HSN Code & GST Rate for Bricks & ceramic products - Chapter 69
18 Jan, 2025
Navigating HSN codes and GST rates for fish, fillets, and other aquatic animal meat can be challenging for businesses in the seafood industry. Chapter 3 of the GST tariff simplifies this by categorizing products and assigning applicable tax rates. This guide offers a clear overview of HSN classifications and GST rates, ensuring compliance with tax regulations is easy and stress-free.
Rates (%) | Products Description | HSN Codes | Export and Import HSN Codes |
---|---|---|---|
Nil | Live fish. | 0301 | 03011100, 03011900, 03019100, 03019200, 03019300, 03019400, 03019500, 03019900 |
Nil | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | 0302 | 03021100, 03021300, 03021400, 03021900, 03022100, 03022200, 03022300, 03022400, 03022900, 03023100, 03023200, 03023300, 03023400, 03023500, 03023600, 03023900, 03024100, 03024200, 03024300, 03024400, 03024500, 03024600, 03024700, 03024900, 03025100, 03025200, 03025300, 03025400, 03025500, 03025600, 03025700, 03025900, 03027100, 03027200, 03027300, 03027400, 03027900, 03028100, 03028200, 03028300, 03028400, 03028500, 030289, 03028910, 03028920, 03028930, 03028990, 03029000, 030291, 03029110, 030292, 03029210, 030299, 03029910, 03029990 |
NIL | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 and other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available | 0303 | 03031100, 03031200, 03031300, 03031400, 03031900, 03032300, 03032400, 03032500, 03032600, 03032900, 03033100, 03033200, 03033300, 03033400, 03033900, 03034100, 03034200, 03034300, 03034400, 03034500, 03034600, 03034900, 03035100, 03035300, 03035400, 03035500, 03035600, 03035700, 03035900, 03036300, 03036400, 03036500, 03036600, 03036700, 03036800, 03036900, 030381, 03038110, 03038190, 03038200, 03038300, 03038400, 030389, 03038910, 03038920, 03038930, 03038940, 03038950, 03038960, 03038970, 03038980, 03038990, 03038991, 03039010, 03039090, 030391, 03039110, 03039190, 030392, 03039210, 030399, 03039910, 03039990 |
5% | Fish, frozen, excluding fish fillets and other fish meat of heading and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available | 0303 | 03031100, 03031200, 03031300, 03031400, 03031900, 03032300, 03032400, 03032500, 03032600, 03032900, 03033100, 03033200, 03033300, 03033400, 03033900, 03034100, 03034200, 03034300, 03034400, 03034500, 03034600, 03034900, 03035100, 03035300, 03035400, 03035500, 03035600, 03035700, 03035900, 03036300, 03036400, 03036500, 03036600, 03036700, 03036800, 03036900, 030381, 03038110, 03038190, 03038200, 03038300, 03038400, 030389, 03038910, 03038920, 03038930, 03038940, 03038950, 03038960, 03038970, 03038980, 03038990, 03038991, 03039010, 03039090, 030391, 03039110, 03039190, 030392, 03039210, 030399, 03039910, 03039990 |
5% | Fish fillets and other fish meat (whether or not minced), frozen.All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE] | 0304 | 03043100, 03043200, 03043300, 03043900, 03044100, 03044200, 030443000, 03044400, 03044500, 03044600, 03044700, 03044800, 030449, 03044910, 03044920, 03044930, 03044940, 03044990, 03045100, 03045200, 03045300, 03045400, 03045500, 03045600, 03045700, 030459, 03045910, 03045920, 03045930, 03045940, 03045990, 03046100, 03046200, 03046300, 03046900, 03047100, 03047200, 03047300, 03047400, 03047500, 03047900, 03048100, 03048200, 03048300, 03048400, 03048500, 03048600, 03048700, 030488, 03048810, 03048820, 03048830, 030489, 03048910, 03048920, 03048930, 03048940, 03048990, 03049100, 03049200, 03049300, 03049400, 03049500, 03049600, 03049700, 03049900 |
