HSN CODE

Fish Frozen – GST Rates & HSN Code 303

04 Oct, 2023

Origin Chapter: Chapter 3

Navigate GST rates & HSN Code 303 for frozen fish. Stay informed with current tax specifics to optimize your seafood trade.

HSN Code	Description	Rate (%)	CESS (%)	Effective Date	Rate Revision
303	Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304 – Salmonidae, Excluding Livers And Roes :	5	0	15/11/2017	5%
303	Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304 – Salmonidae, Excluding Livers And Roes :	0		01/07/2017	0
3031100	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchusketa, Oncorhynchus Tschawytscha,Oncorhynchus Kisutch, Oncorhynchusmasou And Oncorhynchus Rhodurus),Excluding Liv	5	0	15/11/2017	5%
3031200	Other Pacific Nsalmon(Oncorhynchus Gorbuscha, Oncorhynchusketa, Oncorhynchus Tschawytscha,Oncorhynchus Kisutch, Oncorhynchusmasou And Oncorhynchus Rhodurus),	5	0	15/11/2017	5%
3031300	Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho)	5	0	15/11/2017	5%
3031400	Trout (Salmo Trutta, Oncorhynchus Mykiss, Oncorhynchus Clarki,Oncorhynchus Aguabonita,Oncorhynchus Gilae, Oncorhynchus Apache Andoncorhynchus Chrysogaster)	5	0	15/11/2017	5%
3031900	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304? Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchusketa, Oncorhynchus Tschawytscha,Oncorhynchus Kisutch, Oncorhynchusmasou And Oncorhynchus Rhodurus),Excluding Li	5	0	15/11/2017	5%
3032100	Fish,Frozen,Excludingfishfilletsandotherfishmeatofheading0304Othersalmonidae,Excludingliversandroestrout(Salmotrutta,Oncorhynchusmykiss,Oncorhynchusclarki,Oncorhynchusaguabonita,Oncorhynchusgilae,Oncorhynchusapacheandoncorhynchuschrysogaster)	5	0	15/11/2017	5%
3032200	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Salmonidae, Excluding Livers And Roes Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho)	5	0	15/11/2017	5%
3032300	Tilapias(Preochromia Spp.)	5	0	15/11/2017	5%
3032400	Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.)	5	0	15/11/2017	5%
3032500	Carp(Cyprinus Carpio, Carassius Carassius, Clenpharyngadon Idellus, Hypophthalmicthys Spp. Cirrhinus Spp.	5	0	15/11/2017	5%
3032600	Eels (Anguilla Spp.)	5	0	15/11/2017	5%
3032900	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Salmonidae, Excluding Livers And Roes Other	5	0	15/11/2017	5%
3033100	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), Excluding Livers And Roes : Halibut (Reinhardtius Hippoglossoides, Hippoglossus Hippoglossu	5	0	15/11/2017	5%
3033200	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), Excluding Livers And Roes : Plaice (Pleuronectes Platessa)	5	0	15/11/2017	5%
3033300	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), Excluding Livers And Roes : Sole (Solea Spp.)	5	0	15/11/2017	5%
3033900	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), Excluding Livers And Roes : Other	5	0	15/11/2017	5%
3034100	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Flat Fish Albacore Or Longfinned Tunas (Thunnus Alalunga)	5	0	15/11/2017	5%
3034200	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Yellowfin Tunas (Thunnus Albacares)	5	0	15/11/2017	5%
3034300	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Skipjack Or Stripe-Bellied Bonito	5	0	15/11/2017	5%
3034400	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Bigeye Tunas (Thunnus Obesus)	5	0	15/11/2017	5%
3034500	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Bluefin Tunas (Thunnus Thynnus)	5	0	15/11/2017	5%
3034600	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Southern Bluefin Tunas (Thunnus Maccoyii)	5	0	15/11/2017	5%
3034900	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Other	5	0	15/11/2017	5%
3035000	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Herrings (Clupea Harengus, Clupea Pallasii), Excluding Livers And Roes	5	0	15/11/2017	5%
3035100	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: –Herrings (Clupea Harengus, Clupea Pallasii)	5	0	15/11/2017	5%
3035200	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: — Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus)	5	0	15/11/2017	5%
3035300	Sardines (Sardina Pilchardus, Sardinops Spp.), Sardinella (Sardinella Spp.) Brisling Or Sprats(Sprattus Sprattus)	5	0	15/11/2017	5%
