What products are classified under HSN 0301
It includes Live fish
HSN Sub Chapter 0301 represents Live fish under GST classification. This code helps businesses identify Live fish correctly for billing, taxation, and trade. With HSN Sub Chapter 0301, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Live fish.
GST Rate for Live fish under HSN Code 0301. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 03 | 0301 | Live fish | 0% | 0% |
Following Tariff HSN code falls under Live fish:
| Tariff HSN | Description |
|---|---|
| Ornamental Fish : Fresh Water | |
| Ornamental Fish : Other | |
| Other Live Fish:Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae,chrysogaster ) | |
| Other Live Fish:Eels (Anguilla spp.) | |
| Other Live Fish:Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthy spp., Cirrhinus spp., Mylopharyngodon piceus) | |
| Other Live Fish:Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | |
| Other Live Fish:Southern bluefin tunas (Thunnus maccoyii) | |
| Other Live Fish : Other |
Ornamental Fish : Fresh Water
Ornamental Fish : Other
Other Live Fish:Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae,chrysogaster )
Other Live Fish:Eels (Anguilla spp.)
Other Live Fish:Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthy spp., Cirrhinus spp., Mylopharyngodon piceus)
Other Live Fish:Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)
Other Live Fish:Southern bluefin tunas (Thunnus maccoyii)
Other Live Fish : Other
| Order Number | Description |
|---|---|
| Rajiv Gandhi Centre For Aquaculture (AAR (Authority For Advance Ruling), Tamil Nadu) |
Rajiv Gandhi Centre For Aquaculture (AAR (Authority For Advance Ruling), Tamil Nadu)
It includes Live fish
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
Use a delivery challan for sending Live fish to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.