HSN code directory
HSN Code 0303: Fish, frozen, excluding fish fillets and other fish meat
Fish, frozen, excluding fish fillets and other fish meat of heading 0304
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 03031100 | Pacific salmon (oncorhynchus nerka,oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),excluding livers and roes: sockeye salmon (red-salmon) (oncorhynchus nerka) |
| 03031200 | Other pacific nsalmon(oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus), |
| 03031300 | Atlantic salmon (salmo salar) and danube salmon (hucho hucho) |
| 03031400 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) |
| 03031900 | ? pacific salmon (oncorhynchus nerka,oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),excluding livers and roes: other |
| 03032100 | Other salmonidae, excluding livers and roes trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) |
| 03032200 | Other salmonidae, excluding livers and roes atlantic salmon (salmo salar) and danube salmon (hucho hucho) |
| 03032300 | Tilapias(preochromia spp.) |
| 03032400 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) |
| 03032500 | Carp(cyprinus carpio, carassius carassius, clenpharyngadon idellus, hypophthalmicthys spp. cirrhinus spp. |
| 03032600 | Eels (anguilla spp.) |
| 03032900 | Other salmonidae, excluding livers and roes other |
| 03033100 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossusstenolepis) |
| 03033200 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: plaice (pleuronectes platessa) |
| 03033300 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: sole (solea spp.) |
| 03033900 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes: other |
| 03034100 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: flat fish albacore or longfinned tunas (thunnus alalunga) |
| 03034200 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: yellowfin tunas (thunnus albacares) |
| 03034300 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: skipjack or stripe-bellied bonito |
| 03034400 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: bigeye tunas (thunnus obesus) |
| 03034500 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: bluefin tunas (thunnus thynnus) |
| 03034600 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: southern bluefin tunas (thunnus maccoyii) |
| 03034900 | Tunas (of the genus thunnus), skipjackor stripe?bellied bonito [euthynnus(katsuwonus) pelamis], excluding liversand roes: other |
| 03035000 | Herrings (clupea harengus, clupea pallasii), excluding livers and roes |
| 03035100 | Herrings (clupea harengus, clupea pallasii) and cod (gadus morhua, gadus ogac, gadus macrocephalus) excluding livers and roes: - -herrings (clupea harengus, clupea pallasii) |
| 03035200 | Herrings (clupea harengus, clupea pallasii) and cod (gadus morhua, gadus ogac, gadus macrocephalus) excluding livers and roes: - - cod (gadus morhua, gadus ogac, gadus macrocephalus) |
| 03035300 | Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus) |
| 03035400 | Mackerel (scomber scombrus, scomber australasicus, scomber japonicus), |
| 03035500 | Ack and orse mackerel (trachurus spp.) |
| 03035600 | Cobia (rachycentron canadum) |
| 03035700 | Swordfish (xiphias gladius) |
| 03036000 | Cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes |
| 03036100 | Swordfish(xiphia gladius) and toothfish (dissostichus spp.) excluding livers and roes: - - swordfish(xiphia gladius) |
| 03036200 | Swordfish(xiphia gladius) and toothfish (dissostichus spp.) excluding livers and roes: - - toothfish (dissostichus spp.) |
| 03036300 | Cod (gadus morhua, gadus ogas, gadus macrocephalus) |
| 03036500 | Coalfish (pollachius virens) |
| 03036600 | Hake (merluccius spp., urophycis spp.) |
| 03036700 | Alaska pollack(theragra chalcorramma) |
| 03036800 | Blue whitings (micromeisitius potassou, micromeisitius australis) |
| 03036900 | Other |
| 03037100 | Other fish, excluding livers and roes: sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats(sprattus sprattus) |
| 03037200 | Other fish, excluding livers and roes: haddock (melanogrammus aeglefinus) |
| 03037300 | Other fish, excluding livers and roes: coalfish (pollachius virens) |
| 03037400 | Other fish, excluding livers and roes: mackerel (scomber scombrus, scomber australasicus, scomber japonicus) |
| 03037500 | Other fish, excluding livers and roes: dogfish and other sharks |
| 03037600 | Other fish, excluding livers and roes: eels (anguilla spp.) |
| 03037700 | Other fish, excluding livers and roes: sea bass (dicentrarchus labrax, dicentrarchus punctatus) |
| 03037800 | Other fish, excluding livers and roes: hake (merluccius spp., urophycis spp.) |
| 03037910 | Other: hilsa |
| 03037920 | Other: dara |
| 03037930 | Other: ribbon fish |
| 03037940 | Other: seer |
| 03037950 | Other: pomfret (white or silver or black) |
| 03037960 | Other: ghole |
| 03037970 | Other: threadfin |
| 03037980 | Other: croacker, grouper, hounder |
| 03037991 | Other: edible fishmaws of wild life |
| 03037992 | Other: edible shark fins of wild life |
| 03037999 | Other: other |
| 03038010 | Livers and roes egg or egg yolk of fish including shrimps |
| 03038090 | Livers and roes other |
| 03038110 | Dogfish |
| 03038190 | Other sharks |
| 03038200 | Rays and skates (rajidae) |
| 03038300 | Toothfish (dissostichus spp.) |
| 03038400 | Sea bass (dicentrarchus spp.) |
| 03038910 | Hilsa |
| 03038920 | Dara |
| 03038930 | Ribbon fish |
| 03038940 | Seer |
| 03038950 | Pomfret (white or silver or black) |
| 03038960 | Ghole |
| 03038970 | Thr3adfin |
| 03038980 | Croackers groupers, flounders |
| 03038991 | Edible fishmaws of wild life |
| 03038992 | Edible shark fins of wild life |
| 03038999 | Other |
| 03039010 | Egg or egg yolk of fish |
| 03039090 | Other |
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%.
Browse the full HSN code list or search any HSN or SAC code.
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.