Fish New GST Rate: Fresh, Frozen, and Processed
- Fresh, raw, and live fish are GST exempt if unprocessed and unpackaged.
- Frozen fish, whether branded or not, and frozen fillets are taxed at a 5% GST rate.
- Processed fish products like canned fish, pickles, and fish fingers also have a 5% GST rate.
- Businesses must use the correct HSN code and can claim Input Tax Credit on logistics.
- GST provides a uniform tax rate, replacing the varied state VAT and offering clarity on tax for frozen fish.
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.
Experience the power of Expert Accounting
Join our guided walkthrough to see how BUSY can transform your business operations.
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
GST Rate
Remarks
Product Type
GST Rate
Remarks
Product Type
GST Rate
Remarks
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
HSN Code
GST Rate
Product Type
HSN Code
GST Rate
Product Type
HSN Code
GST Rate
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
HSN Code
GST Rate
Product Type
HSN Code
GST Rate
Product Type
HSN Code
GST Rate
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 |
Before GST
After GST
Before GST
After GST
Before GST
After GST
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
