---
title: "HSN Code for Nile Perch (Lates Niloticus) | HSN 03046300 GST Rate"
description: "Find HSN and GST Rates for 03046300 related to Nile Perch (Lates Niloticus) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03046300/"
---

# HSN Code 03046300: Nile Perch (Lates Niloticus)

- [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 0304: Fresh or dried fruits](https://busy.in/hsn/sub-chapter-0304/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) :Nile Perch (Lates niloticus) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) :Nile Perch (Lates niloticus) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3046300 ?

It includes Nile Perch (Lates Niloticus)

### How much GST applies to Nile Perch (Lates Niloticus)?

Under HSN 03046300, Nile Perch (Lates Niloticus) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Any import/export nuance for Nile Perch (Lates Niloticus)?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### Does ‘pre‑packaged & labelled’ change GST on Nile Perch (Lates Niloticus)?

Yes. When Nile Perch (Lates Niloticus) 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.

### How to bill mixed items when Nile Perch (Lates Niloticus) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Nile Perch (Lates Niloticus) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Is ITC allowed for costs used to trade Nile Perch (Lates Niloticus)?

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.