HSN Code 03038200
Rays and skates (rajidae)
HSN03038200
Rays and skates (rajidae)
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Rays and skates (rajidae). 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 03038200?
HSN Code 03038200 is the official Harmonized System of Nomenclature code for Rays and skates (rajidae), as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03038200?
HSN Code 03038200 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 03038200 belong to?
HSN Code 03038200 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.