HSN code directory

HSN Code 0302: Fish, fresh or chilled, excluding fish fillets and other fish

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304


All 8-digit HSN codes under this heading

HSN codeDescription
03021100Salmonidae, excluding livers and roes: trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchusaguabonita, oncorhynchus gilae,oncorhynchus apache and oncorhynchuschrysogaster)
03021300Salmonidae, excluding livers and roes: - -pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus)
03021400Salmonidae, excluding livers and roes: - -atlantic salmon (salmo salar) and danube salmon (hucho hucho)
03021900Salmonidae, excluding livers and roes: other
03022100Flat fish (pleutronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossusstenolepis)
03022200Flat fish (pleutronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: plaice (pleuronectes platessa)
03022300Flat fish (pleutronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: sole (solea spp.)
03022900Flat fish (pleutronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: other
03023100Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: albacore or longfinned tunas
03023200Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: yellowfin tunas (thunnus albacares)
03023300Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: skipjack or stripe bellied bonito
03023400Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: bigeye tunas (thunnus obesus)
03023500Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: bluefin tunas (thunnus thynnus)
03023600Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: southern bluefin tunas (thunnus maccoyii)
03023900Tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes: other
03024000Herrings (clupea harengus, clupea pallasii) excluding livers and roes
03024100Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - herrings (clupea harengus, clupea pallasii)
03024200Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - anchoviesb(engraulis spp.)
03024300Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus)
03024400Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - mackerel (scomber scombrus, scomber australasicus, scomber japonicus)
03024500Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - jack and orse mackerel (trachurus spp.)
03024600Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and horse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - cobia (rachycentron canadum)
03024700Herrings (clupea harengus, clupea pallasii), anchovies (engraulis spp.), sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) , mackerel (scomber scombrus, scomber australasicus, scomber japonicus), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes: - - swordfish (xiphias gladius)
03025000Cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes
03025100Cod (gadus morhua, gadus ogas, gadus macrocephalus)
03025200Haddock (melanogrammus aeglefinus)
03025300Coalfish (pollachius virens)
03025400Hake (merluccius spp., urophycis spp.)
03025500Alaska pollack(theragra chalcorramma)
03025600Blue whitings (micromeisitius potassou, micromeisitius australis)
03025900Other
03026100Other fish, excluding livers and roes: sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus)
03026200Other fish, excluding livers and roes haddock (melanogrammus aeglefinus)
03026300Other fish, excluding livers and roes coalfish (pollachius virens)
03026400Other fish, excluding livers and roes mackerel (scomber scombrus, scomber australasicus, scomber japonicus)
03026500Other fish, excluding livers and roes dogfish and other sharks
03026600Other fish, excluding livers and roes: - - eels (anguilla spp.)
03026700Other fish, excluding livers and roes: - - swordfish (xiphias gladius)
03026800Other fish, excluding livers and roes: - - toothfish (dissostichus spp.)
03026910Other fish, excluding livers and roes other: hilsa
03026920Other fish, excluding livers and roes other dara
03026930Other fish, excluding livers and roes other pomfret
03026990Other fish, excluding livers and roes other other
03027000Livers and roes
03027100Tilapias (oreochromis spp.p
03027200Catfish (pangalasius spp.,silurus spp.,clarias spp., ictalurus spp.)
03027300Carp(cyprinus carpio, carassius carassius, clenpharyngadon idellus, hypotaspp., mylopharyngodon piceus)lmichthys spp., cirrhinus
03027400Eels (anguilla spp.)
03027900Other
03028100Dogfish and other sharks
03028200Rays and skates (rajidae)
03028300Toothfish (dissostichus spp.)
03028400Sea bass (dicentrarchus spp.)
03028500Seabream(sparidae)
03028910Hilsa
03028920Dara
03028930Pomfret
03028990Other
03029000Livers and roes


GST rate guide for this chapter

Fresh or chilled fish is exempt. Frozen, dried or processed fish in pre-packaged and labelled form is generally taxed at 5%.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.