Where HSN 0302 79 00 Sits
Use the eight-digit code on the bill of entry, the shipping bill and, where your turnover requires it, on the GST invoice. The first four digits are the heading; the last four narrow it to this line.
GST Rate on HSN 0302 79 00
GST on goods is fixed by the entries of Notification No. 9/2025-Central Tax (Rate), in force from 22 September 2025 and amended up to 30 April 2026. The entries below are the ones that reach this code. Match the goods to the description in the entry before you invoice.
| GST rate | Entry | Codes named | Goods covered by the entry |
|---|---|---|---|
| 18% | Schedule II, S. No. 639 | Any Chapter | Goods which are not specified in Schedule I, III, IV, V, VI or VII (residual entry) |
Goods that fall under no specific entry take the residual entry, unless they are exempt under the exemption notification issued with the rate notification.
Customs Duty on HSN 0302 79 00
An import pays basic customs duty at the tariff rate, social welfare surcharge at 10% of that duty (unless exempted for the goods), and IGST at the GST rate on the value plus both duties.
- Basic customs duty at
- Social welfare surcharge, 10% of the duty
- IGST at on value plus both
- Total duty and tax
- As a share of the value
Standard rates only: no exemption notification, anti-dumping or safeguard duty, or trade-agreement rate is applied, and the surcharge is taken at 10% although some goods are exempted from it. A registered importer takes credit of the IGST.
FSS Act compliance before clearance
The consignment must meet the quality and packaging requirements of the Food Safety and Standards Act, 2006 before customs clears it.
Shelf life on the day of import
At least 60% of the original shelf life, or three months before expiry, whichever is less.
Notified food entry points only
This code is in List B of Appendix V (high risk), so it can enter only through the entry points in List A.
Export Policy and RoDTEP for HSN 0302 79 00
Schedule 2 of ITC(HS) 2022 marks this tariff item Free. Appendix 4R gives RoDTEP at 0.5% of FOB value for exports from the domestic tariff area and 0.3% for Advance Authorisation, SEZ and EOU exports. The scheme continues up to 31 December 2026.
- Current RoDTEP schedule takes effectAppendix 4R and 4RE notified by Notification 32/2024-25.
- All rates and caps limited to 50%Notification 60/2025-26, with immediate effect.
- Full rates restoredNotification 66/2025-26 and its corrigendum: the rates of 22 February 2026 apply again from 23 March.
- Scheme continued to 30 September 2026Notification 74/2025-26, rates unchanged.
- Scheme continued to 31 December 2026Notification 41/2026-27: rates and caps as on 30 September 2026 continue.
Other Codes Under HSN 0302
| Tariff item | Description | Basic customs duty |
|---|---|---|
| 0302 11 00 | Trout (Salmo trutta, Oncorhyncus mykiss, Oncor- hyncus clarkii, Oncorhyncus aguabonita, Oncor- hyncus gilae, Oncorhyncus apache and Oncor- hyncus chrysogaster) | 30% |
| 0302 13 00 | Pacific salmon (Oncorhynchus nerka, Oncorhy- nchus gorbuscha, Oncorhynchus keta, Oncorhy- nchus tschawytscha,Oncorhynchus kisutch, Oncorhynchus masou andOncorhynchus rhodurus) | 30% |
| 0302 14 00 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 30% |
| 0302 19 00 | Other | 30% |
| 0302 21 00 | Halibut (Rheinhardtius hippoglossidae, Hippog- lossus hippoglossus, Hippoglossus stenolepis) | 30% |
| 0302 22 00 | Plaice (Pleuronectes platessa) | 30% |
| 0302 23 00 | Sole (Solea spp.) | 30% |
| 0302 24 00 | Turbots (Psetta maxima) | 30% |
| 0302 29 00 | Other | 30% |
| 0302 31 00 | Albacore or long finned tunas (Thunnus alalunga) | 30% |
| 0302 32 00 | Yellowfin tunas (Thunnus albacares) | 30% |
| 0302 33 00 | *Skipjack tuna (stripe-bellied bonito) (Katsuwonuspelamis) | 30% |
