packing) |
03044990 | Other | Nil or 5% (by packing) |
030451 | Tilapias (oreochromis spp.), catfish (pangasiu spp.,silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp., carassius spp., ctenoph aryngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus,catla catla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Nil or 5% |
03045100 | Tilapias (oreochromis spp.), catfish (pangasiu spp.,silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp., carassius spp., ctenoph-aryngodon idellus, hypophthalmichthysspp.,cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Nil or 5% (by packing) |
030452 | Salmonidae | Nil or 5% |
03045200 | Salmonidae | Nil or 5% (by packing) |
030453 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae | Nil or 5% |
03045300 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae | Nil or 5% (by packing) |
030454 | Sword fish (xiphias gladius) | Nil or 5% |
03045400 | Swordfish (xiphias gladius) | Nil or 5% (by packing) |
030455 | Tooth fish (dissostichus spp.) | Nil or 5% |
03045500 | Toothfish (dissostichus spp.) | Nil or 5% (by packing) |
030456 | Dogfish and other sharks | Nil or 5% |
03045600 | Dogfish and other sharks | Nil or 5% (by packing) |
030457 | Rays and skates (rajidae) | Nil or 5% |
03045700 | Rays and skates (Rajidae) | Nil or 5% (by packing) |
030459 | Other | Nil or 5% |
03045910 | Hilsa (tenualosa ilisha) | Nil or 5% (by packing) |
03045920 | SHARK | Nil or 5% (by packing) |
03045930 | SEER | Nil or 5% (by packing) |
03045940 | TUNA | Nil or 5% (by packing) |
03045990 | Other | Nil or 5% (by packing) |
030461 | Tilapias (oreochromis spp.) | Nil or 5% |
03046100 | Tilapias (oreochromis spp.) | Nil or 5% (by packing) |
030462 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Nil or 5% |
03046200 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Nil or 5% (by packing) |
030463 | Nile perch (lates niloticus) | Nil or 5% |
03046300 | Nile perch (lates niloticus) | Nil or 5% (by packing) |
030469 | Other | Nil or 5% |
03046900 | Other | Nil or 5% (by packing) |
030471 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Nil or 5% |
03047100 | Cod (gadus morhua, gadus ogac, gadusmacrocephalus) | Nil or 5% (by packing) |
030472 | Haddock (melanogrammus aeglefinus) | Nil or 5% |
03047200 | Haddock (melanogrammus aeglefinus) | Nil or 5% (by packing) |
030473 | Coal fish (pollachius virens) | Nil or 5% |
03047300 | Coalfish (pollachius virens) | Nil or 5% (by packing) |
030474 | Hake (merluccius spp., urophycis spp.) | Nil or 5% |
03047400 | Hake (merluccius spp., urophycis spp.) | Nil or 5% (by packing) |
030475 | Alaska pollock (theragra chalcogramma) | Nil or 5% |
03047500 | Alaska pollock (theragra chalcogramma) | Nil or 5% (by packing) |
030479 | Other | Nil or 5% |
03047900 | Other | Nil or 5% (by packing) |
030481 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncor-hynchus tschawytscha, oncorhynchus kisutch,oncorhynchus masou and oncorhynchusrhodurus), atlantic salmon (salmo salar) anddanube salmon (hucho hucho) | Nil or 5% |
03048100 | Pacific salmon (oncorhynchus nerka, oncor-hynchus gorbuscha, oncorhynchus keta, oncor-hynchus tschawytscha, oncorhynchus kisutch,oncorhynchus masou and oncorhynchusrhodurus), atlantic salmon (salmo salar) anddanube salmon (hucho hucho) | Nil or 5% (by packing) |
030482 | Trout (salmo trutta, oncorhynchus mykiss, oncor-hynchus clarki, oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) | Nil or 5% |
03048200 | Trout (salmo trutta, oncorhynchus mykiss, oncor-hynchus clarki, oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) | Nil or 5% (by packing) |
030483 | Flat fish (pleuronectidae, bothidae, cynog-lossidae, soleidae, scophthalmidae and citharidae) | Nil or 5% |
03048300 | Flat fish (pleuronectidae, bothidae, cynog-lossidae, soleidae, scophthalmidae and citharidae) | Nil or 5% (by packing) |
030484 | Sword fish (xiphias gladius) | Nil or 5% |
