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 79 HSN codes under 0303
| HSN code | Description |
|---|---|
| 03031100 | Pacific salmon (oncorhynchus nerka,oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),excluding livers and roes: sockeye salmon (red-salmon) (oncorhynchus nerka) |
| 03031200 | Other pacific nsalmon(oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus), |
| 03031300 | Atlantic salmon (salmo salar) and danube salmon (hucho hucho) |
| 03031400 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) |
| 03031900 | ? pacific salmon (oncorhynchus nerka,oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),excluding livers and roes: other |
| 03032100 | Other salmonidae, excluding livers and roes trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) |
| 03032200 | Other salmonidae, excluding livers and roes atlantic salmon (salmo salar) and danube salmon (hucho hucho) |
| 03032300 | Tilapias(preochromia spp.) |
| 03032400 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) |
| 03032500 | Carp(cyprinus carpio, carassius carassius, clenpharyngadon idellus, hypophthalmicthys spp. cirrhinus spp. |
| 03032600 | Eels (anguilla spp.) |
| 03032900 | Other salmonidae, excluding livers and roes other |
| 03033100 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossusstenolepis) |
| 03033200 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: plaice (pleuronectes platessa) |
| 03033300 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: sole (solea spp.) |
| 03033900 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: other |
| 03034100 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: flat fish albacore or longfinned tunas (thunnus alalunga) |
| 03034200 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: yellowfin tunas (thunnus albacares) |
| 03034300 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: skipjack or stripe-bellied bonito |
| 03034400 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: bigeye tunas (thunnus obesus) |
| 03034500 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: bluefin tunas (thunnus thynnus) |
| 03034600 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: southern bluefin tunas (thunnus maccoyii) |
| 03034900 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: other |
| 03035000 | Herrings (clupea harengus, clupea pallasii), excluding livers and roes |
| 03035100 | Herrings (clupea harengus, clupea pallasii) and cod (gadus morhua, gadus ogac, gadus macrocephalus) excluding livers and roes: - -herrings (clupea harengus, clupea pallasii) |
| 03035200 | Herrings (clupea harengus, clupea pallasii) and cod (gadus morhua, gadus ogac, gadus macrocephalus) excluding livers and roes: - - cod (gadus morhua, gadus ogac, gadus macrocephalus) |
| 03035300 | Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) |
| 03035400 | Mackerel (scomber scombrus, scomber australasicus, scomber japonicus), |
| 03035500 | Ack and orse mackerel (trachurus spp.) |
| 03035600 | Cobia (rachycentron canadum) |
| 03035700 | Swordfish (xiphias gladius) |
| 03036000 | Cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes |
| 03036100 | Swordfish(xiphia gladius) and toothfish (dissostichus spp.) excluding livers and roes: - - swordfish(xiphia gladius) |
| 03036200 | Swordfish(xiphia gladius) and toothfish (dissostichus spp.) excluding livers and roes: - - toothfish (dissostichus spp.) |
| 03036300 | Cod (gadus morhua, gadus ogas, gadus macrocephalus) |
| 03036500 | Coalfish (pollachius virens) |
| 03036600 | Hake (merluccius spp., urophycis spp.) |
| 03036700 | Alaska pollack(theragra chalcorramma) |
| 03036800 | Blue whitings (micromeisitius potassou, micromeisitius australis) |
| 03036900 | Other |
| 03037100 | Other fish, excluding livers and roes: sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats(sprattus sprattus) |
| 03037200 | Other fish, excluding livers and roes: haddock (melanogrammus aeglefinus) |
| 03037300 | Other fish, excluding livers and roes: coalfish (pollachius virens) |
| 03037400 | Other fish, excluding livers and roes: mackerel (scomber scombrus, scomber australasicus, scomber japonicus) |
| 03037500 | Other fish, excluding livers and roes: dogfish and other sharks |
| 03037600 | Other fish, excluding livers and roes: eels (anguilla spp.) |
| 03037700 | Other fish, excluding livers and roes: sea bass (dicentrarchus labrax, dicentrarchus punctatus) |
| 03037800 | Other fish, excluding livers and roes: hake (merluccius spp., urophycis spp.) |
| 03037910 | Other: hilsa |
| 03037920 | Other: dara |
| 03037930 | Other: ribbon fish |
| 03037940 | Other: seer |
| 03037950 | Other: pomfret (white or silver or black) |
| 03037960 | Other: ghole |
| 03037970 | Other: threadfin |
| 03037980 | Other: croacker, grouper, hounder |
| 03037991 | Other: edible fishmaws of wild life |
| 03037992 | Other: edible shark fins of wild life |
| 03037999 | Other: other |
| 03038010 | Livers and roes egg or egg yolk of fish including shrimps |
| 03038090 | Livers and roes other |
| 03038110 | Dogfish |
| 03038190 | Other sharks |
| 03038200 | Rays and skates (rajidae) |
| 03038300 | Toothfish (dissostichus spp.) |
| 03038400 | Sea bass (dicentrarchus spp.) |
| 03038910 | Hilsa |
| 03038920 | Dara |
| 03038930 | Ribbon fish |
| 03038940 | Seer |
| 03038950 | Pomfret (white or silver or black) |
| 03038960 | Ghole |
| 03038970 | Thr3adfin |
| 03038980 | Croackers groupers, flounders |
| 03038991 | Edible fishmaws of wild life |
| 03038992 | Edible shark fins of wild life |
| 03038999 | Other |
| 03039010 | Egg or egg yolk of fish |
| 03039090 | Other |
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