| 0302 34 00 | Bigeye tunas (Thunnus obesus) | 30% |
| 0302 35 00 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 30% |
| 0302 36 00 | Southern bluefin tunas (Thunnus maccoyii) | 30% |
| 0302 39 00 | Other | 30% |
| 0302 41 00 | Herrings (Clupea harengus, Clupea pallasii) | 30% |
| 0302 42 00 | Anchovies (Engraulis spp.) | 30% |
| 0302 43 00 | Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | 30% |
| 0302 44 00 | Mackerel (Scomber scombrus, Scomber austr- alasicus, Scomber japonicus) | 30% |
| 0302 45 00 | Jack and horse mackerel (Trachurus spp.) | 30% |
| 0302 46 00 | Cobia (Rachycentron canadum) | 30% |
| 0302 47 00 | Sword fish (Xiphias gladius) | 30% |
| 0302 49 00 | Other | 30% |
| 0302 51 00 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 30% |
| 0302 52 00 | Haddock (Melangrammus aegllefinus) | 30% |
| 0302 53 00 | Coal fish (Pollachinus virens) | 30% |
| 0302 54 00 | Hake (Merluccius spp., Urophycis spp.) | 30% |
| 0302 55 00 | *Alaska Pollock (Theragrachalcogramma) | 30% |
| 0302 56 00 | Blue whittings (Micromesistius poutassou, Micro- mesistius australis) | 30% |
| 0302 59 00 | Other | 30% |
| 0302 71 00 | Tilapias (Oreochromis spp.), | 30% |
| 0302 72 00 | Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | 30% |
| 0302 73 00 | Carp (Cyprinus spp., Carassius spp., Cteno- pharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobar- bus hoeveni, Megalobrama spp.): | 30% |
| 0302 74 00 | Eels (Anguilla spp.) | 30% |
| 0302 79 00 | Other | 30% |
| 0302 81 00 | Dogfish and other sharks | 30% |
| 0302 82 00 | Rays and skates (Rajidae) | 30% |
| 0302 83 00 | Tooth fish (Dissostichus spp.) | 30% |
| 0302 84 00 | Seabass (Dicentrarchus spp.) | 30% |
| 0302 85 00 | Seabream (Sparidae) | 30% |
| 0302 89 10 | Hilsa ( Tenualosa ilisha)Other | 30% |
| 0302 89 20 | DaraOther | 30% |
| 0302 89 30 | PomfretOther | 30% |
| 0302 89 90 | OtherOther | 30% |
| 0302 91 00 | Livers, roes and miltLivers, roes and milt: kg. 30% | 30% |
| 0302 92 00 | Shark finsShark fins: kg. 30% | 30% |
| 0302 99 10 | Fish fins other than shark fins; heads, tails and mawsOther | 30% |
| 0302 99 90 | Other edible fish offalOther | 30% |
- The item-wise import policy (Free, Restricted or Prohibited) of ITC(HS) Schedule 1.
- Exemption notifications, anti-dumping and safeguard duties, and preferential rates under trade agreements. The duty shown is the tariff rate.
- The GST exemption notification. Goods exempt under it pay no GST even if a rate entry names the code.
Official documents behind this page
- Notification No. 9/2025-Central Tax (Rate), 17 September 2025GST rate Schedules I to VI, in force from 22 September 2025, as amended by Notification No. 19/2025-Central Tax (Rate) of 31 December 2025 (Schedule VII omitted from 1 February 2026) and No. 01/2026 of 30 April 2026.
- Customs Tariff, First ScheduleCBIC Customs Tariff as on 30 June 2024, with the First Schedule amendments of the Finance (No. 2) Act, 2024, the Finance Act, 2025 and the Finance Act, 2026 applied.
- ITC(HS) 2022, Schedule 2, Export PolicyDGFT: the export policy and policy condition of each tariff item.
- Appendix 4R and Appendix 4RE, RoDTEP ScheduleDGFT, with effect from 10 October 2024 (Notification No. 32/2024-25); the 2026 changes are in Notifications 60, 66 and 74 of 2025-26 and 41 of 2026-27.
- ITC(HS) 2022, Schedule 1, General Notes regarding Import PolicyDGFT, as on 11 August 2025: General Note 4 and Appendix V (food import entry points).
Disclaimer: This guide is general information based on the law and notifications in force when it was last updated. It is not professional advice for your case — rates, thresholds and due dates change, so check the current position with the official source before you act on it.