03048400 | Swordfish (xiphias gladius) | Nil or 5% (by packing) |
030485 | Tooth fish (dissostichus spp.) | Nil or 5% |
03048500 | Toothfish (dissostichus spp.) | Nil or 5% (by packing) |
030486 | Herrings (clupea harengus, clupea pallasii) | Nil or 5% |
03048600 | Herrings (clupea harengus, clupea pallasii) | Nil or 5% (by packing) |
030487 | Tunas (of the genus thunnus), skipjack tuna (stripe-bellied bonito) (katsuwonus pelamis) | Nil or 5% |
03048700 | Tunas (of the genus thunnus), skipjack tuna (stripe-bellied bonito) (katsuwonus pelamis) | Nil or 5% (by packing) |
030488 | Dogfish, other sharks rays and skates (rajidae) | Nil or 5% |
03048810 | Dogfish | Nil or 5% (by packing) |
03048820 | Other Sharks | Nil or 5% (by packing) |
03048830 | Rays and skates (Rajidae) | Nil or 5% (by packing) |
030489 | Other | Nil or 5% |
03048910 | Hilsa (tenualosa ilisha) | Nil or 5% (by packing) |
03048920 | SHARK | Nil or 5% (by packing) |
03048930 | SEER | Nil or 5% (by packing) |
03048940 | Tuna | Nil or 5% (by packing) |
03048990 | Other | Nil or 5% (by packing) |
03049000 | Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen-other | Nil or 5% (by packing) |
030491 | Sword fish (xiphias gladius) | Nil or 5% |
03049100 | Swordfish (xiphias gladius) | Nil or 5% (by packing) |
030492 | Tooth fish (dissostichus spp.) | Nil or 5% |
03049200 | Toothfish (dissostichus spp.) | Nil or 5% (by packing) |
030493 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., ctenophary-ngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Nil or 5% |
03049300 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Nil or 5% (by packing) |
030494 | Alaska pollock (theragra chalcogramma) | Nil or 5% |
03049400 | Alaska pollock (theragra chalcogramma) | Nil or 5% (by packing) |
030495 | Fish of the families (bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae,) other than alaska pollock (theragra chalcogramma) | Nil or 5% |
03049500 | Fish of the families (bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae,) other than alaska pollock (theragra chalcogramma) | Nil or 5% (by packing) |
030496 | Dogfish and other sharks | Nil or 5% |
03049600 | Dogfish and other sharks | Nil or 5% (by packing) |
030497 | Rays and skates (rajidae) | Nil or 5% |
03049700 | Rays and skates (Rajidae) | Nil or 5% (by packing) |
030499 | Other | Nil or 5% |
03049900 | Other | Nil or 5% (by packing) |
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
03051000 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumptionflours, meals and pellets, of fish fit for human consumption | Nil or 5% (by packing) |
030520 | Livers, roes and milt of fish, dried, smoked, salted or in brine | Nil or 5% |
03052000 | Livers, roes and milt of fish, dried, smoked, salted or in brine | Nil or 5% (by packing) |
03053000 | Fish fillets, dried, salted or in brine, but not smoked | Nil or 5% (by packing) |
030531 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.),carp (cyprinus spp.,carassius spp., cteno- pharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, leptobarbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Nil or 5% |
03053100 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.),carp (cyprinus spp.,carassius spp., cteno- pharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, leptobarbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Nil or 5% (by packing) |
030532 | Fish of the familes bregmacerotidae, euclichthyidae, gadidae,macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae | Nil or 5% |
03053200 | Fish of the familes bregmacerotidae, euclichthyidae, gadidae,macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae | Nil or 5% (by packing) |
030539 | Other | Nil or 5% |
03053900 | Other | Nil or 5% (by packing) |
030541 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus),atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Nil or 5% |
03054100 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Nil or 5% (by packing) |
