HSN Code 03038090
Fish, frozen, excluding fish fillets andother fish meat of heading 0304livers and roes other
HSN03038090
Fish, frozen, excluding fish fillets andother fish meat of heading 0304livers and roes other
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Fish, frozen, excluding fish fillets andother fish meat of heading 0304livers an. 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 03038090?
HSN Code 03038090 is the official Harmonized System of Nomenclature code for Fish, frozen, excluding fish fillets andother fish meat of heading 0304livers and roes other, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03038090?
HSN Code 03038090 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 03038090 belong to?
HSN Code 03038090 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.