HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 03 |
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES | ||
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 |
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
☑ 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)