GST Rate & HSN Code for Fish Meat & Fillets – Chapter 3

GST Rates & HSN Codes on Aquatic Animals – Fish Fillets & Other Fish Meat

HeadingHSN CodeItem nameRate
030103010000Live FishNIL
030103011000Ornamental fishNIL
030103019100Trout (salmo trutta, salmo gairdneri, salmo clarki, salmo aguabonita, salmo gilae)NIL
030103019200Eels (anguilla spp)NIL
030103019300CarpNIL
030103019400Bluefin tunas (Thunnus thynnus)NIL
030103019500Southern bluefin tunas (Thunnus thynnus)NIL
030103019900Other live fishNIL
030203020000Fish, fresh or chilled (excluding fish fillets and other fish meat)NIL
030203021100Trout (salmo trutta, salmo gairdneri, salmo clarki, salmo aguabonita, salmo gilae): rainbow trout (salmo gairdneri), farmedNIL
030203021200Pacific salmon (oncorhynchus spp), atlantic salmon (salmo salar) and danube salmon (hucho) atlantic: farmed , not farmed , chinook (king), chum (dog) , pink (humpie),sockeye (red), coho (silver)NIL
030203021900Flat fish (pleuronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae), excluding livers and roes:NIL
030203022100Halibut and greenland turbot (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossus stenolepis)NIL
030203022200Plaice (pleuronectes platessa)NIL
030203022300Sole (solea spp)NIL
030203022900Tunas (of genus thunnus), skipjack or stripe-bellied bonito (euthynnus (katsuwonus, pelamis), excluding livers and roes:NIL
030203023100Albacore or longfinned tunas (thunnus alalunga)NIL
030203023200Yellowfin tunas (thunnus albacares)NIL
030203023300Skipjack or stripe-bellied bonitoNIL
030203023900Bluefin (thunnus thynnus)NIL
030203024000Herrings (clupea harengus, clupea pallasii), excluding livers and roesNIL
030203025000Cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes other fish, excluding livers and roes:NIL
030203026100Sardines (sardina pilchardus, sardinops spp), sardinella (sardinella spp), brisling or sprats(sprattus sprattus)NIL
030203026200Haddock (melanogrammus aeglefinus)NIL
030203026300Atlantic pollock (coalfish) (pollachius virens)NIL
030203026400Mackerel (scomber scombrus, scomber australasicus, scomb er japonicus)NIL
030203026500Dogfish and other sharks, dogfish (squalus spp)NIL
030203026600Eels (anguilla spp)NIL
030203026900Sablefish (anoplopoma fimbria),lingcod (ophiodon elongatus), monkfish (lophius spp)NIL
030203027000Livers and roes, mullet roeNIL
030303030000Fish, Frozen (excluding fish fillets and other fish meat)5.00%
030303031000Pacific salmon (oncorhynchus spp), excludinglivers and roes:5.00%
030303031100Chinook (king)5.00%
030303031200Chum (dog)5.00%
030303031300Pink (humpie)5.00%
030303031400Sockeye (red)5.00%
030303031500Coho (silver)5.00%
030303031600Other , other salmonidae, excluding livers and roes:5.00%
030303032100Trout (salmo trutta, salmo gairdneri, salmo, clarki, salmo aguabonita, salmo gilae)5.00%
030303032200Tlantic salmon (salmo salar) and danube salmon (hucho hucho)5.00%
030303032900Other flat fish (pleuronectidae, bothidae, cynoglossidae,soleidae, scophthalmidae and citharidae), excluding livers and roes:5.00%
030303033100Halibut and greenland turbot (reinhardtius, hippoglossoides,hippoglossus hippoglossus, hippoglossus stenolepis):5.00%
030303033200Plaice (pleuronectes platessa)5.00%
030303033300Sole (solea spp)5.00%
030303033900Tunas (of genus thunnus), skipjack or stripe-bellied bonito (euthynnus (katsuwonus pelamis), excluding livers and roes:5.00%
030303034100Albacore or longfinned tunas (thunnus alalunga)5.00%
030303034200Yellowfin tunas (thunnus albacares)5.00%
030303034300Skipjack or stripe-bellied bonito5.00%
030303034900Bluefin (thunnus thynnus)5.00%
030303035000Herrings (clupea harengus, clupea pallasii),excluding livers and roes5.00%
030303036000Cod (gadus morhua, gadus ogac, gadus macrocephalus), other fish, excluding livers and roes:5.00%
030303037100Sardines (sardina pilchardus, sardinops spp), sardinella (sardinella spp), brisling or sprats(sprattus sprattus)5.00%
030303037200Haddock (melanogrammus aeglefinus)5.00%
030303037300Atlantic pollock (pollachius virens)5.00%
030303037400Mackerel (scomber scombrus, scomber australasicus, scomber japonicus)5.00%
030303037500Dogfish and other sharks, dogfish (squalus spp)5.00%
030303037600Eels (anguilla spp)5.00%
030303037700Sea bass (dicentrarchus labrax, dicentrarchus punctatus)5.00%
030303037800Whiting (merluccius spp) and hake (urophycis spp)5.00%
030303037900Tilapia (tilapiinae), mullet , monkfish (lophius spp), butterfish, sablefish (anoplopoma fimbria)5.00%
030303038000Livers and roes sturgeon roe , herring roe, salmon roe alaska pollock (theragra chalcogramma) roe mullet roe5.00%
