HSN Code 03026400 -- – Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 030 (GST Rate Nil)

HSN Code 03026400

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes mackerel (scomber scombrus, scomber australasicus, scomber japonicus)

HSN03026400

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes mackerel (scomber scombrus, scomber australasicus, scomber japonicus)

Nil
IGST
Exempt (Nil)
CGSTNil
SGST/UTGSTNil
CessNil
Heading: 0302
Subheading: 030264
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 03026400 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 03026400?
HSN Code 03026400 is the official Harmonized System of Nomenclature code for Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes , as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03026400?
HSN Code 03026400 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 03026400 belong to?
HSN Code 03026400 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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