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Fish (Machli) is classified under HSN Chapter 03. 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 Fish (Machli)?
GST on Fish (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.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| Nil | Nil | 03 | No GST on fish seeds and prawn or shrimp seeds, whether or not processed, cured or frozen, except Chapter 3 goods that attract 2.5%. | 10/2025-CT(R), entry 10 |
| Nil | Nil | 0301 | No GST on live fish. | 10/2025-CT(R), entry 11 |
| Nil | Nil | 0302 | No GST on fresh or chilled fish, but not fish fillets and other fish meat of heading 0304. | 10/2025-CT(R), entry 12 |
| – | Nil | 0303 | 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% | 0303 | 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 |
| Nil | Nil | 0304 | No GST on all goods under heading 0309 that are fresh or chilled. | 10/2025-CT(R), entry 13 |
The GST rate on Fish (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.
03 Fish and crustaceans, molluscs and other aquatic invertebrates
Headings in Chapter 03
| Code | Description (as in the tariff) |
|---|---|
0301 | Live fish |
0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0303 |
0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0303 |
0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen |
0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process |
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 |
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 |
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 |
0309 | Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption |
See all codes on the Chapter 03 page.
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
- Dried and salted fish (Sukhi machli)
0305 - Meat (Mutton)
02 - Vegetables (Sabzi)
07 - Fruits (Phal)
08 - Dal (pulses: toor, moong, urad, chana, masoor)
0713 - Rice (Chawal)
1006 - Wheat (Gehun)
1001 - Atta (wheat flour, maida)
1101 - Sugar (Chini)
1701 - Jaggery (gur)
1701 - Salt (Namak)
2501 - Edible oil (Cooking oil)
1507
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.
