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.
The answer depends on how the fish is sold:
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 | HSN Code | GST Rate |
---|---|---|
Frozen fish (not branded) | 0303 | 5% |
Frozen fish (branded/packaged) | 0304 | 12% |
Frozen fillets or chunks | 0304 | 12% |
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% |
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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