written by khatabook | June 20, 2022

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GST Rates & HSN Codes on Aquatic Animals - Fish Fillets & Other Fish Meat - Chapter 3

HSN codes and GST rates for Aquatic Animals that fall under HSN chapter 3 includes Fish Fillets & Other Fish Meat

HSN Codes for Aquatic Animals:

HSN Codes-Chapter Heading Description Rate of GST Schedule Sr.No
303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 5% I 1*
303 All goods (other than fresh or chilled) 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] 5% I 2
304 Fish fillets and other fish meat (whether or not minced), frozen 5% I 2*
304 All goods (other than fresh or chilled) 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] 5% I 2
305 Fish, 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 5% I 3*
305 All goods (other than fresh or chilled) 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] 5% I 2
306 Crustaceans, 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% I 4*
306 All goods (other than fresh or chilled) 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] 5% I 2
307 Molluscs, 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 5% I 5*
307 All goods (other than fresh or chilled) 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] 5% I 2
308 Aquatic 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% I 6*
308 All goods (other than fresh or chilled) 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] 5% I 2
3 Fish seeds, prawn/shrimp seeds whether or not processed, cured or in frozen state [other than I goods falling under Chapter 3 and attracting 2.5%] - - 18
301 Live fish - - 19
302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 - - 20
304 Fish fillets and other fish (whether or not minced), fresh or chilled - - 21
304 All goods, fresh or chilled - - 21
304 All goods [other than fresh or chilled] other than those 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 I] - - 22
306 All goods, fresh or chilled - - 21
306 All goods [other than fresh or chilled] other than those 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 I] - - 22
306 Crustaceans, whether in shell or not, live, fresh or chilled crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled - - 22
307 All goods, fresh or chilled - - 21
307 All goods [other than fresh or chilled] other than those 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 I] - - 22
307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrate other than crustaceans and molluscs, live, fresh or chilled - - 23
308 All goods, fresh or chilled - - 21
308 All goods [other than fresh or chilled] other than those 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 I] - - 22
308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled - - 24
303 All goods [other than fresh or chilled] other than those 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 I] - - 22
305 All goods [other than fresh or chilled] other than those 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 I] - - 22

 

Note: The aforementioned rates are updated up to the Government GST (Rate) Notification GST (Rate) notification no. 05/2020 dated 16th October 2020, to the best of our knowledge. The information related to HSN codes is obtained from the master codes circulated on the NIC's GST e-Invoice system. Although we make every possible effort to ensure the information provided is accurate, there may be changes as per government updates from time to time. Please visit the CBIC website for any clarifications regarding the "Effective Date" for every GST or Cess rates. Khatabook does not guarantee that the information provided on the website and the blog is correct, complete and up-to-date and will not be responsible for any incorrect information.

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Disclaimer :
The information, product and services provided on this website are provided on an “as is” and “as available” basis without any warranty or representation, express or implied. Khatabook Blogs are meant purely for educational discussion of financial products and services. Khatabook does not make a guarantee that the service will meet your requirements, or that it will be uninterrupted, timely and secure, and that errors, if any, will be corrected. The material and information contained herein is for general information purposes only. Consult a professional before relying on the information to make any legal, financial or business decisions. Use this information strictly at your own risk. Khatabook will not be liable for any false, inaccurate or incomplete information present on the website. Although every effort is made to ensure that the information contained in this website is updated, relevant and accurate, Khatabook makes no guarantees about the completeness, reliability, accuracy, suitability or availability with respect to the website or the information, product, services or related graphics contained on the website for any purpose. Khatabook will not be liable for the website being temporarily unavailable, due to any technical issues or otherwise, beyond its control and for any loss or damage suffered as a result of the use of or access to, or inability to use or access to this website whatsoever.