Fish New GST Rate: Fresh, Frozen, and Processed
Fish is an essential part of the Indian diet—affordable, nutritious, and widely consumed across the country. But how does GST apply to fish and seafood products? Whether you’re buying from a local fish market or importing frozen fillets, knowing the fish gst rate in India helps both sellers and buyers stay tax compliant.
Book A Demo
file_download
40K+ Monthly Downloads
group
Trusted by 4 Lakh+ Businesses
smartphone
Free Mobile App
star
4.6 Rated on Google
Is GST Applicable on Fish?
The answer depends on how the fish is sold:
- Fresh and raw fish are largely exempt from GST
- Frozen and processed fish attract GST based on preparation, packaging, and branding
- Fish sold as part of ready-to-eat meals or in tins is taxed like any other packaged food item
GST on Fresh Fish
| Product Type | GST Rate | Remarks |
|---|---|---|
| Fresh, raw fish | Exempt | No GST if unprocessed and unpackaged |
| Live fish | Exempt | No GST |
| Dried fish (unbranded) | Exempt | If sold loose or without branding |
Product Type
Fresh, raw fish
GST Rate
Exempt
Remarks
No GST if unprocessed and unpackaged
Product Type
Live fish
GST Rate
Exempt
Remarks
No GST
Product Type
Dried fish (unbranded)
GST Rate
Exempt
Remarks
If sold loose or without branding
New GST on Frozen Fish
| Product Type | HSN Code | GST Rate |
|---|---|---|
| Frozen fish (not branded) | 0303 | 5% |
| Frozen fish (branded/packaged) | 0304 | 5% |
| Frozen fillets or chunks | 0304 | 5% |
Product Type
Frozen fish (not branded)
HSN Code
0303
GST Rate
5%
Product Type
Frozen fish (branded/packaged)
HSN Code
0304
GST Rate
5%
Product Type
Frozen fillets or chunks
HSN Code
0304
GST Rate
5%
New GST on Processed Fish Products
| Product Type | HSN Code | GST Rate |
|---|---|---|
| Canned or tinned fish (sardines, tuna) | 1604 | 5% |
| Fish pickles or ready-to-eat packs | 1604 | 5% |
| Fish fingers, nuggets (ready to fry) | 1604 | 5% |
Product Type
Canned or tinned fish (sardines, tuna)
HSN Code
1604
GST Rate
5%
Product Type
Fish pickles or ready-to-eat packs
HSN Code
1604
GST Rate
5%
Product Type
Fish fingers, nuggets (ready to fry)
HSN Code
1604
GST Rate
5%
GST for Fish Exporters and Businesses
- Charge GST on taxable products (frozen/processed)
- Use correct HSN Code for each fish product
- Claim Input Tax Credit (ITC) on cold storage, packaging, and transport
- File GSTR-1 and GSTR-3B regularly
Old Impact of GST on Fish Market and Traders
(Old GST Rates – Applicable Until 21st September)
| Before GST | After GST |
|---|---|
| State VAT ranged between 0%–5% | Uniform tax rate based on product type |
| No input credit on transportation | Full Input Tax Credit on logistics |
| Tax confusion on frozen fish | Clarity with defined GST slabs |
Understanding the fish gst rate helps consumers avoid overpaying and allows sellers to remain compliant. Whether you run a seafood export business or a local fish stall, applying the right GST slab ensures accuracy and transparency.
Get a Free Trial – Best Accounting Software For Small Business
Before GST
State VAT ranged between 0%–5%
After GST
Uniform tax rate based on product type
Before GST
No input credit on transportation
After GST
Full Input Tax Credit on logistics
Before GST
Tax confusion on frozen fish
After GST
Clarity with defined GST slabs
