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  4. FISH FILLETS MEAT - GST RATES & HSN CODE 304

GST rates and HSN code for Fish Fillets, Meat.

Origin Chapter: Chapter 3

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
304 Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen - Fresh Or Chilled Fillets Of Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp.,Ictalurus Spp.),Carp (Cyprinus Carpio, Carassius Carassius, C 5 0 15/11/2017 5%
304 Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen - Fresh Or Chilled Fillets Of Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp.,Ictalurus Spp.),Carp (Cyprinus Carpio, Carassius Carassius, C 0 01/07/2017 0
3041000 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Fresh Or Chilled 5 0 15/11/2017 5%
3041100 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen -Fresh Or Chilled: -- Swordfish (Xiphia Gladius) 5 0 15/11/2017 5%
3041200 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Fresh Or Chilled: -- Toothfish (Dissostichus Spp.) 5 0 15/11/2017 5%
3041900 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen - Fresh Or Chilled: -- Other 5 0 15/11/2017 5%
3042010 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Hilsa 5 0 15/11/2017 5%
3042020 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Shark 5 0 15/11/2017 5%
3042030 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Seer 5 0 15/11/2017 5%
3042040 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Tuna 5 0 15/11/2017 5%
3042050 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Cuttlefish 5 0 15/11/2017 5%
3042090 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen Frozen Fillets Other 5 0 15/11/2017 5%
3042100 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius) 5 0 15/11/2017 5%
3042200 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Toothfish (Dissostichus Spp.) 5 0 15/11/2017 5%
3042910 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets:-- Other: --- Hilsa 5 0 15/11/2017 5%
3042920 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: --Other: --- Shark 5 0 15/11/2017 5%
3042930 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: --Other:--- Seer 5 0 15/11/2017 5%
3042940 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: --Other --- Tuna 5 0 15/11/2017 5%
3042950 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen - Frozen Fillets: --Other: --- Cuttlefish 5 0 15/11/2017 5%
3042990 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: --Other: --- Other 5 0 15/11/2017 5%
3043100 Tilapias(Oreochromis Spp.P 5 0 15/11/2017 5%
3043200 Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) 5 0 15/11/2017 5%
3043300 Nile Perch (Lates Niloticus) 5 0 15/11/2017 5%
3043900 Other 5 0 15/11/2017 5%
3044100 Pacific Salmon(Oncorhynchus Nerka, Oncorhynchus Gorbuscha, Oncorhynchusketa, Oncorhynchus Tschawytscha,Oncorhynchus Kisutch, Oncorhynchusmasou And Oncorhynchus Rhodurus),Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) 5 0 15/11/2017 5%
3044200 Trout (Salmo Trutta, Oncorhynchus Mykiss, Oncorhynchus Clarki,Oncorhynchus Aguabonita,Oncorhynchus Gilae, Oncorhynchus Apache Andoncorhynchus Chrysogaster) 5 0 15/11/2017 5%
3044300 Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), 5 0 15/11/2017 5%
3044400 Fish Of The Families Bregmacerolidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae And Muraenolepididae 5 0 15/11/2017 5%
3044500 Swordfish (Xiphias Gladius) 5 0 15/11/2017 5%
3044600 Toothfish (Dissostichus Spp.) 5 0 15/11/2017 5%
