GST Rate for HSN 0302
18%
Specific items under 0302
| HSN Code | Description | GST Rate |
|---|---|---|
| 030211 | TROUT (SALMO TRUTTA, ONCORHYNCUS MYKISS, ONCOR-HYNCUS CLARKII, ONCORHYNCUS AGUABONITA, ONCOR-HYNCUS GILAE, ONCORHYNCUS APACHE AND ONCOR-HYNCUS CHRYSOGASTER) | 18% |
| 030213 | PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHY-NCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHY-NCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH, ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS) | 18% |
| 030214 | ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON(HUCHO HUCHO) | 18% |
| 030219 | OTHER | 18% |
| 030221 | HALIBUT (RHEINHARDTIUS HIPPOGLOSSIDAE, HIPPOG-LOSSUS HIPPOGLOSSUS, HIPPOGLOSSUS STENOLEPIS) | 18% |
| 030222 | PLAICE (PLEURONECTES PLATESSA) | 18% |
| 030223 | SOLE (SOLEA SPP.) | 18% |
| 030224 | TURBOTS (PSETTA MAXIMA) | 18% |
| 030229 | OTHER | 18% |
| 030231 | ALBACORE OR LONG FINNED TUNAS (THUNNUS ALALUNGA) | 18% |
| 030232 | YELLOWFIN TUNAS (THUNNUS ALBACARES) | 18% |
| 030233 | SKIPJACK TUNA (STRIPE-BELLIED BONITO) (KATSUWONUSPELAMIS) | 18% |
| 030234 | BIGEYE TUNAS (THUNNUS OBESUS | 18% |
| 030235 | ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS,THUNNUS ORIENTALIS) | 18% |
| 030236 | SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) | 18% |
| 030239 | OTHER | 18% |
| 030241 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | 18% |
| 030242 | ANCHOVIES (ENGRAULIS SPP.) | 18% |
| 030243 | SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS) | 18% |
| 030244 | MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTR- ALASICUS, SCOMBER JAPONICUS) | 18% |
| 030245 | JACK AND HORSE MACKEREL (TRACHURUS SPP.) | 18% |
| 030246 | COBIA (RACHYCENTRON CANADUM) | 18% |
| 030247 | SWORD FISH (XIPHIAS GLADIUS) | 18% |
| 030249 | OTHER | 18% |
| 030251 | COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) | 18% |
| 030252 | HADDOCK (MELANGRAMMUS AEGLLEFINUS) | 18% |
| 030253 | COAL FISH (POLLACHINUS VIRENS) | 18% |
| 030254 | HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) | 18% |
| 030255 | ALASKA POLLOCK (THERAGRACHALCOGRAMMA) | 18% |
| 030256 | BLUE WHITTINGS (MICROMESISTIUS POUTASSOU, MICRO-MESISTIUS AUSTRALIS) | 18% |
| 030259 | OTHER | 18% |
| 030271 | TILAPIAS (OREOCHROMIS SPP.), | 18% |
| 030272 | CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) | 18% |
| 030273 | CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLACATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTOBAR-BUS HOEVENI, MEGALOBRAMA SPP.): | 18% |
| 030274 | EELS (ANGUILLA SPP.) | 18% |
| 030279 | OTHER | 18% |
| 030281 | DOGFISH AND OTHER SHARKS | 18% |
| 030282 | RAYS AND SKATES (RAJIDAE) | 18% |
| 030283 | TOOTH FISH (DISSOSTICHUS SPP.) | 18% |
| 030284 | SEABASS (DICENTRARCHUS SPP.) | 18% |
| 030285 | SEABREAM (SPARIDAE) | 18% |
| 030289 | OTHER: | 18% |
| 030291 | Livers, roes and milt | 18% |
| 030292 | SHARK FINS: | 18% |
| 030299 | OTHER: | 18% |
| 03021100 | TROUT (SALMO TRUTTA, ONCORHYNCUS MYKISS, ONCOR-HYNCUS CLARKII, ONCORHYNCUS AGUABONITA, ONCOR-HYNCUS GILAE, ONCORHYNCUS APACHE AND ONCOR-HYNCUS CHRYSOGASTER) | 18% |
| 03021300 | PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHY-NCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHY-NCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH, ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS) | 18% |
| 03021400 | ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON(HUCHO HUCHO) | 18% |
| 03021900 | OTHER | 18% |
| 03022100 | HALIBUT (RHEINHARDTIUS HIPPOGLOSSIDAE, HIPPOG-LOSSUS HIPPOGLOSSUS, HIPPOGLOSSUS STENOLEPIS) | 18% |
| 03022200 | PLAICE (PLEURONECTES PLATESSA) | 18% |
| 03022300 | SOLE (SOLEA SPP.) | 18% |
| 03022400 | Turbots (Psetta maxima) | 18% |
| 03022900 | OTHER | 18% |
| 03023100 | ALBACORE OR LONG FINNED TUNAS (THUNNUS ALALUNGA) | 18% |
| 03023200 | YELLOWFIN TUNAS (THUNNUS ALBACARES) | 18% |
| 03023300 | SKIPJACK TUNA (STRIPE-BELLIED BONITO (KATSUWONUSPELAMIS) | 18% |
| 03023400 | BIGEYE TUNAS (THUNNUS OBESUS | 18% |
| 03023500 | ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS, THUNNUS ORIENTALIS) | 18% |
| 03023600 | SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) | 18% |
| 03023900 | OTHER | 18% |
| 03024000 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) EXCLUDING LIVERS AND ROES | 18% |
| 03024100 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | 18% |
| 03024200 | ANCHOVIES (ENGRAULIS SPP.) | 18% |
| 03024300 | SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS) | 18% |
| 03024400 | MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTR-ALASICUS, SCOMBER JAPONICUS) | 18% |
| 03024500 | JACK AND HORSE MACKEREL (TRACHURUS SPP.) | 18% |
| 03024600 | COBIA (RACHYCENTRON CANADUM) | 18% |
| 03024700 | SWORD FISH (XIPHIAS GLADIUS) | 18% |
| 03024900 | Other | 18% |
| 03025000 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS), EXCLUDING LIVERS AND ROES | 18% |
