Origin Chapter: Chapter 3
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|
| 303 | Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304 - Salmonidae, Excluding Livers And Roes : | 5 | 0 | 15/11/2017 | 5% |
| 303 | Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304 - Salmonidae, Excluding Livers And Roes : | 0 | 01/07/2017 | 0 | |
| 3031100 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchusketa, Oncorhynchus Tschawytscha,Oncorhynchus Kisutch, Oncorhynchusmasou And Oncorhynchus Rhodurus),Excluding Liv | 5 | 0 | 15/11/2017 | 5% |
| 3031200 | Other Pacific Nsalmon(Oncorhynchus Gorbuscha, Oncorhynchusketa, Oncorhynchus Tschawytscha,Oncorhynchus Kisutch, Oncorhynchusmasou And Oncorhynchus Rhodurus), | 5 | 0 | 15/11/2017 | 5% |
| 3031300 | Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) | 5 | 0 | 15/11/2017 | 5% |
| 3031400 | Trout (Salmo Trutta, Oncorhynchus Mykiss, Oncorhynchus Clarki,Oncorhynchus Aguabonita,Oncorhynchus Gilae, Oncorhynchus Apache Andoncorhynchus Chrysogaster) | 5 | 0 | 15/11/2017 | 5% |
| 3031900 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304? Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchusketa, Oncorhynchus Tschawytscha,Oncorhynchus Kisutch, Oncorhynchusmasou And Oncorhynchus Rhodurus),Excluding Li | 5 | 0 | 15/11/2017 | 5% |
| 3032100 | Fish,Frozen,Excludingfishfilletsandotherfishmeatofheading0304Othersalmonidae,Excludingliversandroestrout(Salmotrutta,Oncorhynchusmykiss,Oncorhynchusclarki,Oncorhynchusaguabonita,Oncorhynchusgilae,Oncorhynchusapacheandoncorhynchuschrysogaster) | 5 | 0 | 15/11/2017 | 5% |
| 3032200 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Salmonidae, Excluding Livers And Roes Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) | 5 | 0 | 15/11/2017 | 5% |
| 3032300 | Tilapias(Preochromia Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3032400 | Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3032500 | Carp(Cyprinus Carpio, Carassius Carassius, Clenpharyngadon Idellus, Hypophthalmicthys Spp. Cirrhinus Spp. | 5 | 0 | 15/11/2017 | 5% |
| 3032600 | Eels (Anguilla Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3032900 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Salmonidae, Excluding Livers And Roes Other | 5 | 0 | 15/11/2017 | 5% |
| 3033100 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), Excluding Livers And Roes : Halibut (Reinhardtius Hippoglossoides, Hippoglossus Hippoglossu | 5 | 0 | 15/11/2017 | 5% |
| 3033200 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), Excluding Livers And Roes : Plaice (Pleuronectes Platessa) | 5 | 0 | 15/11/2017 | 5% |
| 3033300 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), Excluding Livers And Roes : Sole (Solea Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3033900 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Flat Fish (Pleuronectidae, Bothidae,Cynoglossidae, Soleidae, Scophthalmidaeand Citharidae), Excluding Livers And Roes : Other | 5 | 0 | 15/11/2017 | 5% |
| 3034100 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Flat Fish Albacore Or Longfinned Tunas (Thunnus Alalunga) | 5 | 0 | 15/11/2017 | 5% |
| 3034200 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Yellowfin Tunas (Thunnus Albacares) | 5 | 0 | 15/11/2017 | 5% |
| 3034300 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Skipjack Or Stripe-Bellied Bonito | 5 | 0 | 15/11/2017 | 5% |
| 3034400 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Bigeye Tunas (Thunnus Obesus) | 5 | 0 | 15/11/2017 | 5% |
| 3034500 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Bluefin Tunas (Thunnus Thynnus) | 5 | 0 | 15/11/2017 | 5% |
| 3034600 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Southern Bluefin Tunas (Thunnus Maccoyii) | 5 | 0 | 15/11/2017 | 5% |
