Chapter 03: Fish, Molluscs and Aquatic Invertebrates HSN Code

Book A Demo



Sub Chapters under Fish, Molluscs and Aquatic Invertebrates

The following Sub Chapters fall under HSN Chapter 03:

Sub Chapter
New GST Rate
Old GST Rate
Description
Sub Chapter
0301
New GST Rate
0%
Old GST Rate
0%
Description
Live fish
Sub Chapter
0302
New GST Rate
0%
Old GST Rate
0%
Description
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
Sub Chapter
0303
New GST Rate
5%
Old GST Rate
5%
Description
Fish, frozen, excluding fish fillets and other fish meat of heading 0304
Sub Chapter
0304
New GST Rate
5%
Old GST Rate
5%
Description
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
Sub Chapter
0305
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
0306
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
0307
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
0308
New GST Rate
5%
Old GST Rate
5%
Description
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
Sub Chapter
0309
New GST Rate
5%
Old GST Rate
5%
Description
Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption

Case Laws Related to Chapter 03

Order Number
Description
Order Number
KER/44/2019
Description
M/S Abad Fisheries Pvt. Ltd (AAR (Authority For Advance Ruling), Kerala)
Order Number
TN/09/AAR/2019
Description
Rajiv Gandhi Centre For Aquaculture (AAR (Authority For Advance Ruling), Tamil Nadu)
Order Number
AAR/AP/17(GST)/2018
Description
Pragathi Enterprises (AAR (Authority For Advance Ruling), Andhra Pradesh)
Order Number
AAAR/05/2019(AR)
Description
Rajiv Gandhi Centre For Aquaculture (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

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