HSN Code 03037700 -- – Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fi (GST Rate 5%)

HSN Code 03037700

Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : sea bass (dicentrarchus labrax, dicentrarchus punctatus)

HSN03037700

Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : sea bass (dicentrarchus labrax, dicentrarchus punctatus)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0303
Subheading: 030377
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

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 other fi. 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.

Frequently asked questions

What is HSN Code 03037700?
HSN Code 03037700 is the official Harmonized System of Nomenclature code for Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : sea bass, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03037700?
HSN Code 03037700 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 03037700 belong to?
HSN Code 03037700 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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