| 3034900 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Tunas (Of The Genus Thunnus), Skipjackor Stripe?Bellied Bonito [Euthynnus(Katsuwonus) Pelamis], Excluding Liversand Roes : Other | 5 | 0 | 15/11/2017 | 5% |
| 3035000 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Herrings (Clupea Harengus, Clupea Pallasii), Excluding Livers And Roes | 5 | 0 | 15/11/2017 | 5% |
| 3035100 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: --Herrings (Clupea Harengus, Clupea Pallasii) | 5 | 0 | 15/11/2017 | 5% |
| 3035200 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: -- Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) | 5 | 0 | 15/11/2017 | 5% |
| 3035300 | Sardines (Sardina Pilchardus, Sardinops Spp.), Sardinella (Sardinella Spp.) Brisling Or Sprats(Sprattus Sprattus) | 5 | 0 | 15/11/2017 | 5% |
| 3035400 | Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus), | 5 | 0 | 15/11/2017 | 5% |
| 3035500 | Ack And Orse Mackerel (Trachurus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3035600 | Cobia (Rachycentron Canadum) | 5 | 0 | 15/11/2017 | 5% |
| 3035700 | Swordfish (Xiphias Gladius) | 5 | 0 | 15/11/2017 | 5% |
| 3036000 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus), Excluding Livers And Roes | 5 | 0 | 15/11/2017 | 5% |
| 3036100 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 - Swordfish(Xiphia Gladius) And Toothfish (Dissostichus Spp.) Excluding Livers And Roes: -- Swordfish(Xiphia Gladius) | 5 | 0 | 15/11/2017 | 5% |
| 3036200 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 - Swordfish(Xiphia Gladius) And Toothfish (Dissostichus Spp.) Excluding Livers And Roes: -- Toothfish (Dissostichus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3036300 | Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) | 5 | 0 | 15/11/2017 | 5% |
| 3036500 | Coalfish (Pollachius Virens) | 5 | 0 | 15/11/2017 | 5% |
| 3036600 | Hake (Merluccius Spp., Urophycis Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3036700 | Alaska Pollack(Theragra Chalcorramma) | 5 | 0 | 15/11/2017 | 5% |
| 3036800 | Blue Whitings (Micromeisitius Potassou, Micromeisitius Australis) | 5 | 0 | 15/11/2017 | 5% |
| 3036900 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3037100 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Sardines (Sardina Pilchardus, Sardinops Spp.), Sardinella (Sardinella Spp.), Brisling Or Sprats(Sprattus Sprattus) | 5 | 0 | 15/11/2017 | 5% |
| 3037200 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Haddock (Melanogrammus Aeglefinus) | 5 | 0 | 15/11/2017 | 5% |
| 3037300 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Coalfish (Pollachius Virens) | 5 | 0 | 15/11/2017 | 5% |
| 3037400 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus) | 5 | 0 | 15/11/2017 | 5% |
| 3037500 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Dogfish And Other Sharks | 5 | 0 | 15/11/2017 | 5% |
| 3037600 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Eels (Anguilla Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3037700 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Sea Bass (Dicentrarchus Labrax, Dicentrarchus Punctatus) | 5 | 0 | 15/11/2017 | 5% |
| 3037800 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Hake (Merluccius Spp., Urophycis Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3037910 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa | 5 | 0 | 15/11/2017 | 5% |
| 3037920 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Dara | 5 | 0 | 15/11/2017 | 5% |
| 3037930 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Ribbon Fish | 5 | 0 | 15/11/2017 | 5% |
| 3037940 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Seer | 5 | 0 | 15/11/2017 | 5% |
| 3037950 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Pomfret (White Or Silver Or Black) | 5 | 0 | 15/11/2017 | 5% |