030542 | Herrings (clupea harengus, clupea pallasii) | Nil or 5% |
03054200 | Herrings (clupea harengus, clupea pallasii) | Nil or 5% (by packing) |
030543 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | Nil or 5% |
03054300 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | Nil or 5% (by packing) |
030544 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catlacatla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels(anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Nil or 5% |
03054400 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., ctenophar-yngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels(anguilla spp.), nile perch (lates niloticus)and snakeheads (channa spp.) | Nil or 5% (by packing) |
030549 | Other | Nil or 5% |
03054900 | Other | Nil or 5% (by packing) |
030551 | Cod (gadus morhua, gadus ogac, gadusmacrocephalus) | Nil or 5% |
03055100 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Nil or 5% (by packing) |
030552 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., cteno-pharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catlacatla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels(anguilla spp.), nile perch (lates niloticus) andsnakeheads (channa spp.) | Nil or 5% |
03055200 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.),carp (cyprinus spp.,carassius spp., cteno-pharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catlacatla, labeo spp., osteochilus hasselti,lepto-barbus hoeveni, megalobrama spp.), eels(anguilla spp.), nile perch (lates niloticus) andsnakeheads (channa spp.) | Nil or 5% (by packing) |
030553 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae, other than cod (gadus morhua, gadus ogac, gadus macro-cephalus) | Nil or 5% |
03055300 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae, other than cod (gadus morhua, gadus ogac, gadus macro-cephalus) | Nil or 5% (by packing) |
030554 | Herrings (clupea harengus, clupea pallasii),anchovies (engraulis spp.), sardines (sardinapilchardus, sardinops spp.), sardinella (sardinellaspp.), brisling or sprats (sprattus sprattus), mackerel (scomber scombrus, scomber australasicus, scomber japonicus), indian mackerels (rastrelliger spp.), seerfishes (scomberomorus spp.), jack and horse mackerel (trachurus spp.), jacks, crevalles (caranx spp.), cobia (rachycentron canadum), silver pomfrets (pampus spp.), pacific saury (cololabis saira), scads (decapterus spp.), capelin (mallotus villosus), sword fish (xiphias gladius), kawakawa (euthynnus affinis), bonitos (sarda spp.), marlins, sailfishes, spearfish (istiophoridae) | Nil or 5% |
03055400 | Herrings (clupea harengus, clupea pallasii),anchovies (engraulis spp.), sardines (sardinapilchardus, sardinops spp.), sardinella (sardinellaspp.), brisling or sprats (sprattus sprattus), mackerel (scomber scombrus, scomber australasicus, scomber japonicus), indian mackerels (rastrelliger spp.), seerfishes (scomberomorus spp.), jack and horse mackerel (trachurus spp.), jacks, crevalles (caranx spp.), cobia (rachycentron canadum), silver pomfrets (pampus spp.), pacific saury (cololabis saira), scads (decapterus spp.), capelin (mallotus villosus), sword fish (xiphias gladius), kawakawa (euthynnus affinis), bonitos (sarda spp.), marlins, sailfishes, spearfish (istiophoridae) | Nil or 5% (by packing) |
030559 | Other | Nil or 5% |
03055910 | Mumbai duck | Nil or 5% (by packing) |
03055920 | Seer without head | Nil or 5% (by packing) |
03055930 | Sprats | Nil or 5% (by packing) |
03055990 | Other | Nil or 5% (by packing) |
030561 | Herrings (clupea harengus, clupea pallasii) | Nil or 5% |
03056100 | Herrings (clupea harengus, clupea pallasii) | Nil or 5% (by packing) |
030562 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Nil or 5% |
03056200 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Nil or 5% (by packing) |
030563 | Anchovies (engraulis spp.) | Nil or 5% |
