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. Legaltree 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.