04 Oct, 2023 
Origin Chapter: Chapter 3
Uncover GST rates & HSN Code 304 for fish fillets and meat. Ensure compliance with the latest tax guidelines for processed seafood items.
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|
| 304 | Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen – Fresh Or Chilled Fillets Of Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp.,Ictalurus Spp.),Carp (Cyprinus Carpio, Carassius Carassius, C | 5 | 0 | 15/11/2017 | 5% |
| 304 | Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen – Fresh Or Chilled Fillets Of Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp.,Ictalurus Spp.),Carp (Cyprinus Carpio, Carassius Carassius, C | 0 | 01/07/2017 | 0 | |
| 3041000 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Fresh Or Chilled | 5 | 0 | 15/11/2017 | 5% |
| 3041100 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen -Fresh Or Chilled: — Swordfish (Xiphia Gladius) | 5 | 0 | 15/11/2017 | 5% |
| 3041200 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Fresh Or Chilled: — Toothfish (Dissostichus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3041900 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen – Fresh Or Chilled: — Other | 5 | 0 | 15/11/2017 | 5% |
| 3042010 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Hilsa | 5 | 0 | 15/11/2017 | 5% |
| 3042020 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Shark | 5 | 0 | 15/11/2017 | 5% |
| 3042030 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Seer | 5 | 0 | 15/11/2017 | 5% |
| 3042040 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Tuna | 5 | 0 | 15/11/2017 | 5% |
| 3042050 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Cuttlefish | 5 | 0 | 15/11/2017 | 5% |
| 3042090 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Other | 5 | 0 | 15/11/2017 | 5% |
| 3042100 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius) | 5 | 0 | 15/11/2017 | 5% |
| 3042200 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Toothfish (Dissostichus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3042910 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets:– Other: — Hilsa | 5 | 0 | 15/11/2017 | 5% |
| 3042920 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: –Other: — Shark | 5 | 0 | 15/11/2017 | 5% |
| 3042930 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: –Other:— Seer | 5 | 0 | 15/11/2017 | 5% |
| 3042940 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: –Other — Tuna | 5 | 0 | 15/11/2017 | 5% |
| 3042950 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen – Frozen Fillets: –Other: — Cuttlefish | 5 | 0 | 15/11/2017 | 5% |
| 3042990 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: –Other: — Other | 5 | 0 | 15/11/2017 | 5% |
| 3043100 | Tilapias(Oreochromis Spp.P | 5 | 0 | 15/11/2017 | 5% |
| 3043200 | Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3043300 | Nile Perch (Lates Niloticus) | 5 | 0 | 15/11/2017 | 5% |
| 3043900 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3044100 | Pacific Salmon(Oncorhynchus Nerka, Oncorhynchus Gorbuscha, Oncorhynchusketa, Oncorhynchus Tschawytscha,Oncorhynchus Kisutch, Oncorhynchusmasou And Oncorhynchus Rhodurus),Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) | 5 | 0 | 15/11/2017 | 5% |
| 3044200 | Trout (Salmo Trutta, Oncorhynchus Mykiss, Oncorhynchus Clarki,Oncorhynchus Aguabonita,Oncorhynchus Gilae, Oncorhynchus Apache Andoncorhynchus Chrysogaster) | 5 | 0 | 15/11/2017 | 5% |
| 3044300 | Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), | 5 | 0 | 15/11/2017 | 5% |
| 3044400 | Fish Of The Families Bregmacerolidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae And Muraenolepididae | 5 | 0 | 15/11/2017 | 5% |
| 3044500 | Swordfish (Xiphias Gladius) | 5 | 0 | 15/11/2017 | 5% |
