Q3HSN Code 0305
Fish, dried, salted or in brine
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
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 0305
| Code | Description | GST rate |
|---|---|---|
| 0305 10 00 | Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumptionflours, meals and pellets, of fish fit for human consumption | Varies |
| 0305 20 | Livers, roes and milt of fish, dried, smoked, salted or in brine | Varies |
| 0305 30 00 | Fish fillets, dried, salted or in brine, but not smoked | Varies |
| 0305 31 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.),carp (cyprinus spp.,carassius spp., cteno- pharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, leptobarbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Varies |
| 0305 32 | Fish of the familes bregmacerotidae, euclichthyidae, gadidae,macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae | Varies |
| 0305 39 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process › Other | Varies |
| 0305 41 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus),atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Varies |
| 0305 41 00 | Pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchus keta, oncorhynchus tschawytscha, oncorhynchus kisutch, oncorhynchus masou and oncorhynchus rhodurus), atlantic salmon (salmo salar) and danube salmon (hucho hucho) | Varies |
| 0305 42 | Herrings (clupea harengus, clupea pallasii) | Varies |
| 0305 43 | Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache and oncorhynchus chrysogaster) | Varies |
| 0305 44 | 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, catlacatla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.) | Varies |
| 0305 44 00 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., ctenophar-yngodon 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 |
| 0305 49 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process › Other | Varies |
| 0305 51 | Cod (gadus morhua, gadus ogac, gadusmacrocephalus) | Varies |
| 0305 51 00 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Varies |
| 0305 52 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., cteno-pharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catlacatla, labeo spp., osteochilus hasselti, lepto-barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) andsnakeheads (channa spp.) | Varies |
| 0305 52 00 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.),carp (cyprinus spp.,carassius spp., cteno-pharyngodon idellus, hypophthalmichthys spp.,cirrhinus spp., mylopharyngodon piceus, catlacatla, labeo spp., osteochilus hasselti,lepto-barbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) andsnakeheads (channa spp.) | Varies |
| 0305 53 | Fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae, other than cod (gadus morhua, gadus ogac, gadus macro-cephalus) | Varies |
| 0305 54 | Herrings (clupea harengus, clupea pallasii),anchovies (engraulis spp.), sardines (sardinapilchardus, sardinops spp.), sardinella (sardinellaspp.), brisling or sprats (sprattus sprattus), mackerel (scomber scombrus, scomber australasicus, scomber japonicus), indian mackerels (rastrelliger spp.), seerfishes (scomberomorus spp.), jack and horse mackerel (trachurus spp.), jacks, crevalles (caranx spp.), cobia (rachycentron canadum), silver pomfrets (pampus spp.), pacific saury (cololabis saira), scads (decapterus spp.), capelin (mallotus villosus), sword fish (xiphias gladius), kawakawa (euthynnus affinis), bonitos (sarda spp.), marlins, sailfishes, spearfish (istiophoridae) | Varies |
| 0305 59 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process › Other | Varies |
| 0305 59 10 | Mumbai duck | Varies |
| 0305 59 20 | Seer without head | Varies |
| 0305 59 30 | Sprats | Varies |
| 0305 61 | Herrings (clupea harengus, clupea pallasii) | Varies |
| 0305 62 | Cod (gadus morhua, gadus ogac, gadus macrocephalus) | Varies |
| 0305 63 | Anchovies (engraulis spp.) | Varies |
| 0305 64 | Tilapias (oreochromis spp.), catfish (pangasius spp., silurus kg. spp., clarias spp., ictalurus spp.), carp (cyprinus spp.,carassius spp., cteno- pharyngodon 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 |
| 0305 69 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process › Other | Varies |
| 0305 69 10 | Mumbai duck | Varies |
| 0305 69 20 | Seer without head | Varies |
| 0305 69 30 | Sprats | Varies |
| 0305 71 | Shark fins | Varies |
| 0305 72 | Fish heads, tails and maws | Varies |
| 0305 79 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process › Other | Varies |
← Chapter 03: Fish, crustaceans and molluscs
Related HSN codes
0306Crustaceans, whether in shell or not, live, fresh, chilled0304Fish fillets and other fish meat (whether or not minced)0307Molluscs, whether in shell or not, live, fresh, chilled0303Fish, frozen, excluding fish fillets and other fish meat0308Aquatic invertebrates other than crustaceans and molluscs0302Fish, fresh or chilled, excluding fish fillets and other
Frequently Asked Questions
What is the HSN code for fish, dried, salted or in brine?
The HSN code for fish, dried, salted or in brine is 0305, under Chapter 03 (Fish, crustaceans and molluscs).
What is the GST rate on fish, dried, salted or in brine?
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.