HSN Code 03023900 -- – Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 (GST Rate Nil)

HSN Code 03023900

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes : other

HSN03023900

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304tunas (of the genus thunnus), skipjack orstripe?bellied bonito [euthynnus (katsuwonus)pelamis], excluding livers and roes : other

Nil
IGST
Exempt (Nil)
CGSTNil
SGST/UTGSTNil
CessNil
Chapter: Chapter 03 -- Fish, crustaceans, molluscs
Heading: 0302
Subheading: 030239
Source: Notification No. 10/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Supplies under HSN Code 03023900 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.

Create an invoice with this code → See all items at Nil →

Related codes from Fish, crustaceans, molluscs

03023100
Fish, fresh or chilled, excluding fishfillets and other fish meat of h
Nil
03023200
Fish, fresh or chilled, excluding fishfillets and other fish meat of h
Nil
03023300
Fish, fresh or chilled, excluding fishfillets and other fish meat of h
Nil
03023400
Fish, fresh or chilled, excluding fishfillets and other fish meat of h
Nil
03023500
Fish, fresh or chilled, excluding fishfillets and other fish meat of h
Nil

Frequently asked questions

What is HSN Code 03023900?
HSN Code 03023900 is the official Harmonized System of Nomenclature code for Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304tunas (of the genus thunnus), skipjack , as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03023900?
HSN Code 03023900 attracts GST at Nil (IGST). For intra-state supplies, this is split as CGST Nil + SGST Nil. As per Notification No. 10/2025 - Central Tax (Rate).
Which chapter does HSN Code 03023900 belong to?
HSN Code 03023900 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
Scroll to Top