Fish Fillets Meat – GST Rates & HSN Code 304

Name: Enterslice
Rating: 4.8 (21789 reviews)

Narendra Kumar

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%