Fish 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.

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    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

    GST on Frozen Fish

    Product Type HSN Code GST Rate
    Frozen fish (not branded) 0303 5%
    Frozen fish (branded/packaged) 0304 12%
    Frozen fillets or chunks 0304 12%

    GST on Processed Fish Products

    Product Type HSN Code GST Rate
    Canned or tinned fish (sardines, tuna) 1604 12%
    Fish pickles or ready-to-eat packs 1604 12% or 18%
    Fish fingers, nuggets (ready to fry) 1604 18%

    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

    Impact of GST on Fish Market and Traders

    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.

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