HSN Code | HSN Description | GST Rate | |
---|---|---|---|
Chapter 03 |
FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES | ||
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 |
☑ 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)