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HSN Chapter 03

HSN Chapter 03 — Fish And Crustaceans, Molluscs And Other Aquatic

HSN Chapter 03 covers fish and crustaceans, molluscs and other aquatic invertebrates. It contains 9 four-digit headings and 632 HSN codes in total. Below is every heading in Chapter 03 with its GST 2.0 rate (verified against CBIC). Use the search tool for any specific 6- or 8-digit sub-code.

Source: CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025).

HSN codes in Chapter 03

632 codes · GST 2.0 rates per the CBIC GST rate schedule (effective 22 Sep 2025); verified 2026-06-07.

HSN CodeDescriptionGST Rate
0301Live Fish5%
0302Fish, Fresh Or Chilled, Excluding Fish Fillets And Other Fish Meat Of Heading 03035%
0303Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 03035%
0304Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen5%
0305Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process5%
0306Crustaceans, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Crustaceans, Whether In Shell Or Not, Whether Or Not Cooked Before Or During The Smoking Process; Crustaceans, In Shell, Cooked By Steaming Or By Boiling In Water, Whether Or Not Chilled, Frozen, Dried, Salted Or In Brine5%
0307Molluscs, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Molluscs, Whether In Shell Or Not, Whether Or Not Cooked Before Or During The Smoking Process5%
0308Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process5%
0309Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption5%

Frequently Asked Questions

What products are in HSN Chapter 03?
Chapter 03 covers fish and crustaceans, molluscs and other aquatic invertebrates, spanning 9 headings and 632 HSN codes.
What is the GST rate for Chapter 03 goods?
GST rates vary by specific code under GST 2.0 (Nil, 5%, 18% or 40%). See the rate against each heading above, or search the exact 8-digit code in the HSN Code Finder.

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