GST Rates & HSN Codes on Aquatic Animals - Fish Fillets & Other Fish Meat
| HSN Code | Description | Rate (%) | Effective From | CESS (%) | Related Export / Import HSN Code |
|---|---|---|---|---|---|
| 0301 | Live fish. | NIL | 28/06/2017 | 03011100, 03011900, 03019100, 03019200, 03019300, 03019400, 03019500, 03019900 | |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | NIL | 28/06/2017 | 03021100, 03021300, 03021400, 03021900, 03022100, 03022200, 03022300, 03022400, 03022900, 03023100, 03023200, 03023300, 03023400, 03023500, 03023600, 03023900, 03024100, 03024200, 03024300, 03024400, 03024500, 03024600, 03024700, 03024900, 03025100, 03025200, 03025300, 03025400, 03025500, 03025600, 03025700, 03025900, 03027100, 03027200, 03027300, 03027400, 03027900, 03028100, 03028200, 03028300, 03028400, 03028500, 030289, 03028910, 03028920, 03028930, 03028990, 03029000, 030291, 03029110, 030292, 03029210, 030299, 03029910, 03029990 | |
| 0303 | Fish, 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] | NIL | 10/11/2017 | 03031100, 03031200, 03031300, 03031400, 03031900, 03032300, 03032400, 03032500, 03032600, 03032900, 03033100, 03033200, 03033300, 03033400, 03033900, 03034100, 03034200, 03034300, 03034400, 03034500, 03034600, 03034900, 03035100, 03035300, 03035400, 03035500, 03035600, 03035700, 03035900, 03036300, 03036400, 03036500, 03036600, 03036700, 03036800, 03036900, 030381, 03038110, 03038190, 03038200, 03038300, 03038400, 030389, 03038910, 03038920, 03038930, 03038940, 03038950, 03038960, 03038970, 03038980, 03038990, 03038991, 03039010, 03039090, 030391, 03039110, 03039190, 030392, 03039210, 030399, 03039910, 03039990 | |
| 0304 | Fish 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] | 5 | 28/06/2017 | 03043100, 03043200, 03043300, 03043900, 03044100, 03044200, 03044300, 03044400, 03044500, 03044600, 03044700, 03044800, 030449, 03044910, 03044920, 03044930, 03044940, 03044990, 03045100, 03045200, 03045300, 03045400, 03045500, 03045600, 03045700, 030459, 03045910, 03045920, 03045930, 03045940, 03045990, 03046100, 03046200, 03046300, 03046900, 03047100, 03047200, 03047300, 03047400, 03047500, 03047900, 03048100, 03048200, 03048300, 03048400, 03048500, 03048600, 03048700, 030488, 03048810, 03048820, 03048830, 030489, 03048910, 03048920, 03048930, 03048940, 03048990, 03049100, 03049200, 03049300, 03049400, 03049500, 03049600, 03049700, 03049900 | |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh or chilled. | NIL | 28/06/2017 | 03043100, 03043200, 03043300, 03043900, 03044100, 03044200, 03044300, 03044400, 03044500, 03044600, 03044700, 03044800, 030449, 03044910, 03044920, 03044930, 03044940, 03044990, 03045100, 03045200, 03045300, 03045400, 03045500, 03045600, 03045700, 030459, 03045910, 03045920, 03045930, 03045940, 03045990, 03046100, 03046200, 03046300, 03046900, 03047100, 03047200, 03047300, 03047400, 03047500, 03047900, 03048100, 03048200, 03048300, 03048400, 03048500, 03048600, 03048700, 030488, 03048810, 03048820, 03048830, 030489, 03048910, 03048920, 03048930, 03048940, 03048990, 03049100, 03049200, 03049300, 03049400, 03049500, 03049600, 03049700, 03049900 | |
| 0305 | 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 (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 | 5 | 28/06/2017 | 03051000, 03052000, 03053100, 03053200, 03053900, 03054100, 03054200, 03054300, 03054400, 03054900, 03055100, 03055910, 03055920, 03055930, 03055990, 03056100, 03056200, 03056300, 03056400, 03056910, 03056920, 03056930, 03056990, 03057100, 03057200, 03057900 | |
| 0305 | Fish dried (not put up in unit container bearing a brand name) | NIL | 14/11/2017 | 03051000, 03052000, 03053100, 03053200, 03053900, 03054100, 03054200, 03054300, 03054400, 03054900, 03055100, 03055910, 03055920, 03055930, 03055990, 03056100, 03056200, 03056300, 03056400, 03056910, 03056920, 03056930, 03056990, 03057100, 03057200, 03057900 | |
| 0306 | 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 (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] | 5 | 28/06/2017 | 03061100, 03061210, 03061290, 03061400, 03061500, 03061610, 03061690, 03061711, 03061719, 03061790, 03061900, 03062100, 03062200, 03062400, 03062500, 03062600, 03062710, 03062720, 03062900, 03063100, 03063200, 03063300, 03063400, 03063500, 03063600, 03063900, 03069100, 03069200, 03069300, 03069400, 03069500, 03069900 | |
| 0306 | 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. | NIL | 28/06/2017 | 03061100, 03061210, 03061290, 03061400, 03061500, 03061610, 03061690, 03061711, 03061719, 03061790, 03061900, 03062100, 03062200, 03062400, 03062500, 03062600, 03062710, 03062720, 03062900, 03063100, 03063200, 03063300, 03063400, 03063500, 03063600, 03063900, 03069100, 03069200, 03069300, 03069400, 03069500, 03069900 | |
| 0307 | 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 (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] | 5 | 28/06/2017 | 03071100, 03071900, 03072100, 03072900, 03073100, 03073910, 03073990, 03074110, 03074120, 030742, 03074210, 03074220, 030743, 03074310, 03074320, 03074330, 030749, 03074910, 03074920, 03074930, 03074940, 03074990, 03075100, 03075900, 03076000, 03077100, 03077900, 03078100, 03078200, 03078300, 03078400, 03078700, 03078800, 03078900, 03079100, 03079900, 03079910, 03079920, 03079990 | |
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. | NIL | 28/06/2017 | 03071100, 03071900, 03072100, 03072900, 03073100, 03073910, 03073990, 03074110, 03074120, 030742, 03074210, 03074220, 030743, 03074310, 03074320, 03074330, 030749, 03074910, 03074920, 03074930, 03074940, 03074990, 03075100, 03075900, 03076000, 03077100, 03077900, 03078100, 03078200, 03078300, 03078400, 03078700, 03078800, 03078900, 03079100, 03079900, 03079910, 03079920, 03079990 | |
| 0308 | 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 (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] | 5 | 28/06/2017 | 03081100, 03081900, 03082100, 03082900, 03083010, 03083020, 03089000 | |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. | NIL | 28/06/2017 | 03081100, 03081900, 03082100, 03082900, 03083010, 03083020, 03089000 | |
| 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%] | NIL | 28/06/2017 |
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