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GST Rates of HSN 0304
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
(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 | ||
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 |
24
Apr
Apr
S
M
T
W
T
F
S
24 Apr
☑ 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.
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)