Chapter 039 Tariff Headings
HSN Codes Chapter 03: Fish and seafood
Chapter 03 of the GST HSN tariff classifies fish and crustaceans, molluscs and other aquatic invertebrates. This chapter contains 9 4-digit tariff headings with applicable GST rates effective 22 September 2025.
Official CBIC Rates (Notification 09/2025 & 10/2025)GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.. Main active GST slabs across goods are 0%, 5%, 18% and 40%.
4-Digit Tariff Headings in Chapter 03
Select any heading below to view its complete 6-digit and 8-digit sub-codes, item-level rate specifications, and CBIC notification details.
Fish, Fresh Or Chilled, Excluding Fish Fillets And Other Fish Meat Of Heading 0303
GST Rate:
0% (Nil / exempt)
Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0303
GST Rate:
0% (Nil / exempt)
5%
Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen
GST Rate:
0% (Nil / exempt)
0% (Nil / exempt)
5%
Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process
GST Rate:
0% (Nil / exempt)
5%
Crustaceans, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Crustaceans, Whether In Shell Or Not, Whether Or Not Cooked Before Or During The Smoking Process; Crustaceans, In Shell, Cooked By Steaming Or By Boiling In Water, Whether Or Not Chilled, Frozen, Dried, Salted Or In Brine
GST Rate:
0% (Nil / exempt)
0% (Nil / exempt)
5%
Molluscs, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Molluscs, Whether In Shell Or Not, Whether Or Not Cooked Before Or During The Smoking Process
GST Rate:
0% (Nil / exempt)
0% (Nil / exempt)
5%
Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process
GST Rate:
0% (Nil / exempt)
0% (Nil / exempt)
5%
Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption
GST Rate:
0% (Nil / exempt)
0% (Nil / exempt)
5%
How Many HSN Digits Do You Need to Mention?
Under GST Notification 78/2020-Central Tax, businesses must declare HSN codes on tax invoices according to annual aggregate turnover:
| Annual Turnover | B2B Invoices | B2C Invoices |
|---|---|---|
| Up to ₹5 Crore | 4 Digits minimum | Optional (4 Digits recommended) |
| Above ₹5 Crore | 6 Digits mandatory | 6 Digits mandatory |
| Exports / Imports | 8 Digits mandatory | 8 Digits mandatory |