Codes under 0301
| Code | Description | GST rate |
|---|---|---|
| 0301 11 | Freshwater | Nil |
| 0301 19 | Live fish › Other | Nil |
| 0301 91 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarkii, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster ) | Nil |
| 0301 92 | Eels (anguilla spp.) | Nil |
| 0301 93 | Carp (cyprinus spp., carassius spp., ctenop- haryngodon idellus,hypophthalmichthys spp., cirrhinus spp.,mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, lepto- barbus hoeveni, megalobrama spp.) | Nil |
| 0301 94 | Atlantic and pacific bluefin tunas (thunnus thynnus, thunnus orientalis) | Nil |
| 0301 95 | Southern bluefin tunas (thunnus maccoyii) | Nil |
| 0301 99 | Live fish › Other | Nil |
← Chapter 03: Fish, crustaceans and molluscs
Related HSN codes
0302Fish, fresh or chilled, excluding fish fillets and other0309Flours, meals and pellets of fish, crustaceans, molluscs0303Fish, frozen, excluding fish fillets and other fish meat0308Aquatic invertebrates other than crustaceans and molluscs0304Fish fillets and other fish meat (whether or not minced)0307Molluscs, whether in shell or not, live, fresh, chilled
Frequently Asked Questions
What is the HSN code for live fish?
The HSN code for live fish is 0301, under Chapter 03 (Fish, crustaceans and molluscs).
What is the GST rate on live fish?
Live fish is taxed at Nil GST under HSN code 0301.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notification No. 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.