GST Rates & HSN Codes for Fish Meat & Fillets–Chapter 3

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GST Rates & HSN Codes for Fish Meat & Fillets–Chapter 3

GST Rates & HSN Codes for Fish Meat

GST Rates & HSN Codes for Fish Meat & Fillets as mentioned in Chapter 3, GST Rates & HSN Codes for Aquatic Animals, Fish Fillets & Other Fish Meat. Hello, as per the GST E-Book by GST Council which Contains the GST Rates on various goods with HSN Code, here we have provided Chapter Wise GST Rates for Easy information. In this article, we provide Chapter 3 GST Rates for Fish Meat & Fillets etc Items.
GST Rates & HSN Codes for Fish Meat


HSN Code Description Rate (%)
0301 Live fish. NIL
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 NIL
0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 ( inserted w.e.f 14/11/2017: and put up in a 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
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
0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled. NIL
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
0305 Fish dried (not put up in unit container bearing a brand name) NIL
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
0306 Crustaceans, whether in the shell or not, live, fresh or chilled; crustaceans, in the shell, cooked by steaming or by boiling in water live, fresh or chilled. NIL
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
0307 Molluscs, whether in the shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and mollusks, live, fresh or chilled. NIL
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 an actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]
5
0308 Aquatic invertebrates other than crustaceans and mollusks, live, fresh or chilled. NIL
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

GST Rates & HSN Codes for Fish Meat



Disclaimer: Rates given below are updated as per 31st GST council meeting held on 22nd December 2018 to the best of our information. Above information is published only for general information and education purpose, not to use for any legal purpose.kindly read respective notification issued by the government.
We don’t take any responsibility for applicable rates and information.

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