HSN Code 03035300 -- – Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) bris (GST Rate 5%)

HSN Code 03035300

Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus)

HSN03035300

Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0303
Subheading: 030353
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 Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) bris. 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 03035300?
HSN Code 03035300 is the official Harmonized System of Nomenclature code for Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus), as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03035300?
HSN Code 03035300 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 03035300 belong to?
HSN Code 03035300 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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