03056300 | Anchovies (engraulis spp.) | Nil or 5% (by packing) |
030564 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus kg. spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., cteno- pharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti,lepto- barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Nil or 5% |
03056400 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus kg. spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., cteno- pharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti,lepto- barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Nil or 5% (by packing) |
030569 | Other | Nil or 5% |
03056910 | Mumbai duck | Nil or 5% (by packing) |
03056920 | Seer without head | Nil or 5% (by packing) |
03056930 | Sprats | Nil or 5% (by packing) |
03056990 | Other | Nil or 5% (by packing) |
030571 | Shark fins | Nil or 5% |
03057100 | Shark fins | Nil or 5% (by packing) |
030572 | Fish heads, tails and maws | Nil or 5% |
03057200 | Fish heads, tails and maws | Nil or 5% (by packing) |
030579 | Other | Nil or 5% |
03057900 | Other | Nil or 5% (by packing) |
0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
030611 | Rock lobster and other sea craw fish (palinurus spp., panulirus spp., jasus spp.) | Nil or 5% |
03061100 | Rock lobster and other sea craw fish (palinurus spp., panulirus spp., jasus spp.) | Nil or 5% (by packing) |
030612 | Lobsters (homarus spp.) | Nil or 5% |
03061210 | Whole, cooked | Nil or 5% (by packing) |
03061290 | Other | Nil or 5% (by packing) |
030614 | CRABS | Nil or 5% |
03061400 | CRABS | Nil or 5% (by packing) |
030615 | Norway lobsters (nephrops norvegicus) | Nil or 5% |
03061500 | Norway lobsters (nephrops norvegicus) | Nil or 5% (by packing) |
030616 | Cold-water shrimps and prawns (pandalus spp., crangon crangon) | Nil or 5% |
03061610 | Accelerated freeze dried (afd) | Nil or 5% (by packing) |
03061690 | Other | Nil or 5% (by packing) |
030617 | Other shrimps and prawns | Nil or 5% |
03061711 | Accelerated freeze dried (afd) | Nil or 5% (by packing) |
03061719 | Other | Nil or 5% (by packing) |
03061720 | Vannamei Shrimp (LITOPENAEUS VANNAMEI) | Nil or 5% (by packing) |
03061730 | Indian White Shrimp (FENNEROPENAEUS INDICUS) | Nil or 5% (by packing) |
03061740 | Black tiger shrimp (penaeus monodon) | Nil or 5% (by packing) |
03061750 | Flower shrimp (penaeus semisulcatus) | Nil or 5% (by packing) |
03061790 | Other | Nil or 5% (by packing) |
030619 | Other | Nil or 5% |
03061900 | Other | Nil or 5% (by packing) |
03062100 | Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : rock lobster and other sea craw fish(palinurus spp., panulirus spp., jasus spp.) | Nil or 5% (by packing) |
03062200 | Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : lobsters (homarus spp.) | Nil or 5% (by packing) |
03062400 | Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : crabs | Nil or 5% (by packing) |
03062500 | Norway lobsters(nephops norvegicus) | Nil or 5% (by packing) |
03062600 | Cold-water shrimps and prawns (pandalus spp, crangon crangon) | Nil or 5% (by packing) |
03062710 | Powdered | Nil or 5% (by packing) |
03062790 | Other | Nil or 5% (by packing) |
03062900 | Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : other, including flours, meals and pellets, of crustaceans, fit for human consumption | Nil or 5% (by packing) |
030631 | Rock lobster and other sea crawfish (palinurus spp., jasus spp.) | Nil or 5% |
03063100 | Rock lobster and other sea crawfish (palinurus spp., jasus spp.) | Nil or 5% (by packing) |
030632 | Lobsters (homarus spp.) | Nil or 5% |
03063200 | Lobsters (Homarus spp.) | Nil or 5% (by packing) |
030633 | CRABS | Nil or 5% |
03063300 | Crabs | Nil or 5% (by packing) |
030634 | Norway lobsters (nephrops norvegicus) | Nil or 5% |
03063400 | Norway lobsters (Nephrops norvegicus) | Nil or 5% (by packing) |
030635 | Cold water shrimps and prawns (pandalus spp. crangon crangon) | Nil or 5% |
