HSN Code 03033100
Fish, frozen, excluding fish fillets andother fish meat of heading 0304 flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes : halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossusstenolepis)
Fish, frozen, excluding fish fillets andother fish meat of heading 0304 flat fish (pleuronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes : halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossusstenolepis)
When does this rate apply?
Use this HSN Code on tax invoices when supplying Fish, frozen, excluding fish fillets andother fish meat of heading 0304 flat fis. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.
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.