030403040000Fish fillets and other fish meat (whether or not minced), fresh or chilledNIL
030403040000Fish fillets and other fish meat (whether or not minced), frozen5.00%
030403041000Fresh or chilled: tilapia (tilapiinae)NIL
030403041000Frozen: tilapia (tilapiinae) 5.00%
030403041100Sword fish (Xiphias gladius) – fresh or chilledNIL
030403042100Sword fish (Xiphias gladius) – frozen5.00%
030403041200Tooth fish (Dissostichus spp.) – fresh or chilledNIL
030403042200Tooth fish (Dissostichus spp.) – frozen5.00%
030403041900Other – Hilsa, shark, seer, tuna, cuttlefish – fresh or chilledNIL
030403042900Other – Hilsa, shark, seer, tuna, cuttlefish – frozen5.00%
030403042000Frozen fillets: cod halibut , fresh-water catfish, tilapia (tilapiinae) alaska pollock (theragra chalcogramma)5.00%
030403049000Other: minced: surim, alaska pollock (theragra chalcogramma) – fresh or chilledNIL
030403049000Other: minced: surim, alaska pollock (theragra chalcogramma) – frozen5.00%
030503050000Fish, 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 consumption5.00%
030503051000Flours, meals and pellets of fish, fit for human consumption5.00%
030503052000Livers and roes, dried, smoked, salted or in brine, salmon roe, herring roe5.00%
030503053000Fish fillets, dried, salted or in brine, but not smoked smoked fish, including fillets:5.00%
030503054100Pacific salmon (oncorhynchus spp), atlantic salmon (salmo salar) and danube salmon (hucho hucho)5.00%
030503054200Herrings (clupea harengus, clupea pallasii)5.00%
030503054900Other, dried fish, whether or not salted but not smoked:5.00%
030503055100Cod (gadus morhua, gadus ogac, gadus macrocephalus)5.00%
030503055900Other fish, salted but not dried or smoked and fish in brin5.00%
030503056100Herrings (clupea harengus, clupea pallasii)5.00%
030503056200Cod (gadus morhua, gadus ogac, gadus macrocephalus)5.00%
030503056300Anchovies (engraulis spp)5.00%
030503056900Other fish (salted or in brine)5.00%
030603060000Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cokked by steaming or by boiling in water, chilledNIL
030603060000Crustaceans, 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.5.00%
030603061100Rock lobster and other sea crawfish – frozen5.00%
030603062100Rock lobster and other sea crawfish – not frozenNIL
030603061200Lobsters (homarus spp)- frozen5.00%
030603062200Lobsters (homarus spp) – not forzenNIL
030603061300Shrimps and prawns – frozen5.00%
030603062300Shrimps and prawns – not frozenNIL
030603061400Crabs: crabmeat – frozen5.00%
030603062400Crabs: crabmeat – not frozenNIL
030603061900Other, including flours, meals and pellets of crustaceans, fit for human consumption – frozen5.00%
030603062900Other, including flours, meals and pellets of crustaceans, fit for human consumption – not frozen5.00%
030703070000Molluscs, whether in shell or not, live, fresh or chilled; auatic inverterbrates other than crustaceans and molluscs live, fresh, chilledNIL
030703070000Molluscs, whether in shell or not, frozen, dried, salted or in brine; auatic 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.5.00%
030703071000Oysters – Live, fresh or chilledNIL
030703071400Other, scallops, including queen scallops, of the genera pecten, chlamys or placopecten – live, fresh or chilledNIL
030703072900Other, mussels (mytilus spp, perna spp): live, fresh or chilled:NIL
030703073100Farmed, cuttle fish (sepia officinalis, rossia macrosoma,sepiola spp) and squid (ommastrephes spp, loligo spp, nototodarus spp, sepioteuthis spp): live, fresh and chilledNIL
030703073910Clams, clam meat – live, fresh and chilledNIL
030703074100Live, fresh or chilled: squid: loligoNIL
030703074900Squid: frozen fillets, loligo: loligo opalescens, loligo pealei, octopus (octopus spp):5.00%
030703074910Squid tubes, frozen5.00%
030703074920Whole squids, frozen5.00%
030703074930Dried squids5.00%
030703075100OctopusLive, fresh or chilledNIL
030703076000Snails, other than sea snails, other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:5.00%
030703079100Live, fresh or chilled: sea urchin: roe, conchNIL
030703079900Live, fresh or chilled: sea urchin: roe, conch: OtherNIL
030703079920Jelly fish, dried, salted or frozen5.00%
030703079990Jelly fish, dried, salted or frozen: Other5.00%
030803080000Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled; NIL
030803080000Aquatic 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.5.00%

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2019-04-03T17:31:50+05:30GST Rate|
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