HSN Code 03031900 -- – Fish, frozen, excluding fish fillets andother fish meat of heading 0304? pacific (GST Rate 5%)

HSN Code 03031900

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 : other

HSN03031900

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 : other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0303
Subheading: 030319
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 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.

Frequently asked questions

What is HSN Code 03031900?
HSN Code 03031900 is the official Harmonized System of Nomenclature code for Fish, frozen, excluding fish fillets andother fish meat of heading 0304? pacific salmon (oncorhynchus nerka,oncorhynchus, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03031900?
HSN Code 03031900 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 03031900 belong to?
HSN Code 03031900 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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