HSN code list by chapter
HSN Code List Chapter 03: Fish, crustaceans and other aquatic invertebrates
Fresh or chilled fish is exempt. Frozen, dried or processed fish in pre-packaged and labelled form is generally taxed at 5%.
HSN headings in this chapter
0301
Live fish
0302
Fish, fresh or chilled, excluding fish fillets and other fish
0303
Fish, frozen, excluding fish fillets and other fish meat
0304
Fish fillets and other fish meat (whether or not minced)
0305
Plants and parts of plants (including seeds and fruits)
0306
Crustaceans, whether in shell or not, live, fresh, chilled
0307
Molluscs, whether in shell or not, live, fresh, chilled
0308
Aquatic invertebrates other than crustaceans and molluscs
How to read an HSN code
An HSN code is read from left to right. The first 2 digits are the chapter, the first 4 digits are the heading, 6 digits are the subheading and the full 8 digits are the tariff item used in India for customs and GST. Open a heading to see every 8-digit code under it.
Back to the HSN code list by chapter, or search any HSN or SAC code.
Not sure which code applies to your product? Book a free consultation with our CA-led team.