3035400	Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus),	5	0	15/11/2017	5%
3035500	Ack And Orse Mackerel (Trachurus Spp.)	5	0	15/11/2017	5%
3035600	Cobia (Rachycentron Canadum)	5	0	15/11/2017	5%
3035700	Swordfish (Xiphias Gladius)	5	0	15/11/2017	5%
3036000	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus), Excluding Livers And Roes	5	0	15/11/2017	5%
3036100	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 – Swordfish(Xiphia Gladius) And Toothfish (Dissostichus Spp.) Excluding Livers And Roes: — Swordfish(Xiphia Gladius)	5	0	15/11/2017	5%
3036200	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 – Swordfish(Xiphia Gladius) And Toothfish (Dissostichus Spp.) Excluding Livers And Roes: — Toothfish (Dissostichus Spp.)	5	0	15/11/2017	5%
3036300	Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus)	5	0	15/11/2017	5%
3036500	Coalfish (Pollachius Virens)	5	0	15/11/2017	5%
3036600	Hake (Merluccius Spp., Urophycis Spp.)	5	0	15/11/2017	5%
3036700	Alaska Pollack(Theragra Chalcorramma)	5	0	15/11/2017	5%
3036800	Blue Whitings (Micromeisitius Potassou, Micromeisitius Australis)	5	0	15/11/2017	5%
3036900	Other	5	0	15/11/2017	5%
3037100	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Sardines (Sardina Pilchardus, Sardinops Spp.), Sardinella (Sardinella Spp.), Brisling Or Sprats(Sprattus Sprattus)	5	0	15/11/2017	5%
3037200	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Haddock (Melanogrammus Aeglefinus)	5	0	15/11/2017	5%
3037300	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Coalfish (Pollachius Virens)	5	0	15/11/2017	5%
3037400	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus)	5	0	15/11/2017	5%
3037500	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Dogfish And Other Sharks	5	0	15/11/2017	5%
3037600	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Eels (Anguilla Spp.)	5	0	15/11/2017	5%
3037700	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Sea Bass (Dicentrarchus Labrax, Dicentrarchus Punctatus)	5	0	15/11/2017	5%
3037800	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Hake (Merluccius Spp., Urophycis Spp.)	5	0	15/11/2017	5%
3037910	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa	5	0	15/11/2017	5%
3037920	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Dara	5	0	15/11/2017	5%
3037930	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Ribbon Fish	5	0	15/11/2017	5%
3037940	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Seer	5	0	15/11/2017	5%
3037950	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Pomfret (White Or Silver Or Black)	5	0	15/11/2017	5%
3037960	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Ghole	5	0	15/11/2017	5%
3037970	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Threadfin	5	0	15/11/2017	5%
3037980	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Croacker, Grouper, Hounder	5	0	15/11/2017	5%
3037991	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Edible Fishmaws Of Wild Life	5	0	15/11/2017	5%
3037992	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Edible Shark Fins Of Wild Life	5	0	15/11/2017	5%
3037999	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Other	5	0	15/11/2017	5%
3038010	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Livers And Roes Egg Or Egg Yolk Of Fish Including Shrimps	5	0	15/11/2017	5%
3038090	Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Livers And Roes Other	5	0	15/11/2017	5%
3038110	Dogfish	5	0	15/11/2017	5%
3038190	Other Sharks	5	0	15/11/2017	5%
3038200	Rays And Skates (Rajidae)	5	0	15/11/2017	5%
3038300	Toothfish (Dissostichus Spp.)	5	0	15/11/2017	5%
3038400	Sea Bass (Dicentrarchus Spp.)	5	0	15/11/2017	5%
3038910	Hilsa	5	0	15/11/2017	5%
3038920	Dara	5	0	15/11/2017	5%
3038930	Ribbon Fish	5	0	15/11/2017	5%
3038940	Seer	5	0	15/11/2017	5%
3038950	Pomfret (White Or Silver Or Black)	5	0	15/11/2017	5%
3038960	Ghole	5	0	15/11/2017	5%
3038970	Thr3Adfin	5	0	15/11/2017	5%
3038980	Croackers Groupers, Flounders	5	0	15/11/2017	5%
3038991	Edible Fishmaws Of Wild Life	5	0	15/11/2017	5%
3038992	Edible Shark Fins Of Wild Life	5	0	15/11/2017	5%
3038999	Other	5	0	15/11/2017	5%
3039010	Egg Or Egg Yolk Of Fish	5	0	15/11/2017	5%
3039090	Other	5	0	15/11/2017	5%

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