HSN Code 03038300 -- – Toothfish (dissostichus spp.) (GST Rate 5%)

HSN Code 03038300

Toothfish (dissostichus spp.)

HSN03038300

Toothfish (dissostichus spp.)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 03 -- Fish, crustaceans, molluscs
Heading: 0303
Subheading: 030383
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 Toothfish (dissostichus spp.). 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.

Create an invoice with this code → See all items at 5% →

Related codes from Fish, crustaceans, molluscs

03038010
Fish, frozen, excluding fish fillets andother fish meat of heading 030
5%
03038090
Fish, frozen, excluding fish fillets andother fish meat of heading 030
5%
03038110
Dogfish
5%
03038190
Other sharks
5%
03038200
Rays and skates (rajidae)
5%

Frequently asked questions

What is HSN Code 03038300?
HSN Code 03038300 is the official Harmonized System of Nomenclature code for Toothfish (dissostichus spp.), as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03038300?
HSN Code 03038300 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 03038300 belong to?
HSN Code 03038300 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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