03 HSN Code: Fish, Molluscs and Aquatic Invertebrates
HSN Chapter 03 represents Fish, Molluscs and Aquatic Invertebrates under GST classification. This code helps businesses identify Fish, Molluscs and Aquatic Invertebrates correctly for billing, taxation, and trade purposes. With HSN Chapter 03, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fish, Molluscs and Aquatic Invertebrates.
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Sub Chapters under HSN Chapter 03
Following Sub Chapters fall under HSN Chapter 03:
| Sub Chapter | New GST Rate | Old GST Rate | Description |
|---|---|---|---|
| 0% | 0% | Live fish | |
| 0% | 0% | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | |
| 5% | 5% | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 | |
| 5% | 5% | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen | |
| 5% | 5% | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets, of fish fit for human consumption | |
| 5% | 5% | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption | |
| 5% | 5% | Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; smoked molluscs,whether in shell ornot,whetheror not cooked before or duringthe smoking process; flours, meals andpellets of molluscs, fit for human consumption | |
| 5% | 5% | Aquatic invertebrates other than crustaceans and molluscs, live,fresh, chilled, dried, salted or inbrine; smoked aquatic invertebrates other than crustaceans andmolluscs, whether or not cooked before or during the smoking process;flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption | |
| 5% | 5% | Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption |
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
Fish, frozen, excluding fish fillets and other fish meat of heading 0304
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets, of fish fit for human consumption
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; smoked molluscs,whether in shell ornot,whetheror not cooked before or duringthe smoking process; flours, meals andpellets of molluscs, fit for human consumption
Aquatic invertebrates other than crustaceans and molluscs, live,fresh, chilled, dried, salted or inbrine; smoked aquatic invertebrates other than crustaceans andmolluscs, whether or not cooked before or during the smoking process;flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption
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Case Laws Related to Chapter 03
| Order Number | Description |
|---|---|
| M/S Abad Fisheries Pvt. Ltd (AAR (Authority For Advance Ruling), Kerala) | |
| Rajiv Gandhi Centre For Aquaculture (AAR (Authority For Advance Ruling), Tamil Nadu) | |
| Pragathi Enterprises (AAR (Authority For Advance Ruling), Andhra Pradesh) | |
| Rajiv Gandhi Centre For Aquaculture (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) |
M/S Abad Fisheries Pvt. Ltd (AAR (Authority For Advance Ruling), Kerala)
Rajiv Gandhi Centre For Aquaculture (AAR (Authority For Advance Ruling), Tamil Nadu)
Pragathi Enterprises (AAR (Authority For Advance Ruling), Andhra Pradesh)
Rajiv Gandhi Centre For Aquaculture (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
Important Disclaimer
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.