HSN Code 03021300
Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304-salmonidae, excluding livers and roes : --pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus)
Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304-salmonidae, excluding livers and roes : --pacific salmon (oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus)
When does this rate apply?
Supplies under HSN Code 03021300 are exempt from GST (Nil rate). You may still need to mention this code on a Bill of Supply -- composition dealers and exempt suppliers cannot issue tax invoices.
This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.