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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Jagdish Prasad is a Chartered Accountant with over 5 years of experience. He helps people and businesses with GST, income tax, and HSN codes. Jagdish makes sure his clients follow all tax rules and save money the right way. He also enjoys writing simple articles to help others understand taxes and stay updated with the latest rules.
Frequently Asked Questions (FAQs)
- What is the gst on fish in India?
- Fresh fish = 0% (exempt)
- Frozen fish = 5% or 12% depending on branding
- Processed fish = 12%–18%
- Is there gst on fresh fish bought from a local market?No. The gst on fresh fish is exempt, as long as it’s sold raw and unpackaged.
- What is the gst rate on frozen fish fillets?If branded and packaged, it’s 12%. Unbranded versions may attract only 5%.
- Are fish pickles and ready-to-eat items taxable?Yes. They attract 12%–18% GST, depending on ingredients and packaging.
- Can seafood businesses claim Input Tax Credit on transport and packaging?Yes, registered seafood traders and suppliers can claim ITC on applicable inputs if dealing in taxable supplies.
