Guide to HSN Chapter 03

HSN

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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