Chapter 03
Headings in HSN Chapter 03
The GST column shows the rate or rates at which Notification 9/2025-Central Tax (Rate) names the heading; a heading named nowhere takes the residual 18%. The duty column is the basic customs duty in the Customs Tariff.
| Heading | Description | GST rate | Basic customs duty | Codes |
|---|---|---|---|---|
| 0301 | Live fish | 18% | 30% | 8 |
| 0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | 18% | 30% | 49 |
| 0303 | Fish, frozen, excluding fish fillets and other fish meat of heading 0304 | 5% | 30% | 56 |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen | 5% | 30% | 59 |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process | 5% | 30% | 28 |
| 0306 | Crustaceans, 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… | 5% | Free – 30% | 35 |
| 0307 | Molluscs, 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… | 5% | 15% / 30% | 37 |
| 0308 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether… | 5% | 30% | 10 |
| 0309 | Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption | 18% | 30% | 25 |
No rows match — clear the filter to see all.
Where a heading shows more than one rate, the rate depends on the description of the goods. Open the heading to read the entries.
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.
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 or speak to our CA team before you act on it.