GST Rate for HSN 0303
0%
Specific items under 0303
| HSN Code | Description | GST Rate |
|---|---|---|
| 030311 | SOCKEYE SALMON (RED SALMON) (ONCORHYNCHUS NERKA) | 0% |
| 030312 | OTHER PACIFIC SALMON (ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH,ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS) | 0% |
| 030313 | ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) | 0% |
| 030314 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCOR-HYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE AND ONCORHYNCHUS CHRYSOGASTER) | 0% |
| 030319 | OTHER | 0% |
| 030323 | TILAPIAS (OREOCHROMIS SPP.) | 0% |
| 030324 | CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) | 0% |
| 030325 | CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTOBARBUS HOEVENI, MEGALOBRAMA SPP.) | 0% |
| 030326 | EELS (ANGUILLA SPP.) | 0% |
| 030329 | OTHER | 0% |
| 030331 | HALIBUT (RHEINHARDTIUS HIPPOGLOSSOIDES, HIPPOG-LOSSUS HIPPOGLOSSUS,HIPPOGLOSSUS STENOLEPIS) | 0% |
| 030332 | PLAICE (PLEURONECTES PLATESSA) | 0% |
| 030333 | SOLE (SOLEA SPP.) | 0% |
| 030334 | TURBOTS (PSETTA MAXIMA) | 0% |
| 030339 | OTHER | 0% |
| 030341 | ALBACORE OR LONG FINNED TUNAS (THUNNUS ALALUNGA) | 0% |
| 030342 | YELLOWFIN TUNAS (THUNNUS ALBACARES) | 0% |
| 030343 | SKIPJACK TUNA (STRIPE-BELLIED BONITO (KATSUWONUSPELAMIS) | 0% |
| 030344 | BIGEYE TUNAS (THUNNUS OBESUS) | 0% |
| 030345 | ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS,THUNNUS ORIENTALIS) | 0% |
| 030346 | SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) | 0% |
| 030349 | OTHER | 0% |
| 030351 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | 0% |
| 030353 | SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS) | 0% |
| 030354 | MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS) | 0% |
| 030355 | JACK AND HORSE MACKEREL (TRACHURUS SPP.) | 0% |
| 030356 | COBIA (RACHYCENTRON CANADUM) | 0% |
| 030357 | SWORD FISH (XIPHIAS GLADIUS) | 0% |
| 030359 | OTHERS: | 0% |
| 030363 | COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) | 0% |
| 030364 | HADDOCK (MELANOGRAMMUS AEGLEFINUS) | 0% |
| 030365 | COAL FISH (POLLACHIUS VIRENS) | 0% |
| 030366 | HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) | 0% |
| 030367 | ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) | 0% |
| 030368 | BLUE WHITINGS (MICROMESISTIUS POUTASSOU, MICROMESISTIUSAUSTRALIS) | 0% |
| 030369 | OTHER | 0% |
| 030381 | DOGFISH AND OTHER SHARKS: | 0% |
| 030382 | RAYS AND SKATES (RAJIDAE) | 0% |
| 030383 | TOOTH FISH (DISSOSTICHUS SPP.) | 0% |
| 030384 | SEABASS (DICENTRARCHUS SPP.) | 0% |
| 030389 | OTHER: | 0% |
| 030391 | LIVERS, ROES AND MILT: | 0% |
| 030392 | SHARK FINS: | 0% |
| 030399 | OTHER: | 0% |
| 03031100 | SOCKEYE SALMON (RED SALMON) (ONCORHYNCHUS NERKA) | 0% |
| 03031200 | OTHER PACIFIC SALMON (ONCORHYNCHUS GORBUSCHA,ONCORHYNCHUS KETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH,ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS) | 0% |
| 03031300 | ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON(HUCHO HUCHO) | 0% |
| 03031400 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCOR-HYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE AND ONCORHYNCHUS CHRYSOGASTER) | 0% |
| 03031900 | OTHER | 0% |
| 03032100 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER SALMONIDAE, EXCLUDING LIVERS AND ROES TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI,ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) | 0% |
| 03032200 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER SALMONIDAE, EXCLUDING LIVERS AND ROES ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) | 0% |
| 03032300 | TILAPIAS (OREOCHROMIS SPP.) | 0% |
| 03032400 | CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) | 0% |
| 03032500 | CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP., MYLOPHARYNGODON PICEUS,CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI,LEPTOBARBUS HOEVENI, MEGALOBRAMA SPP.) | 0% |
| 03032600 | EELS (ANGUILLA SPP.) | 0% |
| 03032900 | OTHER | 0% |
| 03033100 | HALIBUT (RHEINHARDTIUS HIPPOGLOSSOIDES, HIPPOG-LOSSUS HIPPOGLOSSUS,HIPPOGLOSSUS STENOLEPIS) | 0% |
| 03033200 | PLAICE (PLEURONECTES PLATESSA) | 0% |
| 03033300 | SOLE (SOLEA SPP.) | 0% |
| 03033400 | Turbots (Psetta maxima) | 0% |
| 03033900 | OTHER | 0% |
| 03034100 | ALBACORE OR LONG FINNED TUNAS (THUNNUS ALALUNGA) | 0% |
| 03034200 | YELLOWFIN TUNAS (THUNNUS ALBACARES) | 0% |
| 03034300 | SKIPJACK TUNA (STRIPE-BELLIED BONITO (KATSUWONUSPELAMIS) | 0% |
| 03034400 | BIGEYE TUNAS (THUNNUS OBESUS) | 0% |
| 03034500 | ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS, THUNNUS ORIENTALIS) | 0% |
| 03034600 | SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) | 0% |
| 03034900 | OTHER | 0% |
| 03035000 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), EXCLUDING LIVERS AND ROES | 0% |
| 03035100 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | 0% |
| 03035200 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 -HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) AND COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) EXCLUDING LIVERS AND ROES: -- COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) | 0% |
