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HSN Codes and GST Rates of Chapter 03

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 03

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

0301

Live fish

- Ornamental fish:

03011100

-- Freshwater

03011900

-- Other

- Other Live Fish :

03019100

-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae. Oncorhynchus apache and Oncorhynchus chrysogaster)

03019200

-- Eals (Anguilla spp.)

03019300

-- Carp (Cyprinus spp., Carassius spp., Cteno-pharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

03019400

-- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

03019500

-- Southern bluefin tunas (Thunnus maccoyii)

03019900

-- Other

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

- Salmonidae, excluding edible fish offal of sub-headings 030291 to 030299 :

03021100

-- Trout (Salmo trutta, Oncorhyncus mykiss, Oncorhyncus clarkii, Oncorhyncus aguabonita, Oncorhyncus gilae, Oncorhyncus apache and Oncorhyncus chryso gaster)

03021300

-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

03021400

-- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

03021900

-- Other

- Flat fish (Pleuronectidae, Bothidae, Cyno-glossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of sub-headings 030291 to 030299 :

03022100

-- Halibut (Rheinhardtius hippoglossidae, Hippoglossus hippoglossus, Hippoglossus stenolepis)

03022200

-- Plaice (Pleuronectes platessa)

03022300

-- Sole (Solea spp.)

03022400

-- Turbots (Psetta maxima)

03022900

-- Other

- Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwo-nuspelamis), excluding edible fish offal of sub-headings 030291 to 030299:

03023100

-- Albacore or long finned tunas (Thun-nus alalunga)

03023200

-- Yellowfin tunas (Thunnus albacares)

03023300

-- Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis)

03023400

-- Bigeye tunas (Thunnus obesus)

03023500

-- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

03023600

-- Southern bluefin tunas (Thunnus maccoyii)

03023900

-- Other

- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sar dines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), 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), excluding edible fish offal of sub-headings 030291 to 030299:

03024100

-- Herrings (Clupea harengus, Clupea pallasii)

03024200

-- Anchovies (Engraulis spp.)

03024300

-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

03024400

-- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

03024500

-- Jack and horse mackerel (Trachurus spp.)

03024600

-- Cobia (Rachycentron canadum)

03024700

-- Sword fish (Xiphias gladius)

03024900

-- Other

- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub-headings 030291 to 030299 :

03025100

-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

03025200

-- Haddock (Melangrammus aegllefinus)

03025300

-- Coal fish (Pollachinus virens)

03025400

-- Hake (Merluccius spp., Urophycis spp.)

03025500

-- Alaska Pollock (Theragrachalcogra-mma)

03025600

-- Blue whittings (Micromesistius poutassou, Micromesistius australis)

03025900

-- Other

- 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, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of sub-headings 030291 to 030299 :

03027100

-- Tilapias (Oreochromis spp.),

03027200

-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

03027300

-- Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthal michthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.):

03027400

-- Eels (Anguilla spp.)

03027900

-- Other

- Other fish excluding edible fish offal of sub-headings 030291 to 030299 :

03028100

-- Dogfish and other sharks

03028200

-- Rays and skates (Rajidae)

03028300

-- Tooth fish (Dissostichus spp.)

03028400

-- Seabass (Dicentrarchus spp.)

03028500

-- Seabream (Sparidae)

030289

-- Other:

03028910

--- Hilsa (Tenualosa ilisha)

03028920

--- Dara

03028930

--- Pomfret

03028990

--- Other

- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:

03029100

-- Livers, roes and milt

03029200

-- Shark fins

030299

-- Other:

03029910

--- Fish fins other than shark fins; heads, tails and maws

03029990

--- Other edible fish offal

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304

- Salmonidae, excluding edible fish offal of sub-headings 030391 to 030399 :

03031100

-- Sockeye salmon (red salmon,) (Oncor-hynchus nerka)

03031200

-- Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncor-hynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

03031300

-- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

03031400

-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncor-hynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

03031900

-- Other

- 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, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads, (Channa spp.), excluding edible fish offal of sub-headings 030391 to 030399 :

03032300

-- Tilapias (Oreochromis spp.)

03032400

-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.).

03032500

-- Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypoph-thalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

03032600

-- Eels (Anguilla spp.)

