Fish New GST Rate: Fresh, Frozen, and Processed
- The fish GST rate depends on the type of fish, processing method, packaging and applicable HSN classification.
- Fresh, live and chilled fish are generally exempt from GST, while certain pre-packaged and labelled frozen fish products may attract 5% GST.
- Processed or preserved fish products, such as products covered under HSN 1604, may attract GST based on their classification.
- The correct fish HSN code and GST rate should be checked while preparing invoices and maintaining GST records.
- Fish businesses can claim eligible Input Tax Credit on taxable supplies, subject to applicable GST conditions.
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 From 22 Sep 2025 | Rate Before 22 Sep 2025 | Remarks |
|---|---|---|---|
| Fresh, raw fish | Nil | Nil | Fresh or chilled fish is Nil-rated |
| Live fish | Nil | Nil | No GST |
| Dried fish | Nil | Nil | If not pre-packaged and labelled |
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Note: GST treatment depends on the type of fish, processing, packaging and applicable HSN classification. Fresh and unprocessed fish generally remain exempt, while processed or pre-packaged fish products may attract GST based on their classification.
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GST on Frozen Fish: Old vs New
| Product Type | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Frozen fish, not pre-packaged and labelled | 0303 | Nil | Nil |
| Frozen fish, pre-packaged and labelled | 0303 | 5% | 5% |
| Frozen fish fillets or other fish meat, pre-packaged and labelled | 0304 | 5% | 5% |
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GST on Processed Fish Products: Old vs New
| Product Type | HSN Code | GST Rate From 22 Sep 2025 | Rate Before 22 Sep 2025 |
|---|---|---|---|
| Canned or tinned fish (sardines, tuna) | 1604 | 5% | 12% |
| Fish pickles or ready-to-eat packs | 1604 | 5% | 12% |
| Fish fingers, nuggets (ready to fry) | 1604 | 5% | 12% |
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Note: GST treatment depends on the product description, processing level, packaging status and applicable HSN classification. Fresh/unprocessed fish and processed fish products may have different GST treatment.
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
GST Impact on Fish Traders and Businesses
| Area | GST Impact |
|---|---|
| Fresh fish supply | Generally exempt from GST |
| Frozen and processed fish products | GST depends on packaging, processing and HSN classification |
| GST invoices | Businesses should mention the correct HSN code and applicable GST rate |
| Input Tax Credit | Available on eligible taxable supplies, subject to GST conditions |
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Understanding the fish GST rate and HSN classification helps seafood businesses prepare accurate invoices, maintain compliance and apply the correct tax treatment.