3044910 Hilsa 5 0 15/11/2017 5%
3044920 Shark 5 0 15/11/2017 5%
3044930 Seer 5 0 15/11/2017 5%
3044940 Tuna 5 0 15/11/2017 5%
3044990 Other 5 0 15/11/2017 5%
3045100 Tilapias (Oreochromis Spp) ,Catfish (Pangalasius Spp.,Silurus Spp.,Clarias Spp., Ictalurus Spp.) Carp(Cyprinus Carpio, Carassius Carassius, Ctenpharyngodon Idellus, Hypophthalmichthys Spp., Cirrhinus, Mylopharyngodon Piceus) , Eels(Anguilla Spp.),Nile Per 5 0 15/11/2017 5%
3045200 Salmonidae 5 0 15/11/2017 5%
3045300 Fish Of The Families Bregmacerolidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae And Muraenolepididae 5 0 15/11/2017 5%
3045400 Swordfish (Xiphias Gladius) 5 0 15/11/2017 5%
3045500 Toothfish (Dissostichus Spp.) 5 0 15/11/2017 5%
3045910 Hilsa 5 0 15/11/2017 5%
3045920 Shark 5 0 15/11/2017 5%
3045930 Seer 5 0 15/11/2017 5%
3045940 Tuna 5 0 15/11/2017 5%
3045990 Other 5 0 15/11/2017 5%
3046100 Tilapias(Oreochromia Spp.) 5 0 15/11/2017 5%
3046200 Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) 5 0 15/11/2017 5%
3046300 Nile Perch (Lates Niloticus) 5 0 15/11/2017 5%
3046900 Other 5 0 15/11/2017 5%
3047100 Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) 5 0 15/11/2017 5%
3047200 Haddock (Melanogrammus Aeglefinus) 5 0 15/11/2017 5%
3047300 Coalfish (Pollachius Virens) 5 0 15/11/2017 5%
3047400 Hake (Merluccius Spp., Urophycis Spp.) 5 0 15/11/2017 5%
3047500 Alaska Pollack(Theragra Chalcorramma) 5 0 15/11/2017 5%
3047900 Other 5 0 15/11/2017 5%
3048100 Pacific Salmon(Oncorhynchus Nerka, Oncorhynchus Gorbuscha, Oncorhynchusketa, Oncorhynchus Tschawytscha,Oncorhynchus Kisutch, Oncorhynchusmasou And Oncorhynchus Rhodurus),Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) 5 0 15/11/2017 5%
3048200 Trout (Salmo Trutta, Oncorhynchus Mykiss, Oncorhynchus Clarki,Oncorhynchus Aguabonita,Oncorhynchus Gilae, Oncorhynchus Apache Andoncorhynchus Chrysogaster) 5 0 15/11/2017 5%
3048300 Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), 5 0 15/11/2017 5%
3048400 Swordfish (Xiphias Gladius) 5 0 15/11/2017 5%
3048500 Toothfish (Dissostichus Spp.) 5 0 15/11/2017 5%
3048600 Herrings (Clupea Harengus, Clupea Pallasii) 5 0 15/11/2017 5%
3048700 Tunas (Of The Genus Thunnus), Skipjack Orstripe-Bellied Bonito [Euthynnus (Katsuwonus)Pelamis], 5 0 15/11/2017 5%
3048910 Hilsa 5 0 15/11/2017 5%
3048920 Shark 5 0 15/11/2017 5%
3048930 Seer 5 0 15/11/2017 5%
3048990 Other 5 0 15/11/2017 5%
3049000 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen-Other 5 0 15/11/2017 5%
3049100 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Other: --Swordfish (Xiphias Gladius) 5 0 15/11/2017 5%
3049200 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Other: --Toothfish (Dissostichus Spp.) 5 0 15/11/2017 5%
3049300 Tilapias (Oreochromis Spp) ,Catfish (Pangalasius Spp.,Silurus Spp.,Clarias Spp., Ictalurus Spp.) Carp(Cyprinus Carpio, Carassius Carassius, Ctenpharyngodon Idellus, Hypophthalmichthys Spp., Cirrhinus, Mylopharyngodon Piceus) , Eels(Anguilla Spp.),Nile Per 5 0 15/11/2017 5%
3049400 Alaska Pollack(Theragra Chalcorramma) 5 0 15/11/2017 5%
3049500 Fish Of The Families Bregmacerolidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae And Muraenolepididae , Other Than Alaska Pollack(Theragra Chalcorramma) 5 0 15/11/2017 5%
3049900 Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Other : -- Other 5 0 15/11/2017 5%

Disclaimer: Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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