03032900

-- Other

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophtha-lmidae and Citharidae), excluding edible fish offal of sub-headings 030391 to 030399 :

03033100

-- Halibut (Rheinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

03033200

-- Plaice (Pleuronectes platessa)

03033300

-- Sole (Solea spp.)

03033400

-- Turbots (Psetta maxima)

03033900

-- Other

- Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwo-nuspelamis), excluding edible fish offal of sub-headings 030391 to 030399:

03034100

-- Albacore or long finned tunas (Thunnus alalunga)

03034200

-- Yellowfin tunas (Thunnus albacares)

03034300

-- Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis)

03034400

-- Bigeye tunas (Thunnus obesus)

03034500

-- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

03034600

-- Southern bluefin tunas (Thunnus maccoyii)

03034900

-- Other

- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), 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), excluding edible fish offal of sub-headings 030391 to 030399 :

03035100

-- Herrings (Clupea harengus, Clupea pallasii)

03035300

-- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

03035400

-- Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

03035500

-- Jack and horse mackerel (Trachurus spp.)

03035600

-- Cobia (Rachycentron canadum)

03035700

-- Sword fish (Xiphias gladius)

030359

-- Others:

03035910

--- Indian mackerels (Rastrelliger spp.)

03035990

--- Other

03036300

-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

03036400

-- Haddock (Melanogrammus aeglefinus)

03036500

-- Coal fish (Pollachius virens)

03036600

-- Hake (Merluccius spp., Urophycis spp.)

03036700

-- Alaska Pollock (Theragra chalcogramma)

03036800

-- Blue whitings (Micromesistius poutassou, Micromesistiusaustralis)

03036900

-- Other

- Other fish, excluding edible fish offal of sub-headings 030391 to 030399 :

030381

-- Dogfish and other sharks :

03038110

--- Dogfish

03038190

--- Other Sharks

03038200

-- Rays and skates (Rajidae)

03038300

-- Tooth fish (Dissostichus spp.)

03038400

-- Seabass (Dicentrarchus spp.)

030389

-- Other:

03038910

--- Hilsa (Tenualosa ilisha)

03038920

--- Dara

03038930

--- Ribbon fish

03038940

--- Seer

03038950

--- Pomfret (white or silver or black)

03038960

--- Ghol

03038970

--- Threadfin

03038980

--- Croakers, groupers and flounders

03038990

--- Other

- Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:

030391

-- Livers, roes and milt:

03039110

--- Egg or egg yolk of fish

03039190

--- Other

03039200

-- Shark fins

030399

-- Other:

03039910

--- Fish fins other than shark fins, heads, tails and maws

03039990

--- Other edible fish offal

0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

- Fresh or chilled fillets of 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, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):

03043100

-- Tilapias (Oreochromis spp.)

03043200

-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

03043300

-- Nile Perch (Lates niloticus)

03043900

-- Other

- Fresh or chilled fillets of other fish :

03044100

-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncor-hynchus rhodurus), Atlantic salmon (Salmo salar) and Danube Salmon (Hucho hucho)

03044200

-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncor-

hynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

03044300

-- Flat fish (Pleuronectidae, Bothidae, Cyno-glossidae, Soleidae, Scophthalmidae and Citharidae)

03044400

-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

03044500

-- Swordfish (Xiphias gladius)

03044600

-- Tooth fish (Dissostichus spp.)

03044700

-- Dogfish and other sharks

03044800

-- Rays and skates (Rajidae)

030449

-- Other:

03044910

--- Hilsa (Tenualosa ilisha)

03044930

--- Seer

03044940

--- Tuna

03044990

--- Other

- Other, fresh or chilled:

03045100

-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthal-michthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (hates niloticus) and snakeheads (Channa spp.)

03045200

-- Salmonidae

03045300

-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

03045400

-- Sword fish (Xiphias gladius)

03045500

-- Tooth fish (Dissostichus spp.)

03045600

-- Dogfish and other sharks

03045700

-- Rays and skates (Rajidae)

030459

-- Other:

03045910

--- Hilsa (Tenualosa ilisha)

03045930

--- Seer

03045940

--- Tuna

03045990

--- Other

- Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypoph-thalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Mega lobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):

03046100

-- Tilapias (Oreochromis spp.)

