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 |
☑ 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.
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)