HSN Code 03024700
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:-- swordfish (xiphias gladius)
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:-- swordfish (xiphias gladius)
When does this rate apply?
Supplies under HSN Code 03024700 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.