| 03035300 | SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS) | 0% |
| 03035400 | MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS) | 0% |
| 03035500 | JACK AND HORSE MACKEREL (TRACHURUS SPP.) | 0% |
| 03035600 | COBIA (RACHYCENTRON CANADUM) | 0% |
| 03035700 | SWORDFISH (XIPHIAS GLADIUS) | 0% |
| 03035910 | INDIAN MACKERELS (RASTRELLIGER SPP.) | 0% |
| 03035990 | other | 0% |
| 03036000 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS), EXCLUDING LIVERS AND ROES | 0% |
| 03036100 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 - SWORDFISH(XIPHIA GLADIUS) AND TOOTHFISH (DISSOSTICHUS SPP.) EXCLUDING LIVERS AND ROES: -- SWORDFISH(XIPHIA GLADIUS) | 0% |
| 03036200 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 - SWORDFISH(XIPHIA GLADIUS) AND TOOTHFISH (DISSOSTICHUS SPP.) EXCLUDING LIVERS AND ROES: -- TOOTHFISH (DISSOSTICHUS SPP.) | 0% |
| 03036300 | COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) | 0% |
| 03036400 | HADDOCK (MELANOGRAMMUS AEGLEFINUS) | 0% |
| 03036500 | COAL FISH (POLLACHIUS VIRENS) | 0% |
| 03036600 | HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) | 0% |
| 03036700 | ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) | 0% |
| 03036800 | BLUE WHITINGS (MICROMESISTIUS POUTASSOU,MICROMESISTIUSAUSTRALIS) | 0% |
| 03036900 | other | 0% |
| 03037100 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS(SPRATTUS SPRATTUS) | 0% |
| 03037200 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : HADDOCK (MELANOGRAMMUS AEGLEFINUS) | 0% |
| 03037300 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : COALFISH (POLLACHIUS VIRENS) | 0% |
| 03037400 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS) | 0% |
| 03037500 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : DOGFISH AND OTHER SHARKS | 0% |
| 03037600 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : EELS (ANGUILLA SPP.) | 0% |
| 03037700 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SEA BASS (DICENTRARCHUS LABRAX, DICENTRARCHUS PUNCTATUS) | 0% |
| 03037800 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) | 0% |
| 03037910 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : HILSA | 0% |
| 03037920 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : DARA | 0% |
| 03037930 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : RIBBON FISH | 0% |
| 03037940 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : SEER | 0% |
| 03037950 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : POMFRET (WHITE OR SILVER OR BLACK) | 0% |
| 03037960 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : GHOLE | 0% |
| 03037970 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : THREADFIN | 0% |
| 03037980 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : CROACKER, GROUPER, HOUNDER | 0% |
| 03037991 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : EDIBLE FISHMAWS OF WILD LIFE | 0% |
| 03037992 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : EDIBLE SHARK FINS OF WILD LIFE | 0% |
| 03037999 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : OTHER | 0% |
| 03038010 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304LIVERS AND ROES EGG OR EGG YOLK OF FISH INCLUDING SHRIMPS | 0% |
| 03038090 | FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304LIVERS AND ROES OTHER | 0% |
| 03038110 | DOGFISH | 0% |
| 03038190 | OTHER SHARKS | 0% |
| 03038200 | RAYS AND SKATES (RAJIDAE) | 0% |
| 03038300 | TOOTHFISH (DISSOSTICHUS SPP.) | 0% |
| 03038400 | SEA BASS (DICENTRARCHUS SPP.) | 0% |
| 03038910 | HILSA (TENUALOSA ILISHA) | 0% |
| 03038920 | DARA | 0% |
| 03038930 | RIBBON FISH | 0% |
| 03038940 | SEER | 0% |
| 03038950 | POMFRET (WHITE OR SILVER OR BLACK) | 0% |
| 03038960 | GHOL | 0% |
| 03038970 | THREADFIN | 0% |
| 03038980 | CROAKERS, GROUPERS AND FLOUNDERS | 0% |
| 03038990 | Other | 0% |
| 03038991 | EDIBLE FISHMAWS OF WILD LIFE | 0% |
| 03038992 | EDIBLE SHARK FINS OF WILD LIFE | 0% |
| 03038999 | OTHER | 0% |
| 03039010 | EGG OR EGG YOLK OF FISH | 0% |
| 03039090 | OTHER | 0% |
| 03039110 | Egg or Egg yolk of fish | 0% |
| 03039190 | Other | 0% |
| 03039200 | SHARK FINS | 0% |
| 03039210 | Shark fins | 0% |
| 03039910 | FISH FINS OTHER THAN SHARK FINS, HEADS, TAILS AND MAWS | 0% |
| 03039990 | Other edible fish offal | 0% |
Tax calculator for HSN 0303
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 (0%)₹0.00
SGST (0%)₹0.00
Total invoice₹1000.00
Inter-state (IGST)
Taxable value₹1,000
IGST (0%)₹0.00
Total invoice₹1000.00
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 0303
What is the GST rate for HSN 0303?▾
GST rate for HSN 0303 is 0%. 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 0303 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% 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 0303
Compare similar codes
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Review chapter notes
Check inclusions/exclusions and common confusions for Chapter 03.
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Confirm place of supply
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Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.