HSN code directory
HSN Code 0304: Fish fillets and other fish meat (whether or not minced)
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 03041000 | Fresh or chilled |
| 03041100 | Fresh or chilled: - - swordfish (xiphia gladius) |
| 03041200 | Fresh or chilled: - - toothfish (dissostichus spp.) |
| 03041900 | Fresh or chilled: - - other |
| 03042010 | Frozen fillets hilsa |
| 03042020 | Frozen fillets shark |
| 03042030 | Frozen fillets seer |
| 03042040 | Frozen fillets tuna |
| 03042050 | Frozen fillets cuttlefish |
| 03042090 | Frozen fillets other |
| 03042100 | Frozen fillets: swordfish (xiphias gladius) |
| 03042200 | Frozen fillets: toothfish (dissostichus spp.) |
| 03042910 | Frozen fillets: - - other: - -- hilsa |
| 03042920 | Frozen fillets: - -other: - -- shark |
| 03042930 | Frozen fillets: - -other: - -- seer |
| 03042940 | Frozen fillets: - -other - -- tuna |
| 03042950 | Frozen fillets: - -other: - -- cuttlefish |
| 03042990 | Frozen fillets: - -other: - -- other |
| 03043100 | Tilapias(oreochromis spp.p |
| 03043200 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) |
| 03043300 | Nile perch (lates niloticus) |
| 03043900 | Other |
| 03044100 | Pacific salmon(oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),atlantic salmon (salmo salar) and danube salmon (hucho hucho) |
| 03044200 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) |
| 03044300 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), |
| 03044400 | Fish of the families bregmacerolidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae |
| 03044500 | Swordfish (xiphias gladius) |
| 03044600 | Toothfish (dissostichus spp.) |
| 03044910 | Hilsa |
| 03044920 | Shark |
| 03044930 | Seer |
| 03044940 | Tuna |
| 03044990 | Other |
| 03045100 | Tilapias (oreochromis spp) ,catfish (pangalasius spp.,silurus spp.,clarias spp., ictalurus spp.) carp(cyprinus carpio, carassius carassius, ctenpharyngodon idellus, hypophthalmichthys spp., cirrhinus, mylopharyngodon piceus) , eels(anguilla spp.),nile perch,(lates niloticus) and snakeheads(channa spp.) |
| 03045200 | Salmonidae |
| 03045300 | Fish of the families bregmacerolidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae |
| 03045400 | Swordfish (xiphias gladius) |
| 03045500 | Toothfish (dissostichus spp.) |
| 03045910 | Hilsa |
| 03045920 | Shark |
| 03045930 | Seer |
| 03045940 | Tuna |
| 03045990 | Other |
| 03046100 | Tilapias(oreochromia spp.) |
| 03046200 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) |
| 03046300 | Nile perch (lates niloticus) |
| 03046900 | Other |
| 03047100 | Cod (gadus morhua, gadus ogas, gadus macrocephalus) |
| 03047200 | Haddock (melanogrammus aeglefinus) |
| 03047300 | Coalfish (pollachius virens) |
| 03047400 | Hake (merluccius spp., urophycis spp.) |
| 03047500 | Alaska pollack(theragra chalcorramma) |
| 03047900 | Other |
| 03048100 | Pacific salmon(oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),atlantic salmon (salmo salar) and danube salmon (hucho hucho) |
| 03048200 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) |
| 03048300 | Flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), |
| 03048400 | Swordfish (xiphias gladius) |
| 03048500 | Toothfish (dissostichus spp.) |
| 03048600 | Herrings (clupea harengus, clupea pallasii) |
| 03048700 | Tunas (of the genus thunnus), skipjack orstripe-bellied bonito [euthynnus (katsuwonus)pelamis], |
| 03048910 | Hilsa |
| 03048920 | Shark |
| 03048930 | Seer |
| 03048990 | Other |
| 03049000 | Other |
| 03049100 | Other: - -swordfish (xiphias gladius) |
| 03049200 | Other: - -toothfish (dissostichus spp.) |
| 03049300 | Tilapias (oreochromis spp) ,catfish (pangalasius spp.,silurus spp.,clarias spp., ictalurus spp.) carp(cyprinus carpio, carassius carassius, ctenpharyngodon idellus, hypophthalmichthys spp., cirrhinus, mylopharyngodon piceus) , eels(anguilla spp.),nile perch,(lates niloticus) and snakeheads(channa spp.) |
| 03049400 | Alaska pollack(theragra chalcorramma) |
| 03049500 | Fish of the families bregmacerolidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae , other than alaska pollack(theragra chalcorramma) |
| 03049900 | Other: - - 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.