HSN Code 03049100 -- – Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen (GST Rate 5%)

HSN Code 03049100

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- other: --swordfish (xiphias gladius)

HSN03049100

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- other: --swordfish (xiphias gladius)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0304
Subheading: 030491
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 03049100?
HSN Code 03049100 is the official Harmonized System of Nomenclature code for Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- other: --swordfish (xiphias gladius), as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03049100?
HSN Code 03049100 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 03049100 belong to?
HSN Code 03049100 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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