Lekhae

HSN 0305: Fish, dried, salted or in brine; smoked fish, whether or…

HSN code 0305 covers: Fish, dried, salted or in brine; smoked fish, whether or not cooked before, or during the smoking process.

It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 0305 in the HSN/SAC column and 5 in the GST % column when you bill it.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.

What's inside 0305

This heading has 22 subheadings, including: Fish; livers, roes and milt of fish, dried, smoked, salted or in brine, Fish fillets; dried, salted or in brine, but not smoked, tilapias, catfish, carp, eels, Nile perch, and snakeheads, Fish fillets; dried, salted or in brine, but not smoked, of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, Fish fillets; dried, salted or in brine, but not smoked, n.e.c. in item no. 0305.3, Fish; smoked, whether or not cooked before or during smoking, salmon, Pacific (Oncorhynchus nerka, gorbuscha, keta, tschawytscha, kisutch, masou, rhodurus), Atlantic (Salmo salar) and Danube (Hucho hucho), includes fillets, but excludes edible fish offal, Fish; smoked, whether or not cooked before or during smoking, herrings (Clupea harengus, Clupea pallasii), includes fillets, but excludes edible fish offal, Fish; smoked, whether or not cooked before or during smoking, trout (Salmo trutta, Oncorhynchus mykiss/clarki/aguabonita/gilae/apache/chrysogaster), includes fillets, but excludes edible fish offal, Fish; smoked, whether or not cooked before or during smoking, tilapias, catfish, carp, eels, Nile perch, and snakeheads, includes fillets, but excludes edible fish offal…. Use the HSN/SAC finder to pin down the exact code.

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