03046200

-- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

03046300

-- Nile Perch (Lates niloticus)

03046900

-- Other

- Frozen fillets of fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae :

03047100

-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

03047200

-- Haddock (Melanogrammus aeglefinus)

03047300

-- Coal fish (Pollachius virens)

03047400

-- Hake (Merluccius spp., Urophycis spp.)

03047500

-- Alaska Pollock (Theragra chalcogramma)

03047900

-- Other

- Frozen fillets of other fish :

03048100

-- 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)

03048200

-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncor-hynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

03048300

-- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

03048400

-- Sword fish (Xiphias gladius)

03048500

-- Tooth fish (Dissostichus spp.)

03048600

-- Herrings (Clupea harengus, Clupea pallasii)

03048700

-- Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)

030488

-- Dogfish, other sharks Rays and skates (Rajidae):

03048810

--- Dogfish

03048820

--- Other sharks

03048830

--- Rays and skates (Rajidae)

030489

-- Other:

03048910

--- Hilsa (Tenualosa ilisha)

03048930

--- Seer

03048940

--- Tuna

03048990

--- Other

- Other, frozen:

03049100

-- Sword fish (Xiphias gladius)

03049200

-- Tooth fish (Dissostichus spp.)

03049300

-- 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, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

03049400

-- Alaska Pollock (Theragra chalcogramma)

03049500

-- Fish of the families (Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae,) other than Alaska Pollock (Theragra chalcogramma)

03049600

-- Dogfish and other sharks

03049700

-- Rays and skates (Rajidae)

03049900

-- Other

0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process

03052000

- Livers, roes and milt of fish, dried, smoked, salted or in brine

- Fish fillets, dried, salted or in brine, but not smoked:

03053100

-- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthal-michthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteo-chilus hasselti, Leptobarbus hoevenii, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

03053200

-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

03053900

-- Other

- Smoked fish, including fillets, other than edible fish offal:

03054100

-- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus

tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncor-hynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

03054200

-- Herrings (Clupea harengus, Clupea pallasii)

03054300

-- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

03054400

-- 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., Osteo-chilus hasselti, Leptobarbus hoevenii, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

03054900

-- Other

- Dried fish, other than edible fish offal, whether or not salted but not smoked:

03055100

-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

03055200

-- 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, Leptobarbus hoevenii, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

03055300

-- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

03055400

-- Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), 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)

030559

-- Other:

03055910

--- Mumbai duck

03055920

--- Seer without head

03055930

--- Sprats

03055990

--- Other

- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal

03056100

-- Herrings (Clupea harengus, Clupea pallasii)

03056200

-- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

03056300

-- Anchovies (Engraulis spp.)

03056400

-- 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, Leptobarbus hoevenii, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

030569

-- Other:

03056910

--- Mumbai duck

03056920

--- Seer without head

03056930

--- Sprats

03056990

--- Other

- Fish fins, heads, tails, maws and other edible fish offal:

03057100

-- Shark fins

03057200

-- Fish heads, tails and maws

03057900

-- Other

0306

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

- Frozen :

03061100

-- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)

030612

-- Lobsters (Homarus spp.):

03061210

--- Whole, cooked

03061290

--- Other

03061400

-- Crabs

03061500

-- Norway lobsters (Nephrops norvegicus)

030616

-- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):

03061610

--- Accelerated Freeze Dried (AFD)

03061690

--- Other

030617

-- Other shrimps and prawns :

--- Scampi (Macrobrachium spp.):

03061711

---- Accelerated Freeze Dried (AFD)

03061719

---- Other

03061720

--- Vannamei shrimp (Litopenaeus vannamei)

03061730

--- Indian white shrimp (Fenneropenaeus indicus)

03061740

--- Black tiger shrimp (Penaeus monodon)

03061750

--- Flower shrimp (Penaeus semisulcatus)

03061790

--- Other

03061900

-- Other

- Live, fresh or chilled:

03063100

-- Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)

03063200

-- Lobsters (Homarus spp.)

03063300

-- Crabs

03063400

-- Norway lobsters (Nephrops norvegicus)

03063500

-- Cold water shrimps and prawns (Pandalus spp., Crangon crangon)

030636

-- Other shrimps and prawns :

03063610

--- Scampi (Macrobachium spp.)

