Q3HSN Code 0304
Fish fillets and other fish meat (whether or not minced)
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
GST rate
| All goods, other than fresh or chilled, pre-packaged and labelled | 5% |
| All goods, fresh or chilled | Nil |
| All goods, other than fresh or chilled, and other than pre- packaged and labelled | Nil |
Codes under 0304
| Code | Description | GST rate |
|---|---|---|
| 0304 10 00 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen fresh or chilled | Varies |
| 0304 11 00 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen -fresh or chilled: -- swordfish (xiphia gladius) | Varies |
| 0304 12 00 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen- fresh or chilled: -- toothfish (dissostichus spp.) | Varies |
| 0304 19 00 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen - fresh or chilled: -- other | Varies |
| 0304 20 10 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen frozen fillets hilsa | Varies |
| 0304 20 20 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen frozen fillets shark | Varies |
| 0304 20 30 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen frozen fillets seer | Varies |
| 0304 20 40 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen frozen fillets tuna | Varies |
| 0304 20 50 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen frozen fillets cuttlefish | Varies |
| 0304 20 90 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen frozen fillets other | Varies |
| 0304 21 00 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen- frozen fillets: swordfish (xiphias gladius) | Varies |
| 0304 22 00 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen- frozen fillets: toothfish (dissostichus spp.) | Varies |
| 0304 29 10 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen- frozen fillets:-- other: --- hilsa | Varies |
| 0304 29 20 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen- frozen fillets: --other: --- shark | Varies |
| 0304 29 30 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen- frozen fillets: --other:--- seer | Varies |
| 0304 29 40 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen- frozen fillets: --other --- tuna | Varies |
| 0304 29 50 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen - frozen fillets: --other: --- cuttlefish | Varies |
| 0304 29 90 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen- frozen fillets: --other: --- other | Varies |
| 0304 31 | Tilapias (oreochromis spp.) | Varies |
| 0304 32 | Catfish (pangasius spp., silurus spp.,clarias spp.,ictalurus spp.) | Varies |
| 0304 32 00 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Varies |
| 0304 33 | Nile perch (lates niloticus) | Varies |
| 0304 39 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen › Other | Varies |
| 0304 41 | Pacific salmon (oncorhynchus nerka, oncorhy-nchus gorbuscha, oncorhynchus keta, oncor-hynchus tschawytscha, oncorhynchus kisutch,oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Varies |
| 0304 41 00 | Pacific salmon (oncorhynchus nerka, oncorhy-nchus gorbuscha, oncorhynchus keta, oncor-hynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Varies |
| 0304 42 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) | Varies |
| 0304 43 | Flat fish (pleuronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae) | Varies |
| 0304 44 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae,melanonidae, merlucciidae, moridae and muraenolepididae | Varies |
| 0304 44 00 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae,melanonidae, merlucciidae, moridae andmuraenolepididae | Varies |
| 0304 45 | Swordfish (xiphias gladius) | Varies |
| 0304 46 | Tooth fish (dissostichus spp.) | Varies |
| 0304 46 00 | Toothfish (dissostichus spp.) | Varies |
| 0304 47 | Dogfish and other sharks | Varies |
| 0304 48 | Rays and skates (rajidae) | Varies |
| 0304 49 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen › Other | Varies |
| 0304 49 10 | Hilsa (tenualosa ilisha) | Varies |
| 0304 49 20 | Shark | Varies |
| 0304 49 30 | Seer | Varies |
| 0304 49 40 | Tuna | Varies |
| 0304 51 | Tilapias (oreochromis spp.), catfish (pangasiu spp.,silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp., carassius spp., ctenoph aryngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus,catla catla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Varies |
| 0304 51 00 | Tilapias (oreochromis spp.), catfish (pangasiu spp.,silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp., carassius spp., ctenoph-aryngodon idellus, hypophthalmichthysspp.,cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Varies |
| 0304 52 | Salmonidae | Varies |