| 3037960 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Ghole | 5 | 0 | 15/11/2017 | 5% |
| 3037970 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Threadfin | 5 | 0 | 15/11/2017 | 5% |
| 3037980 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Croacker, Grouper, Hounder | 5 | 0 | 15/11/2017 | 5% |
| 3037991 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Edible Fishmaws Of Wild Life | 5 | 0 | 15/11/2017 | 5% |
| 3037992 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Edible Shark Fins Of Wild Life | 5 | 0 | 15/11/2017 | 5% |
| 3037999 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Other | 5 | 0 | 15/11/2017 | 5% |
| 3038010 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Livers And Roes Egg Or Egg Yolk Of Fish Including Shrimps | 5 | 0 | 15/11/2017 | 5% |
| 3038090 | Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304Livers And Roes Other | 5 | 0 | 15/11/2017 | 5% |
| 3038110 | Dogfish | 5 | 0 | 15/11/2017 | 5% |
| 3038190 | Other Sharks | 5 | 0 | 15/11/2017 | 5% |
| 3038200 | Rays And Skates (Rajidae) | 5 | 0 | 15/11/2017 | 5% |
| 3038300 | Toothfish (Dissostichus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3038400 | Sea Bass (Dicentrarchus Spp.) | 5 | 0 | 15/11/2017 | 5% |
| 3038910 | Hilsa | 5 | 0 | 15/11/2017 | 5% |
| 3038920 | Dara | 5 | 0 | 15/11/2017 | 5% |
| 3038930 | Ribbon Fish | 5 | 0 | 15/11/2017 | 5% |
| 3038940 | Seer | 5 | 0 | 15/11/2017 | 5% |
| 3038950 | Pomfret (White Or Silver Or Black) | 5 | 0 | 15/11/2017 | 5% |
| 3038960 | Ghole | 5 | 0 | 15/11/2017 | 5% |
| 3038970 | Thr3Adfin | 5 | 0 | 15/11/2017 | 5% |
| 3038980 | Croackers Groupers, Flounders | 5 | 0 | 15/11/2017 | 5% |
| 3038991 | Edible Fishmaws Of Wild Life | 5 | 0 | 15/11/2017 | 5% |
| 3038992 | Edible Shark Fins Of Wild Life | 5 | 0 | 15/11/2017 | 5% |
| 3038999 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3039010 | Egg Or Egg Yolk Of Fish | 5 | 0 | 15/11/2017 | 5% |
| 3039090 | 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.
Do much more than verifying HSN/SAC codes with ClearTax GST, India's most trusted billing and GST solution where reconciliation is made easy through intelligent inbuilt validations and tools.
Calculate monthly Pension & Tax Benefits through Cleartax NPS Calculator
Clear offers taxation & financial solutions to individuals, businesses, organizations & chartered accountants in India. Clear serves 1.5+ Million happy customers, 20000+ CAs & tax experts & 10000+ businesses across India.
Efiling Income Tax Returns(ITR) is made easy with Clear platform. Just upload your form 16, claim your deductions and get your acknowledgment number online. You can efile income tax return on your income from salary, house property, capital gains, business & profession and income from other sources. Further you can also file TDS returns, generate Form-16, use our Tax Calculator software, claim HRA, check refund status and generate rent receipts for Income Tax Filing.
CAs, experts and businesses can get GST ready with Clear GST software & certification course. Our GST Software helps CAs, tax experts & business to manage returns & invoices in an easy manner. Our Goods & Services Tax course includes tutorial videos, guides and expert assistance to help you in mastering Goods and Services Tax. Clear can also help you in getting your business registered for Goods & Services Tax Law.
Save taxes with Clear by investing in tax saving mutual funds (ELSS) online. Our experts suggest the best funds and you can get high returns by investing directly or through SIP. Download Black by ClearTax App to file returns from your mobile phone.
ISO 27001
Data Center
SSL Certified Site
128-bit encryption
Looking for a business loan
Thank you for your interest, our team will get back to you shortly
