Fish New GST Rate: Fresh, Frozen, and Processed
- Live, fresh and chilled fish are generally exempt from GST.
- Frozen fish and fish fillets are generally taxed at 5% when pre-packaged and labelled; otherwise they are Nil-rated.
- Prepared or preserved fish products under HSN 1604 generally attract 5% GST.
- The applicable HSN code and packaging status should be checked to determine the correct GST rate.
- Input Tax Credit can be claimed on eligible inputs and services used for taxable fish supplies, subject to GST rules.
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 | Nil | Fresh or chilled fish is Nil-rated |
| Live fish | Nil | No GST |
| Dried fish | Nil | If not pre-packaged and labelled |
Product Type
GST Rate
Remarks
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GST Rate
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New GST on Frozen Fish
| Product Type | HSN Code | GST Rate |
|---|---|---|
| Frozen fish, not pre-packaged and labelled | 0303 | Nil |
| Frozen fish, pre-packaged and labelled | 0303 | 5% |
| Frozen fish fillets or other fish meat, pre-packaged and labelled | 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
| 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.
