Headings in chapter 03 and their GST
| HSN | Description | GST |
|---|---|---|
| 0301 | Live fish8 tariff items | 0% |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 030367 tariff items | 0% |
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 030390 tariff items | 0% or 5% |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen81 tariff items | 0% or 5% |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process30 tariff items | 0% or 5% |
| 0306 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine45 tariff items | 0% or 5% |
| 0307 | Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process43 tariff items | 0% or 5% |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process10 tariff items | 0% or 5% |
| 0309 | Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption25 tariff items | 0% or 5% |
Where a heading shows two rates, its codes or its goods differ: tap the heading to see each 8-digit code and the condition for each rate.