HSN Code 03022100
Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304flat fish (pleutronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes : halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossusstenolepis)
Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304flat fish (pleutronectidae, bothidae,cynoglossidae, soleidae, scophthalmidaeand citharidae), excluding livers and roes : halibut (reinhardtius hippoglossoides, hippoglossus hippoglossus, hippoglossusstenolepis)
When does this rate apply?
Supplies under HSN Code 03022100 are exempt from GST (Nil rate). You may still need to mention this code on a Bill of Supply -- composition dealers and exempt suppliers cannot issue tax invoices.
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.