---
title: "HSN Code for Halibut Fish | HSN 03022100 GST Rate"
description: "Find HSN and GST Rates for 03022100 related to Halibut Fish with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03022100/"
---

# HSN Code 03022100: Halibut Fish

- [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/)
- [Chapter 03: Fish, Molluscs and Aquatic Invertebrates](https://busy.in/hsn/chapter-03/)
- [Sub-chapter 0302: Fish fillets & meat](https://busy.in/hsn/sub-chapter-0302/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes : Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3022100 ?

It includes Halibut Fish

### Is ITC allowed for costs used to trade Halibut Fish?

If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How to bill mixed items when Halibut Fish is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Halibut Fish and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### How much GST applies to Halibut Fish?

Under HSN 03022100, Halibut Fish attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Are e‑way bill and e‑invoice required for Halibut Fish?

e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Does ‘pre‑packaged & labelled’ change GST on Halibut Fish?

Yes. When Halibut Fish is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil.