HSN Code 03044100
Pacific salmon(oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),atlantic salmon (salmo salar) and danube salmon (hucho hucho)
Pacific salmon(oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),atlantic salmon (salmo salar) and danube salmon (hucho hucho)
When does this rate apply?
Use this HSN Code on tax invoices when supplying Pacific salmon(oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchusketa, onc. 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.