| 03025100 | COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) | 18% |
| 03025200 | HADDOCK (MELANGRAMMUS AEGLLEFINUS) | 18% |
| 03025300 | COAL FISH (POLLACHINUS VIRENS) | 18% |
| 03025400 | HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) | 18% |
| 03025500 | ALASKA POLLOCK (THERAGRACHALCOGRAMMA) | 18% |
| 03025600 | BLUE WHITTINGS (MICROMESISTIUS POUTASSOU, MICRO-MESISTIUS AUSTRALIS) | 18% |
| 03025900 | OTHER | 18% |
| 03026100 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRATTUS SPRATTUS) | 18% |
| 03026200 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES HADDOCK (MELANOGRAMMUS AEGLEFINUS) | 18% |
| 03026300 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES COALFISH (POLLACHIUS VIRENS) | 18% |
| 03026400 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS) | 18% |
| 03026500 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES DOGFISH AND OTHER SHARKS | 18% |
| 03026600 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304- OTHER FISH, EXCLUDING LIVERS AND ROES:-- EELS (ANGUILLA SPP.) | 18% |
| 03026700 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304- OTHER FISH, EXCLUDING LIVERS AND ROES:-- SWORDFISH (XIPHIAS GLADIUS) | 18% |
| 03026800 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304- OTHER FISH, EXCLUDING LIVERS AND ROES:-- TOOTHFISH (DISSOSTICHUS SPP.) | 18% |
| 03026910 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER : HILSA | 18% |
| 03026920 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER DARA | 18% |
| 03026930 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER POMFRET | 18% |
| 03026990 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER OTHER | 18% |
| 03027000 | FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304LIVERS AND ROES | 18% |
| 03027100 | TILAPIAS (OREOCHROMIS SPP.), | 18% |
| 03027200 | CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) | 18% |
| 03027300 | CARP (CYPRINUS SPP., CARASSIUS SPP., CTENO-PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLACATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTOBAR- BUS HOEVENI, MEGALOBRAMA SPP.): | 18% |
| 03027400 | EELS (ANGUILLA SPP.) | 18% |
| 03027900 | OTHER | 18% |
| 03028100 | DOGFISH AND OTHER SHARKS | 18% |
| 03028200 | RAYS AND SKATES (RAJIDAE) | 18% |
| 03028300 | TOOTH FISH (DISSOSTICHUS SPP.) | 18% |
| 03028400 | SEABASS (DICENTRARCHUS SPP.) | 18% |
| 03028500 | SEABREAM (SPARIDAE) | 18% |
| 03028910 | HILSA ( TENUALOSA ILISHA) | 18% |
| 03028920 | DARA | 18% |
| 03028930 | POMFRET | 18% |
| 03028990 | OTHER | 18% |
| 03029000 | LIVERS AND ROES | 18% |
| 03029100 | LIVERS, ROES AND MILT | 18% |
| 03029110 | livers, roes and milt | 18% |
| 03029200 | SHARK FINS | 18% |
| 03029210 | Shark fins | 18% |
| 03029910 | Fish fins other than shark fins; heads, tails and maws | 18% |
| 03029990 | Other edible fish offal | 18% |
Tax calculator for HSN 0302
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
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Not legal advice • Verify before filing • For services (99), place-of-supply rules can change tax type.
Invoice example (₹1,000 taxable value)
Intra-state (CGST + SGST)
Taxable value₹1,000
CGST (9%)₹90.00
SGST (9%)₹90.00
Total invoice₹1180.00
Inter-state (IGST)
Taxable value₹1,000
IGST (18%)₹180.00
Total invoice₹1180.00
Chapter note
Fish, Crustaceans, Molluscs. Fresh fish is Exempt. Processed, canned, or frozen fish usually attracts 5% or 12% GST.Compliance pointers (ITC / RCM / classification)
ITC hint
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
ITC Eligible
RCM / special cases
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
No chapter-level RCM note found. Still verify based on notification + supplier category.
Classification checks
- •Compare adjacent headings within Chapter 03 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 0302
What is the GST rate for HSN 0302?▾
GST rate for HSN 0302 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 0302 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
GST Portal (India)
General GST guidance, return filing references, and updates.
CBIC (Notifications / Circulars)
Rates, exemptions, and clarifications may change via notifications/circulars.
Customs Tariff / HS Classification
Use chapter notes/headings to avoid misclassification.
Accuracy Policy
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Not legal advice • Always verify before filing • Page URL uses your deployed site base (no localhost leaks).
Next steps after choosing HSN 0302
Compare similar codes
Use global search to compare descriptions and avoid wrong classification.
Open HSN Search
Review chapter notes
Check inclusions/exclusions and common confusions for Chapter 03.
Open Chapter 03
Confirm place of supply
Decide whether IGST or CGST+SGST applies based on POS rules.
Open POS Finder
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.