HSN Code 03035000
Fish, frozen, excluding fish fillets andother fish meat of heading 0304herrings (clupea harengus, clupea pallasii), excluding livers and roes
Fish, frozen, excluding fish fillets andother fish meat of heading 0304herrings (clupea harengus, clupea pallasii), excluding livers and roes
When does this rate apply?
Use this HSN Code on tax invoices when supplying Fish, frozen, excluding fish fillets andother fish meat of heading 0304herrings . 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.