HSN Code 03042040 -- – Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen (GST Rate 5%)

HSN Code 03042040

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets tuna

HSN03042040

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets tuna

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0304
Subheading: 030420
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 fillets and other fish meat(whether or not minced), fresh,chilled or frozen. 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 03042040?
HSN Code 03042040 is the official Harmonized System of Nomenclature code for Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets tuna, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03042040?
HSN Code 03042040 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 03042040 belong to?
HSN Code 03042040 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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