Chapter 03 · Section I

HSN Code Chapter 03: Fish, crustaceans and molluscs

Fish and crustaceans, molluscs and other aquatic invertebrates

Rate distribution

Code	Description	GST rate
0301	Live fish	Nil
0302	Fish, fresh or chilled, excluding fish fillets and other	Nil
0303	Fish, frozen, excluding fish fillets and other fish meat	Varies
0304	Fish fillets and other fish meat (whether or not minced)	Varies
0305	Fish, dried, salted or in brine	Varies
0306	Crustaceans, whether in shell or not, live, fresh, chilled	Varies
0307	Molluscs, whether in shell or not, live, fresh, chilled	Varies
0308	Aquatic invertebrates other than crustaceans and molluscs	Varies
0309	Flours, meals and pellets of fish, crustaceans, molluscs	Varies

Rates as per Notifications No. 10/2025-Central Tax (Rate) and 9/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.