HSN Codes chevron_right Section 01 chevron_right Chapter 03 chevron_right Sub Chapter 0304

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0304 HSN Code: Fresh or dried fruits

HSN Sub Chapter 0304 represents Fresh or dried fruits under GST classification. This code helps businesses identify Fresh or dried fruits correctly for billing, taxation, and trade. With HSN Sub Chapter 0304, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh or dried fruits.

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New GST Rate for HSN Code 0304

GST Rate for Fresh or dried fruits under HSN Code 0304. 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 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen 5% 5%

Chapter: 03

Description: Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN Codes under HSN Sub Chapter 0304

Following Tariff HSN code falls under Fresh or dried fruits:

Tariff HSN Description
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen fresh or chilled
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen -fresh or chilled: — swordfish (xiphia gladius)
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- fresh or chilled: — toothfish (dissostichus spp.)
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen - fresh or chilled: — other
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets hilsa
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets shark
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets seer
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets tuna
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets cuttlefish
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets other
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: swordfish (xiphias gladius)
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: toothfish (dissostichus spp.)
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets:- other: — hilsa
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other: — shark
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other:— seer
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other — tuna
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen - frozen fillets: -other: — cuttlefish
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other: — other
Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Tilapias (oreochromis spp.)
Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) :Catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.)
Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Nile Perch (Lates niloticus)
Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Other
Fresh or chilled fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) , Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
Fresh or chilled fillets of other fish :Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
Fresh or chilled fillets of other fish : Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
Fresh or chilled fillets of other fish : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
Fresh or chilled fillets of other fish : Swordfish (Xiphias gladius)
Fresh or chilled fillets of other fish : Toothfish (Dissostichus spp.)
Fresh or chilled fillets of other fish : Dogfish and other sharks
Fresh or chilled fillets of other fish : Rays and skates (Rajidae)
Fresh or chilled fillets of other fish : Other: Hilsa
Shark
Fresh or chilled fillets of other fish : Other: Seer
Fresh or chilled fillets of other fish : Other: Tuna
Fresh or chilled fillets of other fish : Other: Other
Other, fresh or chilled : 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. )
Other, fresh or chilled : Salmonidae
Other, fresh or chilled : Fish of the families Bregmacerotidae, Euclichthyidae, kg. Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
Other, fresh or chilled : Swordfish (Xiphias gladius )
Other, fresh or chilled : Toothfish (Dissostichus spp.)
Other, fresh or chilled : Dogfish and other sharks
Other, fresh or chilled : Rays and skates (Rajidae)
Other, fresh or chilled : Other : Hilsa
Shark
Other, fresh or chilled : Other:- Seer
Other, fresh or chilled : Other:- Tuna
Other, fresh or chilled : Other:- Other
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.) : Tilapias ( Oreochromis spp .) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
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.) : Tilapias ( Oreochromis spp .)
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.) : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
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.) : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp.)
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]
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)
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.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
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.) : Other
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Haddock (Melanogrammus aeglefinus [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Haddock (Melanogrammus aeglefinus)
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Coalfish (Pollachius virens) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Coalfish (Pollachius virens)
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Hake (Merluccius spp., Urophycis spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Hake (Merluccius spp., Urophycis spp.)
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:- Alaska Pollack (Theragra chalcogramma) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:- Alaska Pollack (Theragra chalcogramma)
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Other[ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Other
Frozen fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) (Other than pre-packaged and labelled container)
Frozen fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
Frozen fillets of other fish : Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of other fish : Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
Frozen fillets of other fish : Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of other fish : Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)
Frozen fillets of other fish : Swordfish (Xiphias gladius) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of other fish : Swordfish (Xiphias gladius)
Frozen fillets of other fish : Toothfish (Dissostichus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of other fish : Toothfish (Dissostichus spp.)
Frozen fillets of other fish : Herrings (Clupea harengus, Clupea pallasii) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of other fish : Herrings (Clupea harengus, Clupea pallasii)
Frozen fillets of other fish : Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of other fish : Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)
Dogfish, other sharks Rays and skates (Rajidae): Dogfish [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Dogfish, other sharks Rays and skates (Rajidae): Dogfish
Dogfish, other sharks Rays and skates (Rajidae): other sharks [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Dogfish, other sharks Rays and skates (Rajidae): other sharks
Dogfish, other sharks Rays and skates (Rajidae): Rays and skates (Rajidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Dogfish, other sharks Rays and skates (Rajidae): Rays and skates (Rajidae)
Frozen fillets of other fish : Other : Hilsa [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of other fish : Other : Hilsa
Shark
Frozen fillets of other fish : Other : Seer [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of other fish : Other : Seer
Frozen fillets of other fish : Other : Tuna [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of other fish : Other : Tuna
Frozen fillets of other fish : Other : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen fillets of other fish : Other : Other
Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen-other
Other, frozen : Swordfish (Xiphias gladius) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other, frozen : Swordfish (Xiphias gladius)
Other, frozen: Toothfish (Dissostichus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other, frozen: Toothfish (Dissostichus spp.)
Other, frozen : 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. ) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other, frozen : 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. )
Other, frozen : Alaska Pollack ( Theragra chalcogramma ) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other, frozen : Alaska Pollack ( Theragra chalcogramma )
Other, frozen : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae ,Melanonidae , Merlucciidae, Moridae and Muraeno-lepididae, other than Alaska Pollack (Theragra chalcogramma )[ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other, frozen : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae ,Melanonidae , Merlucciidae, Moridae and Muraeno-lepididae, other than Alaska Pollack (Theragra chalcogramma )
Other, frozen : Dogfish and other sharks [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other, frozen : Dogfish and other sharks
Other, frozen : Rays and skates (Rajidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other, frozen : Rays and skates (Rajidae)
Other, frozen : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other, frozen : Other

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen fresh or chilled

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen -fresh or chilled: — swordfish (xiphia gladius)

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- fresh or chilled: — toothfish (dissostichus spp.)

