Chapter 03 HSN codes: fish and seafood

Fish and crustaceans, molluscs and other aquatic invertebrates. Every heading in chapter 03 with its GST rate; search any 8-digit code below.

Rates checked · from the official GST notifications

    Rates from the CBIC notifications (9/2025, 10/2025 and 19/2025 for goods; 11/2017 as amended by 15/2025 for services), checked October 2026. Calculate GST

    Headings in chapter 03 and their GST

    HSNDescriptionGST
    0301Live fish8 tariff items0%
    0302Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 030367 tariff items0%
    0303Fish, frozen, excluding fish fillets and other fish meat of heading 030390 tariff items0% or 5%
    0304Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen81 tariff items0% or 5%
    0305Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process30 tariff items0% or 5%
    0306Crustaceans, 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 items0% or 5%
    0307Molluscs, 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 items0% or 5%
    0308Aquatic 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 items0% or 5%
    0309Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption25 tariff items0% 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.

    Other chapters

    What chapter 03 covers

    Chapter 03 of the tariff is "Fish and crustaceans, molluscs and other aquatic invertebrates". It has 9 four-digit headings and 399 eight-digit tariff items, such as 0301 (Live fish), 0302 (Fish, fresh or chilled, excluding fish fillets and other), 0303 (Fish, frozen, excluding fish fillets and other fish meat of).

    GST rates in chapter 03

    Most of its tariff items are taxed at 0%. By tariff item: 75 at 0%. For 324 of them the rate depends on how the goods are described or sold (for example the sale price, or whether they are pre-packaged and labelled), so the finder shows each option with its condition.

    Questions

    What is the GST rate for chapter 03 goods?

    Most of its tariff items are taxed at 0%. Of the 399 eight-digit codes in chapter 03, 75 at 0%; the rest depend on the description. Check the exact code in the table: some headings have more than one rate.

    What is HSN code 0301?

    Heading 0301 is "Live fish". GST: 0%.

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