Lekhae
HSN 03: Fish and crustaceans
HSN code 03 covers: Fish and crustaceans, molluscs and other aquatic invertebrates.
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
Headings under chapter 03
- 0301 — Fish; live
- 0302 — Fish; fresh or chilled, excluding fish fillets and other fish meat of heading 0304
- 0303 — Fish; frozen, excluding fish fillets and other fish meat of heading 0304
- 0304 — Fish fillets and other fish meat (whether or not minced); fresh, chilled or frozen
- 0305 — Fish, dried, salted or in brine; smoked fish, whether or not cooked before, or during the smoking process
- 0306 — Crustaceans; in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked, cooked or not before or during smoking; in shell, steamed or boiled, whether or not chilled, frozen, dried, salted or in brine
- 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
- 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
- 0309 — Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption
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