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 27 HSN codes under 0305
| HSN code | Description |
|---|---|
| 03051000 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumptionflours, meals and pellets, of fish fit for human consumption |
| 03052000 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption livers and roes of fish, dried, smoked, salted or in brine |
| 03053000 | Fish fillets, dried, salted or in brine, but not smoked |
| 03053100 | 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.) |
| 03053200 | Fish of the families bregmacerolidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae |
| 03053900 | Other |
| 03054100 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption smoked fish, including fillets: pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),atlantic salmon (salmo salar)and danube salmon (hucho hucho) |
| 03054200 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption smoked fish, including fillets: herrings (clupea harengus, clupea pallasii ) |
| 03054300 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) |
| 03054400 | 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.) |
| 03054900 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption smoked fish, including fillets: other |
| 03055100 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption dried fish, whether or not salted but notsmoked: cod (gadus morhua, gadus ogac, gadus macrocephalus) |
| 03055910 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption dried fish, whether or not salted but notsmoked: other: mumbai duck |
| 03055920 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption dried fish, whether or not salted but notsmoked: other: seer without head |
| 03055930 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption dried fish, whether or not salted but notsmoked: other: sprats |
| 03055990 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption dried fish, whether or not salted but notsmoked: other: other |
| 03056100 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption fish, salted but not dried or smoked andfish in brine: herrings (clupea harengus, clupea pallasii ) |
| 03056200 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption fish, salted but not dried or smoked andfish in brine: cod (gadus morhua, gadus ogac, gadus macrocephalus) |
| 03056300 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption fish, salted but not dried or smoked andfish in brine: anchovies (engraulis spp. ) |
| 03056400 | 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.) |
| 03056910 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption other: mumbai duck |
| 03056920 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption other: seer without head |
| 03056930 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption other: sprats |
| 03056990 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption other: other |
| 03057100 | Shark fins |
| 03057200 | Fish heads,tails and maws |
| 03057900 | Other |
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