Fish Dried Salted Brine Smoked – GST Rates & HSN Code 305

Name: Enterslice
Rating: 4.8 (21789 reviews)

Narendra Kumar

04 Oct, 2023

Origin Chapter: Chapter 3

Review GST rates & HSN Code 305 for dried, salted, brined, and smoked fish. Equip your seafood business with the latest tax insights.

HSN Code	Description	Rate (%)	CESS (%)	Effective Date	Rate Revision
305	Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process; Flours, Meals And Pellets, Of Fish Fit For Human Consumption	5	0	15/11/2017	5%
305	Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process; Flours, Meals And Pellets, Of Fish Fit For Human Consumption	0		01/07/2017	0
3051000	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	5	0	15/11/2017	5%
3052000	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	5	0	15/11/2017	5%
3053000	Fish Fillets, Dried, Salted Or In Brine, But Not Smoked	5	0	15/11/2017	5%
3053100	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%
3053200	Fish Of The Families Bregmacerolidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae And Muraenolepididae	5	0	15/11/2017	5%
3053900	Other	5	0	15/11/2017	5%
3054100	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,	5	0	15/11/2017	5%
3054200	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 )	5	0	15/11/2017	5%
3054300	Trout (Salmo Trutta, Oncorhynchus Mykiss, Oncorhynchus Clarki,Oncorhynchus Aguabonita,Oncorhynchus Gilae, Oncorhynchus Apache Andoncorhynchus Chrysogaster)	5	0	15/11/2017	5%
3054400	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%
3054900	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	5	0	15/11/2017	5%
3055100	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 Macr	5	0	15/11/2017	5%
3055910	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	5	0	15/11/2017	5%
3055920	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	5	0	15/11/2017	5%
3055930	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	5	0	15/11/2017	5%
3055990	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	5	0	15/11/2017	5%
3056100	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 P	5	0	15/11/2017	5%
3056200	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, Gadu	5	0	15/11/2017	5%
3056300	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. )	5	0	15/11/2017	5%
3056400	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%
3056910	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	5	0	15/11/2017	5%
3056920	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	5	0	15/11/2017	5%
3056930	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	5	0	15/11/2017	5%
3056990	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	5	0	15/11/2017	5%
3057100	Shark Fins	5	0	15/11/2017	5%
3057200	Fish Heads,Tails And Maws	5	0	15/11/2017	5%
3057900	Other	5	0	15/11/2017	5%