Q3HSN Code 0303
Fish, frozen, excluding fish fillets and other fish meat
Fish, frozen, excluding fish fillets and other fish meat of heading 0303
GST rate
| All goods, other than fresh or chilled, pre-packaged and labelled | 5% |
| All goods, other than fresh or chilled, and other than pre- packaged and labelled | Nil |
Codes under 0303
| Code | Description | GST rate |
|---|---|---|
| 0303 11 | Sockeye salmon (red salmon) (oncorhynchus nerka) | Varies |
| 0303 12 | Other pacific salmon (oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha,oncorhynchus kisutch,oncorhynchus masou and oncorhynchus rhodurus) — fish, frozen, excluding fish fillets and other fish meat of heading 0303 | Varies |
| 0303 12 00 | Other pacific salmon (oncorhynchus gorbuscha,oncorhynchus keta, oncorhynchus tschawytscha,oncorhynchus kisutch,oncorhynchus masou and oncorhynchus rhodurus) — fish, frozen, excluding fish fillets and other fish meat of heading 0303 | Varies |
| 0303 13 | Atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Varies |
| 0303 14 | Trout (salmo trutta, oncorhynchus mykiss, oncor-hynchus clarki, oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | Varies |
| 0303 19 | Fish, frozen, excluding fish fillets and other fish meat of heading 0303 › Other | Varies |
| 0303 21 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other salmonidae, excluding livers and roes trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) | Varies |
| 0303 22 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other salmonidae, excluding livers and roes atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Varies |
| 0303 23 | Tilapias (oreochromis spp.) | Varies |
| 0303 24 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Varies |
| 0303 25 | Carp (cyprinus spp., carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, leptobarbus hoeveni, megalobrama spp.) | Varies |
| 0303 25 00 | Carp (cyprinus spp., carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus,catla catla, labeo spp., osteochilus hasselti,leptobarbus hoeveni, megalobrama spp.) | Varies |
| 0303 26 | Eels (anguilla spp.) | Varies |
| 0303 29 | Fish, frozen, excluding fish fillets and other fish meat of heading 0303 › Other | Varies |
| 0303 31 | Halibut (rheinhardtius hippoglossoides, hippog-lossus hippoglossus,hippoglossus stenolepis) | Varies |
| 0303 32 | Plaice (pleuronectes platessa) | Varies |
| 0303 33 | Sole (solea spp.) | Varies |
| 0303 34 | Turbots (psetta maxima) | Varies |
| 0303 39 | Fish, frozen, excluding fish fillets and other fish meat of heading 0303 › Other | Varies |
| 0303 41 | Albacore or long finned tunas (thunnus alalunga) | Varies |
| 0303 42 | Yellowfin tunas (thunnus albacares) | Varies |
| 0303 43 | Skipjack tuna (stripe-bellied bonito (katsuwonuspelamis) | Varies |
| 0303 44 | Bigeye tunas (thunnus obesus) | Varies |
| 0303 45 | Atlantic and pacific bluefin tunas (thunnus thynnus,thunnus orientalis) | Varies |
| 0303 45 00 | Atlantic and pacific bluefin tunas (thunnus thynnus, thunnus orientalis) | Varies |
| 0303 46 | Southern bluefin tunas (thunnus maccoyii) | Varies |
| 0303 49 | Fish, frozen, excluding fish fillets and other fish meat of heading 0303 › Other | Varies |
| 0303 50 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304herrings (clupea harengus, clupea pallasii), excluding livers and roes | Varies |
| 0303 51 | Herrings (clupea harengus, clupea pallasii) | Varies |
| 0303 52 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 -herrings (clupea harengus, clupea pallasii) and cod (gadus morhua, gadus ogac, gadus macrocephalus) excluding livers and roes: -- cod (gadus morhua, gadus ogac, gadus macrocephalus) | Varies |
| 0303 53 | Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats (sprattus sprattus) | Varies |
| 0303 54 | Mackerel (scomber scombrus, scomber australasicus, scomber japonicus) | Varies |
| 0303 55 | Jack and horse mackerel (trachurus spp.) | Varies |
| 0303 56 | Cobia (rachycentron canadum) | Varies |
| 0303 57 | Sword fish (xiphias gladius) | Varies |
| 0303 57 00 | Swordfish (xiphias gladius) | Varies |
| 0303 59 | Others: | Varies |
| 0303 59 10 | Indian mackerels (rastrelliger spp.) | Varies |
| 0303 60 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes | Varies |
| 0303 61 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 - swordfish (xiphia gladius) and toothfish (dissostichus spp.) excluding livers and roes: -- swordfish (xiphia gladius) | Varies |
| 0303 62 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 - swordfish (xiphia gladius) and toothfish (dissostichus spp.) excluding livers and roes: -- toothfish (dissostichus spp.) | Varies |
| 0303 63 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Varies |
| 0303 64 | Haddock (melanogrammus aeglefinus) | Varies |
| 0303 65 | Coal fish (pollachius virens) | Varies |