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen - fresh or chilled: — other

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets hilsa

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets shark

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets seer

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets tuna

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets cuttlefish

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets other

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: swordfish (xiphias gladius)

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: toothfish (dissostichus spp.)

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets:- other: — hilsa

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other: — shark

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other:— seer

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other — tuna

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen - frozen fillets: -other: — cuttlefish

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other: — other

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Tilapias (oreochromis spp.)

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) :Catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.)

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Nile Perch (Lates niloticus)

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Other

Fresh or chilled fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) , Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Fresh or chilled fillets of other fish :Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Fresh or chilled fillets of other fish : Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

Fresh or chilled fillets of other fish : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Fresh or chilled fillets of other fish : Swordfish (Xiphias gladius)

Fresh or chilled fillets of other fish : Toothfish (Dissostichus spp.)

Fresh or chilled fillets of other fish : Dogfish and other sharks

Fresh or chilled fillets of other fish : Rays and skates (Rajidae)

Fresh or chilled fillets of other fish : Other: Hilsa

Fresh or chilled fillets of other fish : Other: Seer

Fresh or chilled fillets of other fish : Other: Tuna

Fresh or chilled fillets of other fish : Other: Other

Other, fresh or chilled : 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. )

Other, fresh or chilled : Salmonidae

Other, fresh or chilled : Fish of the families Bregmacerotidae, Euclichthyidae, kg. Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Other, fresh or chilled : Swordfish (Xiphias gladius )

Other, fresh or chilled : Toothfish (Dissostichus spp.)

Other, fresh or chilled : Dogfish and other sharks

Other, fresh or chilled : Rays and skates (Rajidae)

Other, fresh or chilled : Other : Hilsa

Other, fresh or chilled : Other:- Seer

Other, fresh or chilled : Other:- Tuna

Other, fresh or chilled : Other:- Other

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.) : Tilapias ( Oreochromis spp .) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

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.) : Tilapias ( Oreochromis spp .)

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.) : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

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.) : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp.)

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]

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)

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.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

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.) : Other

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Haddock (Melanogrammus aeglefinus [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Haddock (Melanogrammus aeglefinus)

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Coalfish (Pollachius virens) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Coalfish (Pollachius virens)

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Hake (Merluccius spp., Urophycis spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Hake (Merluccius spp., Urophycis spp.)

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:- Alaska Pollack (Theragra chalcogramma) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:- Alaska Pollack (Theragra chalcogramma)

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Other[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Other

Frozen fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) (Other than pre-packaged and labelled container)

Frozen fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Frozen fillets of other fish : Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Frozen fillets of other fish : Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

Frozen fillets of other fish : Swordfish (Xiphias gladius) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Swordfish (Xiphias gladius)

Frozen fillets of other fish : Toothfish (Dissostichus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Toothfish (Dissostichus spp.)

Frozen fillets of other fish : Herrings (Clupea harengus, Clupea pallasii) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Herrings (Clupea harengus, Clupea pallasii)

Frozen fillets of other fish : Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)

Dogfish, other sharks Rays and skates (Rajidae): Dogfish [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Dogfish, other sharks Rays and skates (Rajidae): Dogfish

Dogfish, other sharks Rays and skates (Rajidae): other sharks [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Dogfish, other sharks Rays and skates (Rajidae): other sharks

Dogfish, other sharks Rays and skates (Rajidae): Rays and skates (Rajidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Dogfish, other sharks Rays and skates (Rajidae): Rays and skates (Rajidae)

Frozen fillets of other fish : Other : Hilsa [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Other : Hilsa

Frozen fillets of other fish : Other : Seer [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Other : Seer

Frozen fillets of other fish : Other : Tuna [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Other : Tuna

Frozen fillets of other fish : Other : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Other : Other

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen-other

Other, frozen : Swordfish (Xiphias gladius) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen : Swordfish (Xiphias gladius)

Other, frozen: Toothfish (Dissostichus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen: Toothfish (Dissostichus spp.)

Other, frozen : 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. ) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen : 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. )

Other, frozen : Alaska Pollack ( Theragra chalcogramma ) (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other, frozen : Alaska Pollack ( Theragra chalcogramma )

Other, frozen : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae ,Melanonidae , Merlucciidae, Moridae and Muraeno-lepididae, other than Alaska Pollack (Theragra chalcogramma )[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae ,Melanonidae , Merlucciidae, Moridae and Muraeno-lepididae, other than Alaska Pollack (Theragra chalcogramma )

Other, frozen : Dogfish and other sharks [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen : Dogfish and other sharks

Other, frozen : Rays and skates (Rajidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen : Rays and skates (Rajidae)

Other, frozen : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen : Other

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Case Laws Related to Sub Chapter 0304

Order Number Description
Pragathi Enterprises (AAR (Authority For Advance Ruling), Andhra Pradesh)

Pragathi Enterprises (AAR (Authority For Advance Ruling), Andhra Pradesh)

FAQs for Sub Chapter 0304

What products are classified under HSN 0304

It includes Fresh or dried fruits

What are the e‑way bill and e‑invoice points while moving Fresh or dried fruits?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

If I repair and return Fresh or dried fruits, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Any import/export nuance for Fresh or dried fruits?

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.

Can reverse charge ever apply to transactions involving Fresh or dried fruits?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Fresh or dried fruits are forward charge. Check the current notifications for any special cases before deciding.

How are warranty replacements of Fresh or dried fruits handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

How do I bill a kit or combo that includes Fresh or dried fruits?

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.

Important Disclaimer

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.

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