HSN Code 03037100
Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats(sprattus sprattus)
Fish, frozen, excluding fish fillets andother fish meat of heading 0304 other fish, excluding livers and roes : sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.), brisling or sprats(sprattus sprattus)
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 other fi. 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.