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Dried and salted fish (Sukhi machli) is classified under HSN heading 0305. It is also called karuvadu. GST as on 26 October 2026: Nil or 5%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Dried and salted fish (Sukhi machli)?
GST on Dried and salted fish (Sukhi machli) as on 26 October 2026: Nil or 5%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| GST | Code | What it covers | Notification |
|---|---|---|---|
| Nil | 0305 | No GST on goods under heading 0307 that are not fresh or chilled and not pre-packaged and labelled. | 10/2025-CT(R), entry 14 |
| 5% | 0305 | If you sell goods under heading 0308 that are not fresh or chilled and are pre-packaged and labelled, GST is 5%. | 9/2025-CT(R), entry 3 |
GST rate on Dried and salted fish (Sukhi machli) since 1 July 2017
The rate in force in each period, for old invoices, amended returns and audits. Each change came with a CBIC notification; the rate on any exact date is in the app.
| From | To | GST |
|---|---|---|
| 1 July 2017 | 14 November 2017 | 5% |
| 15 November 2017 | today | Nil or 5% |
The GST rate on Dried and salted fish (Sukhi machli) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
| Code | Description (as in the tariff) |
|---|---|
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 |
030520 | Livers, roes and milt of fish, dried, smoked, salted or in brine |
03052000 | Livers, roes and milt of fish, dried, smoked, salted or in brine |
03053000 | Fish fillets, dried, salted or in brine, but not smoked |
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.) |
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.) |
030532 | Fish of the familes bregmacerotidae, euclichthyidae, gadidae,macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae |
03053200 | Fish of the familes bregmacerotidae, euclichthyidae, gadidae,macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae |
030539 | Other |
03053900 | Other |
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) |
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) |
030542 | Herrings (clupea harengus, clupea pallasii) |
03054200 | Herrings (clupea harengus, clupea pallasii) |
030543 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) |
03054300 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) |
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.) |
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.) |
030549 | Other |
03054900 | Other |
030551 | Cod (gadus morhua, gadus ogac, gadusmacrocephalus) |
03055100 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) |
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.) |
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.) |
030553 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae, other than cod (gadus morhua, gadus ogac, gadus macro-cephalus) |
03055300 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae, other than cod (gadus morhua, gadus ogac, gadus macro-cephalus) |
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) |
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) |
030559 | Other |
03055910 | Mumbai duck |
03055920 | Seer without head |
03055930 | Sprats |
03055990 | Other |
030561 | Herrings (clupea harengus, clupea pallasii) |
03056100 | Herrings (clupea harengus, clupea pallasii) |
030562 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) |
03056200 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) |
030563 | Anchovies (engraulis spp.) |
03056300 | Anchovies (engraulis spp.) |
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.) |
See all 52 codes on the Chapter 03 page.
Get the GST rate for Dried and salted fish (Sukhi machli) in the BooksOn HSN appFree · no ads · works offline · rate as on any date since 1 July 2017 · CGST, SGST/UTGST, IGST and cess with the CBIC notification · English, हिन्दी, தமிழ்.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Fish (Machli)
03 - Apples (Seb)
0808 - Mangoes (Aam)
0804 - Grapes (Angoor)
0806 - Oranges and citrus fruit (Santra)
0805 - Papayas (Papita)
0807 - Watermelons and melons (Tarbooz)
0807 - Hair oil
3305 - Shaving cream and deodorants
3307 - Razors and blades
8212 - Toothbrushes
9603 - Brooms and mops (Jhadu)
9603
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.
