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 71 HSN codes under 0304
| HSN code | Description |
|---|---|
| 03041000 | Fresh or chilled |
| 03041100 | Fresh or chilled: - - swordfish (xiphia gladius) |
| 03041200 | Fresh or chilled: - - toothfish (dissostichus spp.) |
| 03041900 | Fresh or chilled: - - other |
| 03042010 | Frozen fillets hilsa |
| 03042020 | Frozen fillets shark |
| 03042030 | Frozen fillets seer |
| 03042040 | Frozen fillets tuna |
| 03042050 | Frozen fillets cuttlefish |
| 03042090 | Frozen fillets other |
| 03042100 | Frozen fillets: swordfish (xiphias gladius) |
| 03042200 | Frozen fillets: toothfish (dissostichus spp.) |
| 03042910 | Frozen fillets: - - other: - -- hilsa |
| 03042920 | Frozen fillets: - -other: - -- shark |
| 03042930 | Frozen fillets: - -other: - -- seer |
| 03042940 | Frozen fillets: - -other - -- tuna |
| 03042950 | Frozen fillets: - -other: - -- cuttlefish |
| 03042990 | Frozen fillets: - -other: - -- other |
| 03043100 | Tilapias(oreochromis spp.p |
| 03043200 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) |
| 03043300 | Nile perch (lates niloticus) |
| 03043900 | Other |
| 03044100 | Pacific salmon(oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),atlantic salmon (salmo salar) and danube salmon (hucho hucho) |
| 03044200 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) |
| 03044300 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), |
| 03044400 | Fish of the families bregmacerolidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae |
| 03044500 | Swordfish (xiphias gladius) |
| 03044600 | Toothfish (dissostichus spp.) |
| 03044910 | Hilsa |
| 03044920 | Shark |
| 03044930 | Seer |
| 03044940 | Tuna |
| 03044990 | Other |
| 03045100 | Tilapias (oreochromis spp) ,catfish (pangalasius spp.,silurus spp.,clarias spp., ictalurus spp.) carp(cyprinus carpio, carassius carassius, ctenpharyngodon idellus, hypophthalmichthys spp., cirrhinus, mylopharyngodon piceus) , eels(anguilla spp.),nile perch,(lates niloticus) and snakeheads(channa spp.) |
| 03045200 | Salmonidae |
| 03045300 | Fish of the families bregmacerolidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae |
| 03045400 | Swordfish (xiphias gladius) |
| 03045500 | Toothfish (dissostichus spp.) |
| 03045910 | Hilsa |
| 03045920 | Shark |
| 03045930 | Seer |
| 03045940 | Tuna |
| 03045990 | Other |
| 03046100 | Tilapias(oreochromia spp.) |
| 03046200 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) |
| 03046300 | Nile perch (lates niloticus) |
| 03046900 | Other |
| 03047100 | Cod (gadus morhua, gadus ogas, gadus macrocephalus) |
| 03047200 | Haddock (melanogrammus aeglefinus) |
| 03047300 | Coalfish (pollachius virens) |
| 03047400 | Hake (merluccius spp., urophycis spp.) |
| 03047500 | Alaska pollack(theragra chalcorramma) |
| 03047900 | Other |
| 03048100 | Pacific salmon(oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),atlantic salmon (salmo salar) and danube salmon (hucho hucho) |
| 03048200 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) |
| 03048300 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), |
| 03048400 | Swordfish (xiphias gladius) |
| 03048500 | Toothfish (dissostichus spp.) |
| 03048600 | Herrings (clupea harengus, clupea pallasii) |
| 03048700 | Tunas (of the genus thunnus), skipjack orstripe-bellied bonito [euthynnus (katsuwonus)pelamis], |
| 03048910 | Hilsa |
| 03048920 | Shark |
| 03048930 | Seer |
| 03048990 | Other |
| 03049000 | Other |
| 03049100 | Other: - -swordfish (xiphias gladius) |
| 03049200 | Other: - -toothfish (dissostichus spp.) |
| 03049300 | Tilapias (oreochromis spp) ,catfish (pangalasius spp.,silurus spp.,clarias spp., ictalurus spp.) carp(cyprinus carpio, carassius carassius, ctenpharyngodon idellus, hypophthalmichthys spp., cirrhinus, mylopharyngodon piceus) , eels(anguilla spp.),nile perch,(lates niloticus) and snakeheads(channa spp.) |
| 03049400 | Alaska pollack(theragra chalcorramma) |
| 03049500 | Fish of the families bregmacerolidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae , other than alaska pollack(theragra chalcorramma) |
| 03049900 | Other: - - other |
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