HSN Code 03035400 -- – Mackerel (scomber scombrus, scomber australasicus, scomber japonicus), (GST Rate 5%)

HSN Code 03035400

Mackerel (scomber scombrus, scomber australasicus, scomber japonicus),

HSN03035400

Mackerel (scomber scombrus, scomber australasicus, scomber japonicus),

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 03 -- Fish, crustaceans, molluscs
Heading: 0303
Subheading: 030354
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 Mackerel (scomber scombrus, scomber australasicus, scomber japonicus),. 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

03035000
Fish, frozen, excluding fish fillets andother fish meat of heading 030
5%
03035100
Fish, frozen, excluding fish fillets andother fish meat of heading 030
5%
03035200
Fish, frozen, excluding fish fillets andother fish meat of heading 030
5%
03035300
Sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella
5%
03035500
Ack and orse mackerel (trachurus spp.)
5%

Frequently asked questions

What is HSN Code 03035400?
HSN Code 03035400 is the official Harmonized System of Nomenclature code for Mackerel (scomber scombrus, scomber australasicus, scomber japonicus),, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03035400?
HSN Code 03035400 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 03035400 belong to?
HSN Code 03035400 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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