HSN Code and GST Rate for Fish Meat & Crustaceans

Chapter 3 – HSN Codes and GST Rates for Fish Seeds, Live Fish, Fish Fozen, Fish Fillets, Crustaceans, Molluscs, Aquatic and more

The GST rate is 0 to 5%. (SGST 2.5% + CSGT 2.5%). Check the following GST Rate Table.

The HSN Code is listed from 0301 to 0308. Check the following GST Rates & HSN Code chart.

HSN CodeItems/ServicesRate (%)w.e.f
0301 Live fish.NIL28/06/2017
0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304NIL28/06/2017
0303Fish, frozen, excluding fish fillets and other fish meat of heading 0304 ( inserted w.e.f 14/11/2017 : and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
NIL10/11/2017
0304Fish fillets and other fish meat (whether or not minced), frozen ( inserted w.e.f 14/11/2017: and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
528/06/2017
0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.NIL28/06/2017
0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE
0528/06/2017
0305Fish dried (not put up in unit container bearing a brand name)NIL14/11/2017
0305Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
528/06/2017
0306Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.NIL28/06/2017
0307Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
528/06/2017
0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.NIL28/06/2017
0308Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
0528/06/2017
0308Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.NIL28/06/2017
03 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%]NIL28/06/2017

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