HSN code directory
HSN Code 0305: Plants and parts of plants (including seeds and fruits)
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or dried, whether or not cut, crushed or powdered
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 03051000 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumptionflours, meals and pellets, of fish fit for human consumption |
| 03052000 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption livers and roes of fish, dried, smoked, salted or in brine |
| 03053000 | Fish fillets, dried, salted or in brine, but not smoked |
| 03053100 | 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.) |
| 03053200 | Fish of the families bregmacerolidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae |
| 03053900 | Other |
| 03054100 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption smoked fish, including fillets: pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),atlantic salmon (salmo salar)and danube salmon (hucho hucho) |
| 03054200 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption smoked fish, including fillets: herrings (clupea harengus, clupea pallasii ) |
| 03054300 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) |
| 03054400 | 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.) |
| 03054900 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption smoked fish, including fillets: other |
| 03055100 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption dried fish, whether or not salted but notsmoked: cod (gadus morhua, gadus ogac, gadus macrocephalus) |
| 03055910 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption dried fish, whether or not salted but notsmoked: other: mumbai duck |
| 03055920 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption dried fish, whether or not salted but notsmoked: other: seer without head |
| 03055930 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption dried fish, whether or not salted but notsmoked: other: sprats |
| 03055990 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption dried fish, whether or not salted but notsmoked: other: other |
| 03056100 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption fish, salted but not dried or smoked andfish in brine: herrings (clupea harengus, clupea pallasii ) |
| 03056200 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption fish, salted but not dried or smoked andfish in brine: cod (gadus morhua, gadus ogac, gadus macrocephalus) |
| 03056300 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption fish, salted but not dried or smoked andfish in brine: anchovies (engraulis spp. ) |
| 03056400 | 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.) |
| 03056910 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption other: mumbai duck |
| 03056920 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption other: seer without head |
| 03056930 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption other: sprats |
| 03056990 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumption other: other |
| 03057100 | Shark fins |
| 03057200 | Fish heads,tails and maws |
| 03057900 | 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.