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GST Rates of HSN 0305
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process
(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 | ||
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 |
May
|
|
|
10 May
☑ Monthly | GSTR-7
GSTR-7 for the m/o Apr 2025 (For TDS Deductors u/s 51 - Section 39(3)).
☑ Monthly | GSTR-8
GSTR-8 for the m/o Apr 2025 [For TCS collection by E-Commerce Operators - Section 52(4)].
11 May
☑ Monthly | GSTR-1
GSTR-1 for the m/o Apr 2025 (Monthly Taxpayers) - N.No. 83/2020.
13 May
☑ Monthly | GSTR-5
GSTR-5 for the m/o Apr 2025 [Return by Non Resident Taxpayers - Rule 63 - Section 39(5)]
☑ Monthly | GSTR-6
GSTR-6 for the m/o Apr 2025 [For Input Service Distributors - Rule 65 & Section 39(4)].
☑ Monthly | IFF
IFF for the m/o Apr 2025 (QRMP Taxpayers, Optional) - Rule 59(2).
20 May
☑ Monthly | GSTR-3B
GSTR-3B for the m/o Apr 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.
☑ Monthly | GSTR-5A
GSTR-5A for the m/o Apr 2025 [Return by OIDAR Service Providers - Rule 64.]
25 May
☑ Monthly | PMT-06
PMT-06 Monthly tax payment for Apr 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].
Taxpayers have a choice to pay tax either, as per -
28 May
☑ Monthly | GSTR-11
GSTR-11 for the m/o Apr 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).