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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 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, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, 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 Oncorhynchus 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., Osteochilus hasselti, Leptobarbus hoeveni, 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 hoeveni, 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 hoeveni, 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