HSN Code 03048990 -- – Other (GST Rate 5%)

HSN Code 03048990

Other

HSN03048990

Other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 03 -- Fish, crustaceans, molluscs
Heading: 0304
Subheading: 030489
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 Other. 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

03048100
Pacific salmon(oncorhynchus nerka, oncorhynchus gorbuscha, oncorhynchu
5%
03048200
Trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki,oncorhyn
5%
03048400
Swordfish (xiphias gladius)
5%
03048500
Toothfish (dissostichus spp.)
5%
03048600
Herrings (clupea harengus, clupea pallasii)
5%

Frequently asked questions

What is HSN Code 03048990?
HSN Code 03048990 is the official Harmonized System of Nomenclature code for Other, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03048990?
HSN Code 03048990 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 03048990 belong to?
HSN Code 03048990 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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