| 0303 66 | Hake (merluccius spp., urophycis spp.) | Varies |
| 0303 67 | Alaska pollock (theragra chalcogramma) | Varies |
| 0303 68 | Blue whitings (micromesistius poutassou, micromesistiusaustralis) | Varies |
| 0303 68 00 | Blue whitings (micromesistius poutassou,micromesistiusaustralis) | Varies |
| 0303 69 | Fish, frozen, excluding fish fillets and other fish meat of heading 0303 › Other | Varies |
| 0303 71 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes: sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats (sprattus sprattus) | Varies |
| 0303 72 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes: haddock (melanogrammus aeglefinus) | Varies |
| 0303 73 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes: coalfish (pollachius virens) | Varies |
| 0303 74 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes: mackerel (scomber scombrus, scomber australasicus, scomber japonicus) | Varies |
| 0303 75 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes: dogfish and other sharks | Varies |
| 0303 76 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes: eels (anguilla spp.) | Varies |
| 0303 77 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes: sea bass (dicentrarchus labrax, dicentrarchus punctatus) | Varies |
| 0303 78 00 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes: hake (merluccius spp., urophycis spp.) | Varies |
| 0303 79 10 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other: hilsa | Varies |
| 0303 79 20 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other: dara | Varies |
| 0303 79 30 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other: ribbon fish | Varies |
| 0303 79 40 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other: seer | Varies |
| 0303 79 50 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other: pomfret (white or silver or black) | Varies |
| 0303 79 60 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other: ghole | Varies |
| 0303 79 70 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other: threadfin | Varies |
| 0303 79 80 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other: croacker, grouper, hounder | Varies |
| 0303 79 91 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other: edible fishmaws of wild life | Varies |
| 0303 79 92 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other: edible shark fins of wild life | Varies |
| 0303 79 99 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other: other | Varies |
| 0303 80 10 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304livers and roes egg or egg yolk of fish including shrimps | Varies |
| 0303 80 90 | Fish, frozen, excluding fish fillets andother fish meat of heading 0304livers and roes other | Varies |
| 0303 81 | Dogfish and other sharks: | Varies |
| 0303 81 10 | Dogfish | Varies |
| 0303 81 90 | Other sharks — dogfish and other sharks | Varies |
| 0303 82 | Rays and skates (rajidae) | Varies |
| 0303 83 | Tooth fish (dissostichus spp.) | Varies |
| 0303 83 00 | Toothfish (dissostichus spp.) | Varies |
| 0303 84 | Seabass (dicentrarchus spp.) | Varies |
| 0303 84 00 | Sea bass (dicentrarchus spp.) | Varies |
| 0303 89 | Fish, frozen, excluding fish fillets and other fish meat of heading 0303 › Other | Varies |
| 0303 89 10 | Hilsa (tenualosa ilisha) | Varies |
| 0303 89 20 | Dara | Varies |
| 0303 89 30 | Ribbon fish | Varies |
| 0303 89 40 | Seer | Varies |
| 0303 89 50 | Pomfret (white or silver or black) | Varies |
| 0303 89 60 | Ghol | Varies |
| 0303 89 70 | Threadfin | Varies |
| 0303 89 80 | Croakers, groupers and flounders | Varies |
| 0303 89 91 | Edible fishmaws of wild life | Varies |
| 0303 89 92 | Edible shark fins of wild life | Varies |
| 0303 90 10 | Egg or egg yolk of fish | Varies |
| 0303 91 | Livers, roes and milt: | Varies |
| 0303 91 10 | Egg or egg yolk of fish | Varies |
| 0303 92 | Shark fins: | Varies |
| 0303 99 | Fish, frozen, excluding fish fillets and other fish meat of heading 0303 › Other | Varies |
| 0303 99 10 | Fish fins other than shark fins, heads, tails and maws | Varies |
| 0303 99 90 | Other edible fish offal — fish, frozen, excluding fish fillets and other fish meat of heading 0303 | Varies |
← Chapter 03: Fish, crustaceans and molluscs
Related HSN codes
Frequently Asked Questions
What is the HSN code for fish, frozen, excluding fish fillets and other fish meat?
The HSN code for fish, frozen, excluding fish fillets and other fish meat is 0303, under Chapter 03 (Fish, crustaceans and molluscs).
What is the GST rate on fish, frozen, excluding fish fillets and other fish meat?
It depends on the specific item: all goods, other than fresh or chilled, pre-packaged and labelled is 5%; all goods, other than fresh or chilled, and other than pre- packaged and labelled is Nil.
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 Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.