NIL | Fish fillets and other fish meat (whether or not minced), fresh or chilled. | 0304 | 03041100, 03041200,03041900,03042100,03042200, 03042910,03042930, 03042950, 03043100, 03043200, 03043300, 03043900, 03044100, 03044200, 03044300, 03044400, 03044500, 03044600, 03044700, 03044800, 030449, 03044910, 03044920, 03044930, 03044940, 03044990, 03045100, 03045200, 03045300, 03045400, 03045500, 03045600, 03045700, 030459, 03045910, 03045920, 03045930, 03045940, 03045990, 03046100, 03046200, 03046300, 03046900, 03047100, 03047200, 03047300, 03047400, 03047500, 03047900, 03048100, 03048200, 03048300, 03048400, 03048500, 03048600, 03048700, 030488, 03048810, 03048820, 03048830, 030489, 03048910, 03048920, 03048930, 03048940, 03048990, 03049100, 03049200, 03049300, 03049400, 03049500, 03049600, 03049700, 03049900 |
5% | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption | 0305 | 03051000, 03052000, 03053100, 03053200, 03053900, 03054100, 03054200, 03054300, 03054400, 03054900, 03055100, 03055910, 03055920, 03055930, 03055990, 03056100, 03056200, 03056300, 03056400, 03056910, 03056920, 03056930, 03056990, 03057100, 03057200, 03057900 |
NIL | Fish dried (not put up in unit container bearing a brand name) | 0305 | 03051000, 03052000, 03053100, 03053200, 03053900, 03054100, 03054200, 03054300, 03054400, 03054900, 03055100, 03055910, 03055920, 03055930, 03055990, 03056100, 03056200, 03056300, 03056400, 03056910, 03056920, 03056930, 03056990, 03057100, 03057200, 03057900 |
5% | Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. e right in a court of e voluntarily], subject to the conditions as in the ANNEXURE] | 0306 | 03061100, 03061210, 03061290, 03061400, 03061500, 03061610, 03061690, 03061711, 03061719, 03061790, 03061900, 03062100, 03062200, 03062400, 03062500, 03062600, 03062710, 03062720, 03062900, 03063100, 03063200, 03063300, 03063400, 03063500, 03063600, 03063900, 03069100, 03069200, 03069300, 03069400, 03069500, 03069900 |
Nil | Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or boiling in water live, fresh or chilled. | 0306 | 03061100, 03061210, 03061290, 03061400, 03061500, 03061610, 03061690, 03061711, 03061719, 03061790, 03061900, 03062100, 03062200, 03062400, 03062500, 03062600, 03062710, 03062720, 03062900, 03063100, 03063200, 03063300, 03063400, 03063500, 03063600, 03063900, 03069100, 03069200, 03069300, 03069400, 03069500, 03069900 |
5% | Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption | 0307 | 03071100, 03071900, 03072100, 03072900, 03073100, 03073910, 03073990, 03074110, 03074120, 030742, 03074210, 03074220, 030743, 03074310, 03074320, 03074330, 030749, 03074910, 03074920, 03074930, 03074940, 03074990, 03075100, 03075900, 03076000, 03077100, 03077900, 03078100, 03078200, 03078300, 03078400, 03078700, 03078800, 03078900, 03079100, 03079900, 03079910, 03079920, 03079990 |
Nil | Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. | 0307 | 03071100, 03071900, 03072100, 03072900, 03073100, 03073910, 03073990, 03074110, 03074120, 030742, 03074210, 03074220, 030743, 03074310, 03074320, 03074330, 030749, 03074910, 03074920, 03074930, 03074940, 03074990, 03075100, 03075900, 03076000, 03077100, 03077900, 03078100, 03078200, 03078300, 03078400, 03078700, 03078800, 03078900, 03079100, 03079900, 03079910, 03079920, 03079990 |
5% | Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption | 0308 | 03081100, 03081900, 03082100, 03082900, 03083010, 03083020, 03089000 |
Nil | Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. | 0308 | 03081100, 03081900, 03082100, 03082900, 03083010, 03083020, 03089000 |
Disclaimer: The GST rates and HSN codes provided are based on the author's best understanding and are subject to periodic updates in line with the prevailing laws. This content is for informational purposes only and does not constitute professional advice or a formal recommendation. While efforts have been made to ensure accuracy, errors or omissions may occur. Online Legal India is not liable for any loss or damage resulting from inaccuracies or incomplete information in this document.