HSN Code 03024300 -- – Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03 (GST Rate Nil)

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)

HSN03024300

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)

Nil
IGST
Exempt (Nil)
CGSTNil
SGST/UTGSTNil
CessNil
Heading: 0302
Subheading: 030243
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 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.

Frequently asked questions

What is HSN Code 03024300?
HSN Code 03024300 is the official Harmonized System of Nomenclature code for Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304-herrings (clupea harengus, clupea pal, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03024300?
HSN Code 03024300 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 03024300 belong to?
HSN Code 03024300 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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