Rate at a Glance
Chapter 3
GST rate guide
Fresh or chilled fish is exempt. Frozen, dried or processed fish in pre-packaged and labelled form is generally taxed at 5%.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 59 HSN codes under 0302
| HSN code | Description |
|---|---|
| 03021100 | Salmonidae, excluding livers and roes: trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchusaguabonita, oncorhynchus gilae,oncorhynchus apache and oncorhynchuschrysogaster) |
| 03021300 | Salmonidae, excluding livers and roes: - -pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus) |
| 03021400 | Salmonidae, excluding livers and roes: - -atlantic salmon (salmo salar) and danube salmon (hucho hucho) |
| 03021900 | Salmonidae, excluding livers and roes: other |
| 03022100 | Flat fish (pleutronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossusstenolepis) |
| 03022200 | Flat fish (pleutronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: plaice (pleuronectes platessa) |
| 03022300 | Flat fish (pleutronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: sole (solea spp.) |
| 03022900 | Flat fish (pleutronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: other |
| 03023100 | Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: albacore or longfinned tunas |
| 03023200 | Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: yellowfin tunas (thunnus albacares) |
| 03023300 | Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: skipjack or stripe bellied bonito |
| 03023400 | Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: bigeye tunas (thunnus obesus) |
| 03023500 | Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: bluefin tunas (thunnus thynnus) |
| 03023600 | Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: southern bluefin tunas (thunnus maccoyii) |
| 03023900 | Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: other |
| 03024000 | Herrings (clupea harengus, clupea pallasii) excluding livers and roes |
| 03024100 | Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - herrings (clupea harengus, clupea pallasii) |
| 03024200 | Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - anchoviesb(engraulis spp.) |
| 03024300 | Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) |
| 03024400 | Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - mackerel (scomber scombrus, scomber australasicus, scomber japonicus) |
| 03024500 | Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - jack and orse mackerel (trachurus spp.) |
| 03024600 | Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and horse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - cobia (rachycentron canadum) |
| 03024700 | Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - swordfish (xiphias gladius) |
| 03025000 | Cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes |
| 03025100 | Cod (gadus morhua, gadus ogas, gadus macrocephalus) |
| 03025200 | Haddock (melanogrammus aeglefinus) |
| 03025300 | Coalfish (pollachius virens) |
| 03025400 | Hake (merluccius spp., urophycis spp.) |
| 03025500 | Alaska pollack(theragra chalcorramma) |
| 03025600 | Blue whitings (micromeisitius potassou, micromeisitius australis) |
| 03025900 | Other |
| 03026100 | Other fish, excluding livers and roes: sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) |
| 03026200 | Other fish, excluding livers and roes haddock (melanogrammus aeglefinus) |
| 03026300 | Other fish, excluding livers and roes coalfish (pollachius virens) |
| 03026400 | Other fish, excluding livers and roes mackerel (scomber scombrus, scomber australasicus, scomber japonicus) |
| 03026500 | Other fish, excluding livers and roes dogfish and other sharks |
| 03026600 | Other fish, excluding livers and roes: - - eels (anguilla spp.) |
| 03026700 | Other fish, excluding livers and roes: - - swordfish (xiphias gladius) |
| 03026800 | Other fish, excluding livers and roes: - - toothfish (dissostichus spp.) |
| 03026910 | Other fish, excluding livers and roes other: hilsa |
| 03026920 | Other fish, excluding livers and roes other dara |
| 03026930 | Other fish, excluding livers and roes other pomfret |
| 03026990 | Other fish, excluding livers and roes other other |
| 03027000 | Livers and roes |
| 03027100 | Tilapias (oreochromis spp.p |
| 03027200 | Catfish (pangalasius spp.,silurus spp.,clarias spp., ictalurus spp.) |
| 03027300 | Carp(cyprinus carpio, carassius carassius, clenpharyngadon idellus, hypotaspp., mylopharyngodon piceus)lmichthys spp., cirrhinus |
| 03027400 | Eels (anguilla spp.) |
| 03027900 | Other |
| 03028100 | Dogfish and other sharks |
| 03028200 | Rays and skates (rajidae) |
| 03028300 | Toothfish (dissostichus spp.) |
| 03028400 | Sea bass (dicentrarchus spp.) |
| 03028500 | Seabream(sparidae) |
| 03028910 | Hilsa |
| 03028920 | Dara |
| 03028930 | Pomfret |
| 03028990 | Other |
| 03029000 | Livers and roes |
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