HSN Code 03046300 -- – Nile perch (lates niloticus) (GST Rate 5%)

HSN Code 03046300

Nile perch (lates niloticus)

HSN03046300

Nile perch (lates niloticus)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0304
Subheading: 030463
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 Nile perch (lates niloticus). 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 03046300?
HSN Code 03046300 is the official Harmonized System of Nomenclature code for Nile perch (lates niloticus), as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03046300?
HSN Code 03046300 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 03046300 belong to?
HSN Code 03046300 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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