GST Rate for HSN 0304
0%
Specific items under 0304
| HSN Code | Description | GST Rate |
|---|---|---|
| 030431 | TILAPIAS (OREOCHROMIS SPP.) | 0% |
| 030432 | CATFISH (PANGASIUS SPP., SILURUS SPP.,CLARIAS SPP.,ICTALURUS SPP.) | 0% |
| 030433 | NILE PERCH (LATES NILOTICUS) | 0% |
| 030439 | OTHER | 0% |
| 030441 | PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHY-NCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCOR-HYNCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH,ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS), ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) | 0% |
| 030442 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA, ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) | 0% |
| 030443 | FLAT FISH (PLEURONECTIDAE, BOTHIDAE, CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAE AND CITHARIDAE) | 0% |
| 030444 | FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE,MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE | 0% |
| 030445 | SWORDFISH (XIPHIAS GLADIUS) | 0% |
| 030446 | TOOTH FISH (DISSOSTICHUS SPP.) | 0% |
| 030447 | DOGFISH AND OTHER SHARKS | 0% |
| 030448 | RAYS AND SKATES (RAJIDAE) | 0% |
| 030449 | OTHER: | 0% |
| 030451 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIU SPP.,SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOPH ARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS,CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) | 0% |
| 030452 | SALMONIDAE | 0% |
| 030453 | FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE | 0% |
| 030454 | SWORD FISH (XIPHIAS GLADIUS) | 0% |
| 030455 | TOOTH FISH (DISSOSTICHUS SPP.) | 0% |
| 030456 | DOGFISH AND OTHER SHARKS | 0% |
| 030457 | RAYS AND SKATES (RAJIDAE) | 0% |
| 030459 | OTHER: | 0% |
| 030461 | TILAPIAS (OREOCHROMIS SPP.) | 0% |
| 030462 | CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) | 0% |
| 030463 | NILE PERCH (LATES NILOTICUS) | 0% |
| 030469 | OTHER | 0% |
| 030471 | COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) | 0% |
| 030472 | HADDOCK (MELANOGRAMMUS AEGLEFINUS) | 0% |
| 030473 | COAL FISH (POLLACHIUS VIRENS) | 0% |
| 030474 | HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) | 0% |
| 030475 | ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) | 0% |
| 030479 | OTHER | 0% |
| 030481 | PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCOR-HYNCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH,ONCORHYNCHUS MASOU AND ONCORHYNCHUSRHODURUS), ATLANTIC SALMON (SALMO SALAR) ANDDANUBE SALMON (HUCHO HUCHO) | 0% |
| 030482 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCOR-HYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) | 0% |
| 030483 | FLAT FISH (PLEURONECTIDAE, BOTHIDAE, CYNOG-LOSSIDAE, SOLEIDAE, SCOPHTHALMIDAE AND CITHARIDAE) | 0% |
| 030484 | SWORD FISH (XIPHIAS GLADIUS) | 0% |
| 030485 | TOOTH FISH (DISSOSTICHUS SPP.) | 0% |
| 030486 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | 0% |
| 030487 | TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPE-BELLIED BONITO) (KATSUWONUS PELAMIS) | 0% |
| 030488 | DOGFISH, OTHER SHARKS RAYS AND SKATES (RAJIDAE): | 0% |
| 030489 | OTHER: | 0% |
| 030491 | SWORD FISH (XIPHIAS GLADIUS) | 0% |
| 030492 | TOOTH FISH (DISSOSTICHUS SPP.) | 0% |
| 030493 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENOPHARY-NGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) | 0% |
| 030494 | ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) | 0% |
| 030495 | FISH OF THE FAMILIES (BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE,) OTHER THAN ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) | 0% |
| 030496 | DOGFISH AND OTHER SHARKS | 0% |
| 030497 | RAYS AND SKATES (RAJIDAE) | 0% |
| 030499 | OTHER | 0% |
| 03041000 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FRESH OR CHILLED | 0% |
| 03041100 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN -FRESH OR CHILLED: -- SWORDFISH (XIPHIA GLADIUS) | 0% |
| 03041200 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FRESH OR CHILLED: -- TOOTHFISH (DISSOSTICHUS SPP.) | 0% |
| 03041900 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN - FRESH OR CHILLED: -- OTHER | 0% |
| 03042010 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS HILSA | 0% |
| 03042020 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS SHARK | 0% |
| 03042030 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS SEER | 0% |
| 03042040 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS TUNA | 0% |
| 03042050 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS CUTTLEFISH | 0% |
| 03042090 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN FROZEN FILLETS OTHER | 0% |
| 03042100 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: SWORDFISH (XIPHIAS GLADIUS) | 0% |
| 03042200 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: TOOTHFISH (DISSOSTICHUS SPP.) | 0% |
| 03042910 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS:-- OTHER: --- HILSA | 0% |
| 03042920 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: --OTHER: --- SHARK | 0% |
