HSN Code 03031100
Fish, frozen, excluding fish fillets andother fish meat of heading 0304 pacific salmon (oncorhynchus nerka,oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),excluding livers and roes : sockeye salmon (red-salmon) (oncorhynchus nerka)
Fish, frozen, excluding fish fillets andother fish meat of heading 0304 pacific salmon (oncorhynchus nerka,oncorhynchus gorbuscha, oncorhynchusketa, oncorhynchus tschawytscha,oncorhynchus kisutch, oncorhynchusmasou and oncorhynchus rhodurus),excluding livers and roes : sockeye salmon (red-salmon) (oncorhynchus nerka)
When does this rate apply?
Use this HSN Code on tax invoices when supplying Fish, frozen, excluding fish fillets andother fish meat of heading 0304 pacific . 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.