03063500 | Cold water shrimps and prawns (pandalus spp. crangon crangon) | Nil or 5% (by packing) |
030636 | Other shrimps and prawns | Nil or 5% |
03063600 | Other shrimps and prawns | Nil or 5% (by packing) |
03063610 | Scampi (macrobachium spp.) | Nil or 5% (by packing) |
03063620 | Vannamei shrimp (Litopenaeus vannamei) | Nil or 5% (by packing) |
03063630 | Indian white shrimp (Fenneropenaeus indicus) | Nil or 5% (by packing) |
03063640 | Black tiger shrimp (Penaeus monodon) | Nil or 5% (by packing) |
03063650 | Flower Shrimp(Penaeus semisulcatus) | Nil or 5% (by packing) |
03063660 | Artemia | Nil or 5% (by packing) |
03063690 | Other | Nil or 5% (by packing) |
030639 | Other | Nil or 5% |
03063900 | Other | Nil or 5% (by packing) |
030691 | Rock lobster and other sea crawfish (palinurus spp., jasus spp.) | Nil or 5% |
03069100 | Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) | Nil or 5% (by packing) |
030692 | Lobsters (homarus spp.) | Nil or 5% |
03069200 | Lobsters ( Homarus spp.) | Nil or 5% (by packing) |
030693 | CRABS | Nil or 5% |
03069300 | Crabs | Nil or 5% (by packing) |
030694 | Norway lobsters (nephrops norvegicus) | Nil or 5% |
03069400 | Norway lobsters (Nephrops norvegicus) | Nil or 5% (by packing) |
030695 | Shrimps and prawns | Nil or 5% |
03069500 | Shrimps and prawns | Nil or 5% (by packing) |
030699 | Other | Nil or 5% |
03069900 | Other | Nil or 5% (by packing) |
0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
030711 | Live, fresh or chilled | Nil or 5% |
03071100 | Live, fresh or chilled | Nil |
030712 | Frozen | Nil or 5% |
03071200 | Frozen | Nil or 5% (by packing) |
030719 | Other | Nil or 5% |
03071900 | Other | Nil or 5% (by packing) |
030721 | Live, fresh or chilled | Nil or 5% |
03072100 | Live, fresh or chilled | Nil |
030722 | Frozen | Nil or 5% |
03072200 | Frozen | Nil or 5% (by packing) |
030729 | Other | Nil or 5% |
03072900 | Other | Nil or 5% (by packing) |
030731 | Mussels (mytilus spp., perna spp.) | Nil or 5% |
03073100 | Live, fresh or chilled | Nil |
030732 | Live, fresh or chilled | Nil or 5% |
03073200 | Frozen | Nil or 5% (by packing) |
030739 | Other | Nil or 5% |
03073910 | Clams, clam meat (bivalves-victorita, spp., mertrix spp. and katalysia spp.) | Nil or 5% (by packing) |
03073990 | Other | Nil or 5% (by packing) |
03074110 | Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; aquatic invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled cuttle fish | Nil or 5% (by packing) |
03074120 | Invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled squid | Nil or 5% (by packing) |
030742 | Live, fresh or chilled | Nil or 5% |
03074210 | Cuttle fish | Nil or 5% (by packing) |
03074220 | Squid | Nil or 5% (by packing) |
030743 | Frozen | Nil or 5% |
03074310 | Cuttle fish | Nil or 5% (by packing) |
03074320 | Whole squids | Nil or 5% (by packing) |
03074330 | Squid tubes | Nil or 5% (by packing) |
03074390 | Other | Nil or 5% (by packing) |
030749 | Other | Nil or 5% |
03074910 | Cuttle fish | Nil or 5% (by packing) |
03074920 | Whole squids | Nil or 5% (by packing) |
03074930 | Squid tubes | Nil or 5% (by packing) |
03074940 | Dried squids | Nil or 5% (by packing) |
03074990 | Other | Nil or 5% (by packing) |
030751 | Live, fresh or chilled | Nil or 5% |
03075100 | Live, fresh or chilled | Nil |
030752 | Frozen | Nil or 5% |
03075200 | Frozen | Nil or 5% (by packing) |
030759 | Other | Nil or 5% |
03075900 | Other | Nil or 5% (by packing) |
030760 | Snails, other than sea snails | Nil or 5% |
03076000 | Snails, other than sea snails | Nil or 5% (by packing) |
030771 | Live, fresh or chilled | Nil or 5% |
03077100 | Live, fresh or chilled | Nil |
030772 | Frozen | Nil or 5% |
03077200 | Frozen | Nil or 5% (by packing) |
030779 | Other | Nil or 5% |
03077900 | Other | Nil or 5% (by packing) |
030781 | Live, fresh or chilled abalone (haliotis spp.) | Nil or 5% |
