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HSN · Goods · Chapter

03

Fish and crustaceans, molluscs and other aquatic invertebrates

GST rate for 03

The rate depends on CBIC notifications and sometimes on conditions such as branding, packaging or price, so it isn’t shown here. Check the current rate on the official list before you invoice.

Check rate on CBIC

More specific codes under 03 (9)

CodeDescription
0301HeadingLive fish
0302HeadingFish, fresh or chilled, excluding fish fillets and other fish meat of heading 0303
0303HeadingFish, frozen, excluding fish fillets and other fish meat of heading 0303
0304HeadingFish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
0305HeadingFish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
0306HeadingCrustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine
0307HeadingMolluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process
0308HeadingAquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process
0309HeadingFlours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption

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