| 03042930 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: --OTHER:--- SEER | 0% |
| 03042940 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: --OTHER --- TUNA | 0% |
| 03042950 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN - FROZEN FILLETS: --OTHER: --- CUTTLEFISH | 0% |
| 03042990 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN- FROZEN FILLETS: --OTHER: --- OTHER | 0% |
| 03043100 | TILAPIAS (OREOCHROMIS SPP.) | 0% |
| 03043200 | CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) | 0% |
| 03043300 | NILE PERCH (LATES NILOTICUS) | 0% |
| 03043900 | OTHER | 0% |
| 03044100 | PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHY-NCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCOR-HYNCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH, ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS), ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) | 0% |
| 03044200 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA, ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) | 0% |
| 03044300 | FLAT FISH (PLEURONECTIDAE, BOTHIDAE, CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAE AND CITHARIDAE) | 0% |
| 03044400 | FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE,MELANONIDAE, MERLUCCIIDAE, MORIDAE ANDMURAENOLEPIDIDAE | 0% |
| 03044500 | SWORDFISH (XIPHIAS GLADIUS) | 0% |
| 03044600 | TOOTHFISH (DISSOSTICHUS SPP.) | 0% |
| 03044700 | Dogfish and other sharks | 0% |
| 03044800 | Rays and skates (Rajidae) | 0% |
| 03044910 | HILSA (TENUALOSA ILISHA) | 0% |
| 03044920 | SHARK | 0% |
| 03044930 | SEER | 0% |
| 03044940 | TUNA | 0% |
| 03044990 | OTHER | 0% |
| 03045100 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIU SPP.,SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOPH-ARYNGODON IDELLUS, HYPOPHTHALMICHTHYSSPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) | 0% |
| 03045200 | SALMONIDAE | 0% |
| 03045300 | FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE | 0% |
| 03045400 | SWORDFISH (XIPHIAS GLADIUS) | 0% |
| 03045500 | TOOTHFISH (DISSOSTICHUS SPP.) | 0% |
| 03045600 | Dogfish and other sharks | 0% |
| 03045700 | Rays and skates (Rajidae) | 0% |
| 03045910 | HILSA (TENUALOSA ILISHA) | 0% |
| 03045920 | SHARK | 0% |
| 03045930 | SEER | 0% |
| 03045940 | TUNA | 0% |
| 03045990 | OTHER | 0% |
| 03046100 | TILAPIAS (OREOCHROMIS SPP.) | 0% |
| 03046200 | CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) | 0% |
| 03046300 | NILE PERCH (LATES NILOTICUS) | 0% |
| 03046900 | OTHER | 0% |
| 03047100 | COD (GADUS MORHUA, GADUS OGAC, GADUSMACROCEPHALUS) | 0% |
| 03047200 | HADDOCK (MELANOGRAMMUS AEGLEFINUS) | 0% |
| 03047300 | COALFISH (POLLACHIUS VIRENS) | 0% |
| 03047400 | HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) | 0% |
| 03047500 | ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) | 0% |
| 03047900 | OTHER | 0% |
| 03048100 | PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCOR-HYNCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCOR-HYNCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH,ONCORHYNCHUS MASOU AND ONCORHYNCHUSRHODURUS), ATLANTIC SALMON (SALMO SALAR) ANDDANUBE SALMON (HUCHO HUCHO) | 0% |
| 03048200 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCOR-HYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) | 0% |
| 03048300 | FLAT FISH (PLEURONECTIDAE, BOTHIDAE, CYNOG-LOSSIDAE, SOLEIDAE, SCOPHTHALMIDAE AND CITHARIDAE) | 0% |
| 03048400 | SWORDFISH (XIPHIAS GLADIUS) | 0% |
| 03048500 | TOOTHFISH (DISSOSTICHUS SPP.) | 0% |
| 03048600 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | 0% |
| 03048700 | TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPE-BELLIED BONITO) (KATSUWONUS PELAMIS) | 0% |
| 03048810 | Dogfish | 0% |
| 03048820 | Other Sharks | 0% |
| 03048830 | Rays and skates (Rajidae) | 0% |
| 03048910 | HILSA (TENUALOSA ILISHA) | 0% |
| 03048920 | SHARK | 0% |
| 03048930 | SEER | 0% |
| 03048940 | Tuna | 0% |
| 03048990 | OTHER | 0% |
| 03049000 | FISH FILLETS AND OTHER FISH MEAT(WHETHER OR NOT MINCED), FRESH,CHILLED OR FROZEN-OTHER | 0% |
| 03049100 | SWORDFISH (XIPHIAS GLADIUS) | 0% |
| 03049200 | TOOTHFISH (DISSOSTICHUS SPP.) | 0% |
| 03049300 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) | 0% |
| 03049400 | ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) | 0% |
| 03049500 | FISH OF THE FAMILIES (BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE,) OTHER THAN ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) | 0% |
| 03049600 | Dogfish and other sharks | 0% |
| 03049700 | Rays and skates (Rajidae) | 0% |
| 03049900 | OTHER | 0% |
Tax calculator for HSN 0304
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 0304
What is the GST rate for HSN 0304?▾
GST rate for HSN 0304 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 0304 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.
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Next steps after choosing HSN 0304
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Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.