Quick classification guide
4-digit heading: Pick the broad category (e.g. 0301).
Inclusions/exclusions: Confirm your product matches.
Rate check: Verify the latest notifications before filing.
Browse HSN codes in Chapter 03
Next steps
If you’re unsure about the chapter, use the global search and compare descriptions.
Jump to nearby chapters to avoid wrong classification (common GST mistake).
After finalizing your HSN, generate a clean rate card for shop display or staff reference.
Not legal advice • Always verify before filing • Last reviewed: 22 Jan 2026
Analysis of Chapter 03
Fish, Crustaceans, Molluscs. Fresh fish is Exempt. Processed, canned, or frozen fish usually attracts 5% or 12% GST.
Included
- Fresh or chilled fish
- Frozen fish
- Shrimps and prawns
- Crabs and lobsters
- Molluscs (Squid, Cuttlefish)
Excluded
- Meat of land animalsGo to Ch 02
- Prepared/Canned FishGo to Ch 16
- Fish OilsGo to Ch 15
Expert insights
Live fish is also covered here (not Chapter 1).
- • Chapter 03 (Raw) vs Chapter 16 (Prepared): Canned tuna or fish fillets in sauce go to Ch 16.
Compliance checklist
- • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
- • 6-digit HSN: typically required beyond higher turnover thresholds.
- • Export/Import: use full code as per customs documents.
FAQs for Chapter 03
Are frozen prawns classified under Chapter 03?▾
Yes, frozen prawns in basic form are Ch 03. If 'breaded' or 'cooked', they move to Ch 16.
Where does canned tuna fall?▾
Canned tuna is a prepared food under Chapter 16.
Is dried fish taxable?▾
Dried/salted fish falls under Ch 03. Rate depends on if it's sold loose (Nil) or pre-packaged (5%).
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
Last reviewed: 22 Jan 2026. How we update content + sources.
Not legal advice • Always verify before filing • Page URLs use your deployed site base.