GST Library
Subscription
GST News
GST Videos
GST Calendar
GST Case Laws
GST Notifications
GST Act / Rules
GST Rates
GST Set-off Calculator
GST Forms
Full Site Search
Classification by CTA
E-way Bill
Finance Bill

GST e-Books
GST Act & Rules
GST Rates Compendium
Classification by CTA

TaxReply India Pvt Ltd.
TM
Free GST updates via...
twitter
8130462634

Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 03

Print

Fish and crustaceans, molluscs and other aquatic invertebrates


NOTES :

1. This Chapter does not cover :

(a) mammals of heading 0106;

(b) meat of mammals of heading 0106 ( heading 0208 or 0210);

(c) fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 2301); or

(d) caviar or caviar substitutes prepared from fish eggs (heading 1604).

2. In this Chapter, the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.