| 0304 53 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae | Varies |
| 0304 54 | Sword fish (xiphias gladius) | Varies |
| 0304 54 00 | Swordfish (xiphias gladius) | Varies |
| 0304 55 | Tooth fish (dissostichus spp.) | Varies |
| 0304 55 00 | Toothfish (dissostichus spp.) | Varies |
| 0304 56 | Dogfish and other sharks | Varies |
| 0304 57 | Rays and skates (rajidae) | Varies |
| 0304 59 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen › Other | Varies |
| 0304 59 10 | Hilsa (tenualosa ilisha) | Varies |
| 0304 59 20 | Shark | Varies |
| 0304 59 30 | Seer | Varies |
| 0304 59 40 | Tuna | Varies |
| 0304 61 | Tilapias (oreochromis spp.) | Varies |
| 0304 62 | Catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.) | Varies |
| 0304 63 | Nile perch (lates niloticus) | Varies |
| 0304 69 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen › Other | Varies |
| 0304 71 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Varies |
| 0304 71 00 | Cod (gadus morhua, gadus ogac, gadusmacrocephalus) | Varies |
| 0304 72 | Haddock (melanogrammus aeglefinus) | Varies |
| 0304 73 | Coal fish (pollachius virens) | Varies |
| 0304 73 00 | Coalfish (pollachius virens) | Varies |
| 0304 74 | Hake (merluccius spp., urophycis spp.) | Varies |
| 0304 75 | Alaska pollock (theragra chalcogramma) | Varies |
| 0304 79 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen › Other | Varies |
| 0304 81 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncor-hynchus tschawytscha, oncorhynchus kisutch,oncorhynchus masou and oncorhynchusrhodurus), atlantic salmon (salmo salar) anddanube salmon (hucho hucho) | Varies |
| 0304 81 00 | Pacific salmon (oncorhynchus nerka, oncor-hynchus gorbuscha, oncorhynchus keta, oncor-hynchus tschawytscha, oncorhynchus kisutch,oncorhynchus masou and oncorhynchusrhodurus), atlantic salmon (salmo salar) anddanube salmon (hucho hucho) | Varies |
| 0304 82 | Trout (salmo trutta, oncorhynchus mykiss, oncor-hynchus clarki, oncorhynchus aguabonita,oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster) | Varies |
| 0304 83 | Flat fish (pleuronectidae, bothidae, cynog-lossidae, soleidae, scophthalmidae and citharidae) | Varies |
| 0304 84 | Sword fish (xiphias gladius) | Varies |
| 0304 84 00 | Swordfish (xiphias gladius) | Varies |
| 0304 85 | Tooth fish (dissostichus spp.) | Varies |
| 0304 85 00 | Toothfish (dissostichus spp.) | Varies |
| 0304 86 | Herrings (clupea harengus, clupea pallasii) | Varies |
| 0304 87 | Tunas (of the genus thunnus), skipjack tuna (stripe-bellied bonito) (katsuwonus pelamis) | Varies |
| 0304 88 | Dogfish, other sharks rays and skates (rajidae): | Varies |
| 0304 88 10 | Dogfish | Varies |
| 0304 88 20 | Other sharks — dogfish, other sharks rays and skates (rajidae) | Varies |
| 0304 88 30 | Rays and skates (rajidae) | Varies |
| 0304 89 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen › Other | Varies |
| 0304 89 10 | Hilsa (tenualosa ilisha) | Varies |
| 0304 89 20 | Shark | Varies |
| 0304 89 30 | Seer | Varies |
| 0304 89 40 | Tuna | Varies |
| 0304 90 00 | Fish fillets and other fish meat (whether or not minced), fresh,chilled or frozen-other | Varies |
| 0304 91 | Sword fish (xiphias gladius) | Varies |
| 0304 91 00 | Swordfish (xiphias gladius) | Varies |
| 0304 92 | Tooth fish (dissostichus spp.) | Varies |
| 0304 92 00 | Toothfish (dissostichus spp.) | Varies |
| 0304 93 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., ctenophary-ngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Varies |
| 0304 93 00 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., ctenopharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Varies |
| 0304 94 | Alaska pollock (theragra chalcogramma) | Varies |
| 0304 95 | Fish of the families (bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae,) other than alaska pollock (theragra chalcogramma) | Varies |
| 0304 96 | Dogfish and other sharks | Varies |
| 0304 97 | Rays and skates (rajidae) | Varies |
| 0304 99 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen › Other | Varies |
← Chapter 03: Fish, crustaceans and molluscs
Related HSN codes
Frequently Asked Questions
What is the HSN code for fish fillets and other fish meat (whether or not minced)?
The HSN code for fish fillets and other fish meat (whether or not minced) is 0304, under Chapter 03 (Fish, crustaceans and molluscs).
What is the GST rate on fish fillets and other fish meat (whether or not minced)?
It depends on the specific item: all goods, other than fresh or chilled, pre-packaged and labelled is 5%; all goods, fresh or chilled is Nil; 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.