| 3044600 | Toothfish (Dissostichus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3044910 | Hilsa | 5 | 0 | 15/11/2017 | 5% |
| 3044920 | Shark | 5 | 0 | 15/11/2017 | 5% |
| 3044930 | Seer | 5 | 0 | 15/11/2017 | 5% |
| 3044940 | Tuna | 5 | 0 | 15/11/2017 | 5% |
| 3044990 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3045100 | 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 Per | 5 | 0 | 15/11/2017 | 5% |
| 3045200 | Salmonidae | 5 | 0 | 15/11/2017 | 5% |
| 3045300 | Fish Of The Families Bregmacerolidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae And Muraenolepididae | 5 | 0 | 15/11/2017 | 5% |
| 3045400 | Swordfish (Xiphias Gladius) | 5 | 0 | 15/11/2017 | 5% |
| 3045500 | Toothfish (Dissostichus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3045910 | Hilsa | 5 | 0 | 15/11/2017 | 5% |
| 3045920 | Shark | 5 | 0 | 15/11/2017 | 5% |
| 3045930 | Seer | 5 | 0 | 15/11/2017 | 5% |
| 3045940 | Tuna | 5 | 0 | 15/11/2017 | 5% |
| 3045990 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3046100 | Tilapias(Oreochromia Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3046200 | Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3046300 | Nile Perch (Lates Niloticus) | 5 | 0 | 15/11/2017 | 5% |
| 3046900 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3047100 | Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) | 5 | 0 | 15/11/2017 | 5% |
| 3047200 | Haddock (Melanogrammus Aeglefinus) | 5 | 0 | 15/11/2017 | 5% |
| 3047300 | Coalfish (Pollachius Virens) | 5 | 0 | 15/11/2017 | 5% |
| 3047400 | Hake (Merluccius Spp., Urophycis Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3047500 | Alaska Pollack(Theragra Chalcorramma) | 5 | 0 | 15/11/2017 | 5% |
| 3047900 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3048100 | Pacific Salmon(Oncorhynchus Nerka, Oncorhynchus Gorbuscha, Oncorhynchusketa, Oncorhynchus Tschawytscha,Oncorhynchus Kisutch, Oncorhynchusmasou And Oncorhynchus Rhodurus),Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) | 5 | 0 | 15/11/2017 | 5% |
| 3048200 | Trout (Salmo Trutta, Oncorhynchus Mykiss, Oncorhynchus Clarki,Oncorhynchus Aguabonita,Oncorhynchus Gilae, Oncorhynchus Apache Andoncorhynchus Chrysogaster) | 5 | 0 | 15/11/2017 | 5% |
| 3048300 | Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), | 5 | 0 | 15/11/2017 | 5% |
| 3048400 | Swordfish (Xiphias Gladius) | 5 | 0 | 15/11/2017 | 5% |
| 3048500 | Toothfish (Dissostichus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3048600 | Herrings (Clupea Harengus, Clupea Pallasii) | 5 | 0 | 15/11/2017 | 5% |
| 3048700 | Tunas (Of The Genus Thunnus), Skipjack Orstripe-Bellied Bonito [Euthynnus (Katsuwonus)Pelamis], | 5 | 0 | 15/11/2017 | 5% |
| 3048910 | Hilsa | 5 | 0 | 15/11/2017 | 5% |
| 3048920 | Shark | 5 | 0 | 15/11/2017 | 5% |
| 3048930 | Seer | 5 | 0 | 15/11/2017 | 5% |
| 3048990 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3049000 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen-Other | 5 | 0 | 15/11/2017 | 5% |
| 3049100 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Other: –Swordfish (Xiphias Gladius) | 5 | 0 | 15/11/2017 | 5% |
| 3049200 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Other: –Toothfish (Dissostichus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3049300 | 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 Per | 5 | 0 | 15/11/2017 | 5% |
| 3049400 | Alaska Pollack(Theragra Chalcorramma) | 5 | 0 | 15/11/2017 | 5% |
| 3049500 | Fish Of The Families Bregmacerolidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae And Muraenolepididae , Other Than Alaska Pollack(Theragra Chalcorramma) | 5 | 0 | 15/11/2017 | 5% |
| 3049900 | Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Other : — Other | 5 | 0 | 15/11/2017 | 5% |
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