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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