HSN Code 03024300
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304-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), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes:-- sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus)
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304-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), jack and orse mackerel (trachurus spp.), cobia (rachycentron canadum) and swordfish (xiphias gladius), excluding livers and roes:-- sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus)
When does this rate apply?
Supplies under HSN Code 03024300 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.