GST Rate for HSN 0305
0%
Specific items under 0305
| HSN Code | Description | GST Rate |
|---|---|---|
| 030520 | LIVERS, ROES AND MILT OF FISH, DRIED, SMOKED, SALTED OR IN BRINE | 0% |
| 030531 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.),CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO- PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTOBARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) | 0% |
| 030532 | FISH OF THE FAMILES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE,MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE | 0% |
| 030539 | OTHER | 0% |
| 030541 | PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHYNCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH, ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS),ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) | 0% |
| 030542 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | 0% |
| 030543 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA, ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE AND ONCORHYNCHUS CHRYSOGASTER) | 0% |
| 030544 | 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, CATLACATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS(ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) | 0% |
| 030549 | OTHER | 0% |
| 030551 | COD (GADUS MORHUA, GADUS OGAC, GADUSMACROCEPHALUS) | 0% |
| 030552 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO-PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLACATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS(ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) ANDSNAKEHEADS (CHANNA SPP.) | 0% |
| 030553 | FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE, OTHER THAN COD (GADUS MORHUA, GADUS OGAC, GADUS MACRO-CEPHALUS) | 0% |
| 030554 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII),ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINAPILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLASPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS), MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS), INDIAN MACKERELS (RASTRELLIGER SPP.), SEERFISHES (SCOMBEROMORUS SPP.), JACK AND HORSE MACKEREL (TRACHURUS SPP.), JACKS, CREVALLES (CARANX SPP.), COBIA (RACHYCENTRON CANADUM), SILVER POMFRETS (PAMPUS SPP.), PACIFIC SAURY (COLOLABIS SAIRA), SCADS (DECAPTERUS SPP.), CAPELIN (MALLOTUS VILLOSUS), SWORD FISH (XIPHIAS GLADIUS), KAWAKAWA (EUTHYNNUS AFFINIS), BONITOS (SARDA SPP.), MARLINS, SAILFISHES, SPEARFISH (ISTIOPHORIDAE) | 0% |
| 030559 | OTHER: | 0% |
| 030561 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | 0% |
| 030562 | COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) | 0% |
| 030563 | ANCHOVIES (ENGRAULIS SPP.) | 0% |
| 030564 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS KG. SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO- PHARYNGODON 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% |
| 030569 | OTHER: | 0% |
| 030571 | SHARK FINS | 0% |
| 030572 | FISH HEADS, TAILS AND MAWS | 0% |
| 030579 | OTHER | 0% |
| 03051000 | FISH, DRIED, SALTED OR IN BRINE; SMOKEDFISH, WHETHER OR NOT COOKED BEFORE ORDURING THE SMOKING PROCESS; FLOURS,MEALS AND PELLETS, OF FISH FIT FOR HUMANCONSUMPTIONFLOURS, MEALS AND PELLETS, OF FISH FIT FOR HUMAN CONSUMPTION | 0% |
| 03052000 | LIVERS, ROES AND MILT OF FISH, DRIED, SMOKED, SALTED OR IN BRINE | 0% |
| 03053000 | FISH FILLETS, DRIED, SALTED OR IN BRINE, BUT NOT SMOKED | 0% |
| 03053100 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.),CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO- PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTOBARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) | 0% |
| 03053200 | FISH OF THE FAMILES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE,MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE | 0% |
| 03053900 | OTHER | 0% |
| 03054100 | PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHYNCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH, ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS), ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) | 0% |
| 03054200 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | 0% |
| 03054300 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA, ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE AND ONCORHYNCHUS CHRYSOGASTER) | 0% |
| 03054400 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENOPHAR-YNGODON 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% |
| 03054900 | OTHER | 0% |
| 03055100 | COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) | 0% |
| 03055200 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.),CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO-PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLACATLA, LABEO SPP., OSTEOCHILUS HASSELTI,LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS(ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) ANDSNAKEHEADS (CHANNA SPP.) | 0% |
| 03055300 | FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE, OTHER THAN COD (GADUS MORHUA, GADUS OGAC, GADUS MACRO-CEPHALUS) | 0% |
| 03055400 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII),ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINAPILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLASPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS), MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS), INDIAN MACKERELS (RASTRELLIGER SPP.), SEERFISHES (SCOMBEROMORUS SPP.), JACK AND HORSE MACKEREL (TRACHURUS SPP.), JACKS, CREVALLES (CARANX SPP.), COBIA (RACHYCENTRON CANADUM), SILVER POMFRETS (PAMPUS SPP.), PACIFIC SAURY (COLOLABIS SAIRA), SCADS (DECAPTERUS SPP.), CAPELIN (MALLOTUS VILLOSUS), SWORD FISH (XIPHIAS GLADIUS), KAWAKAWA (EUTHYNNUS AFFINIS), BONITOS (SARDA SPP.), MARLINS, SAILFISHES, SPEARFISH (ISTIOPHORIDAE) | 0% |
| 03055910 | MUMBAI DUCK | 0% |
| 03055920 | SEER WITHOUT HEAD | 0% |
| 03055930 | SPRATS | 0% |
| 03055990 | OTHER | 0% |
| 03056100 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | 0% |
| 03056200 | COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) | 0% |
| 03056300 | ANCHOVIES (ENGRAULIS SPP.) | 0% |
| 03056400 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS KG. SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO- PHARYNGODON 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% |
| 03056910 | MUMBAI DUCK | 0% |
| 03056920 | SEER WITHOUT HEAD | 0% |
| 03056930 | SPRATS | 0% |
| 03056990 | OTHER | 0% |
| 03057100 | SHARK FINS | 0% |
| 03057200 | FISH HEADS, TAILS AND MAWS | 0% |
| 03057900 | OTHER | 0% |
Tax calculator for HSN 0305
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 0305
What is the GST rate for HSN 0305?▾
GST rate for HSN 0305 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 0305 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 0305
Compare similar codes
Use global search to compare descriptions and avoid wrong classification.
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Review chapter notes
Check inclusions/exclusions and common confusions for Chapter 03.
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Confirm place of supply
Decide whether IGST or CGST+SGST applies based on POS rules.
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Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.