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    Sub Chapters under HSN Chapter 03

    The following Sub Chapters fall under HSN Chapter 03:

    Sub Chapter
    Description
    Sub Chapter
    0301
    Description
    Live fish
    Sub Chapter
    0302
    Description
    Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
    Sub Chapter
    0303
    Description
    Fish, frozen, excluding fish fillets and other fish meat of heading 0304
    Sub Chapter
    0304
    Description
    Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
    Sub Chapter
    0305
    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
    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
    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
    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
    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
    AAAR/05/2019(AR)
    Description
    RAJIV GANDHI CENTRE FOR AQUACULTURE (Appellate Authority for Advance Ruling, Tamilnadu)
    Order Number
    KER/44/2019
    Description
    M/S ABAD FISHERIES PVT. LTD (Authority for Advance Ruling, Kerala)
    Order Number
    TN/09/AAR/2019
    Description
    RAJIV GANDHI CENTRE FOR AQUACULTURE (Authority for Advance Ruling, Tamilnadu)
    Order Number
    AAR/AP/17(GST)/2018
    Description
    PRAGATHI ENTERPRISES (Authority for Advance Ruling, Andhra Pradesh)

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