03078100 | Live, fresh or chilled abalone (haliotis spp.) | Nil |
030782 | Live, fresh or chilled stromboid conchs (strombus spp.) | Nil or 5% |
03078200 | Live, fresh or chilled stromboid conchs (Strombus spp.) | Nil |
030783 | Frozen abalone (haliotis spp.) | Nil or 5% |
03078300 | Frozen abalone (Haliotis spp.) | Nil or 5% (by packing) |
030784 | Frozen stromboid conchs (strombus spp.) | Nil or 5% |
03078400 | Frozen stromboid conchs (Strombus spp.) | Nil or 5% (by packing) |
030787 | Other abalone (haliotis spp.) | Nil or 5% |
03078700 | Other abalone (Haliotis spp.) | Nil or 5% (by packing) |
030788 | Other stromboid conchs (strombus spp.) | Nil or 5% |
03078800 | Other stromboid conchs (Strombus spp.) | Nil or 5% (by packing) |
03078900 | Other | Nil or 5% (by packing) |
030791 | Live, fresh or chilled | Nil or 5% |
03079100 | Live, fresh or chilled | Nil |
030792 | Frozen | Nil or 5% |
03079200 | Frozen | Nil or 5% (by packing) |
030799 | Other | Nil or 5% |
03079900 | Other | Nil or 5% (by packing) |
03079910 | Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : sea shell flesh | Nil or 5% (by packing) |
03079920 | Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : jelly fish (rhopelina spp.), dried salted or frozen | Nil or 5% (by packing) |
03079990 | Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : other | Nil or 5% (by packing) |
0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
030811 | Live, fresh or chilled | Nil or 5% |
03081100 | Live, fresh or chilled | Nil |
030812 | Frozen | Nil or 5% |
03081200 | Frozen | Nil or 5% (by packing) |
030819 | Other | Nil or 5% |
03081900 | Other | Nil or 5% (by packing) |
030821 | Live, fresh or chilled | Nil or 5% |
03082100 | Live, fresh or chilled | Nil |
030822 | Frozen | Nil or 5% |
03082200 | Frozen | Nil or 5% (by packing) |
030829 | Other | Nil or 5% |
03082900 | Other | Nil or 5% (by packing) |
030830 | Jellyfish (rhopilema spp.) | Nil or 5% |
03083010 | Live, fresh or chilled | Nil |
03083020 | Dried, salted or frozen | Nil or 5% (by packing) |
03083090 | Other | Nil or 5% (by packing) |
030890 | Other | Nil or 5% |
03089000 | Other | Nil or 5% (by packing) |
0309 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
030910 | Of fish | Nil or 5% |
03091010 | Fresh or chilled | Nil |
03091020 | Frozen | Nil or 5% (by packing) |
03091030 | Salted, in brine, dried or smoked | Nil or 5% (by packing) |
03091090 | Other | Nil or 5% (by packing) |
030990 | Other | Nil or 5% |
03099011 | Vannamei shrimp (litopenaeus vannamei) | Nil or 5% (by packing) |
03099012 | Indian white shrimp (fenneropenaeus indicus) | Nil or 5% (by packing) |
03099013 | Black tiger shrimp (penaeus monodon) | Nil or 5% (by packing) |
03099014 | Flower shrimp (penaeus semisulcatus) | Nil or 5% (by packing) |
03099019 | Other | Nil or 5% (by packing) |
03099021 | Vannamei shrimp (litopenaeus vannamei) | Nil or 5% (by packing) |
03099022 | Indian white shrimp (fenneropenaeus indicus) | Nil or 5% (by packing) |
03099023 | Black tiger shrimp (penaeus monodon) | Nil or 5% (by packing) |
03099024 | Flower shrimp (penaeus semisulcatus) | Nil or 5% (by packing) |
03099029 | Other | Nil or 5% (by packing) |
03099031 | Vannamei shrimp (litopenaeus vannamei) | Nil or 5% (by packing) |
03099032 | Indian white shrimp (fenneropenaeus indicus) | Nil or 5% (by packing) |
03099033 | Black tiger shrimp (penaeus monodon) | Nil or 5% (by packing) |
03099034 | Flower shrimp (penaeus semisulcatus) | Nil or 5% (by packing) |
03099039 | Other | Nil or 5% (by packing) |
03099040 | Of crustaceans, other | Nil or 5% (by packing) |
03099050 | Of molluscs, fresh or chilled | Nil |
03099060 | Of molluscs, frozen | Nil or 5% (by packing) |
03099070 | Of molluscs, salted, in brine, dried or smoked | Nil or 5% (by packing) |
03099080 | Of molluscs, other | Nil or 5% (by packing) |
03099090 | Other | Nil or 5% (by packing) |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