03063620

--- Vannamei shrimp (Litopenaeus vannamei)

03063630

--- Indian white shrimp (Fenneropenaeus indicus)

03063640

--- Black tiger shrimp (Penaeus monodon)

03063650

--- Flower shrimp (Penaeus semisulcatus)

03063660

--- Artemia

03063690

--- Other

03063900

-- Other

- Other:

03069100

-- Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)

03069200

-- Lobsters (Homarus spp.)

03069300

-- Crabs

03069400

-- Norway lobsters (Nephrops norvegicus)

03069500

-- Shrimps and prawns

03069900

-- Other

0307

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

- Oysters :

03071100

-- Live, fresh or chilled

03071200

-- Frozen

03071900

-- Other

- Scallops and other molluscs of the family Pectinidae :

03072100

-- Live, fresh or chilled

03072200

-- Frozen

03072900

-- Other

- Mussels (Mytilus spp., Perna spp.):

03073100

-- Live, fresh or chilled

03073200

-- Frozen

030739

-- Other:

03073910

--- Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp.)

03073990

--- Other

- Cuttle fish and squid :

030742

-- Live, fresh or chilled :

03074210

--- Cuttle fish

03074220

--- Squid

030743

-- Frozen :

03074310

--- Cuttle fish

03074320

--- Whole squids

03074330

--- Squid tubes

03074390

--- Other

030749

-- Other:

03074910

--- Cuttle fish

03074920

--- Whole squids

03074930

--- Squid tubes

03074940

--- Dried squids

03074990

--- Other

- Octopus (Octopus spp.):

03075100

-- Live, fresh or chilled

03075200

-- Frozen

03075900

-- Other

03076000

- Snails, other than sea snails

- Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae):

03077100

-- Live, fresh of chilled

03077200

-- Frozen

03077900

-- Other

- Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.):

03078100

-- Live, fresh or chilled abalone (Haliotis spp.)

03078200

-- Live, fresh or chilled stromboid conchs (Strombus spp.)

03078300

-- Frozen abalone (Haliotis spp.)

03078400

-- Frozen stromboid conchs (Strombus spp.)

03078700

-- Other abalone (Haliotis spp.)

03078800

-- Other stromboid conchs (Strombus spp.)

- Other

03079100

-- Live, fresh or chilled

03079200

-- Frozen

03079900

-- Other

0308

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

- Sea cucumbers (Stichopus japonicus, Holothuroidea):

03081100

-- Live, fresh or chilled

03081200

-- Frozen

03081900

-- Other

- Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus):

03082100

-- Live, fresh or chilled:

03082200

-- Frozen

03082900

-- Other

030830

- Jellyfish (Rhopilema spp.):

03083010

--- Live, fresh or chilled

03083020

--- Dried, salted or frozen

03083090

--- Other

03089000

- Other

0309

Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption

030910

- Of fish:

03091010

--- Fresh or chilled

03091020

--- Frozen

03091030

--- Salted, in brine, dried or smoked

03091090

--- Other

030990

- Other:

--- Of crustaceans, fresh or chilled:

03099011

---- Vannamei shrimp (Litopenaeus vannamei)

03099012

---- Indian white shrimp (Fenneropenaeus indicus)

03099013

---- Black tiger shrimp (Penaeus monodon)

03099014

---- Flower shrimp (Penaeus semisulcatus)

03099019

---- Other

--- Of crustaceans, frozen:

03099021

---- Vannamei shrimp (Litopenaeus vannamei)

03099022

---- Indian white shrimp (Fenneropenaeus indicus)

03099023

---- Black tiger shrimp (Penaeus monodon)

03099024

---- Flower shrimp (Penaeus semisulcatus)

03099029

---- Other

--- Of crustaceans, salted, in brine, dried or smoked:

03099031

---- Vannamei shrimp (Litopenaeus vannamei)

03099032

---- Indian white shrimp (Fenneropenaeus indicus)

03099033

---- Black tiger shrimp (Penaeus monodon)

03099034

---- Flower shrimp (Penaeus semisulcatus)

03099039

---- Other

03099040

--- Of crustaceans, other

03099050

--- Of molluscs, fresh or chilled

03099060

--- Of molluscs, frozen

03099070

--- Of molluscs, salted, in brine, dried or smoked

03099080

--- Of molluscs, other

03099090

--- Other

25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)