GST HSN Code List

GST Rate and HSN Code : Chapter 03

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GST HSN Code List with GST rates 2022

HS CodeItem DescriptionGST
030110Live ornamental fish0
030111Live ornamental freshwater fish0
03011100FRESHWATER ORNAMENTAL FISH0
030119Live ornamental fish (excluding freshwater)0
03011900OTHER ORNAMENTAL FISH0
030191Live trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"0
03019100Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)0
030192Live eels "Anguilla spp."0
03019200Eels (Anguilla spp.)0
030193Live carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)0
03019300Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)0
030194Live Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)0
03019400Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)0
030195Live southern bluefin tunas "Thunnus maccoyii"0
03019500Southern bluefin tunas (Thunnus maccoyii)0
030199Live fish (excluding ornamental fish, trout [Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster], eels [Anguilla spp.], carp [Cyprinus carpio, Carassius ca0
03019900OTHER LIVE FISH0
030211Fresh or chilled trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"0
03021100TROUT FRESH OR CHILLED0
030212Fresh or chilled 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
030213Fresh or chilled Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus"0
03021300Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)0
030214Fresh or chilled Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"0
03021400Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)0
030219Fresh or chilled salmonidae (excluding trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbusc0
03021900OTHER SALMONIDE FRESH OR CHILLED EXCL OF HEADING 030291 TO 0302990
030221Fresh or chilled lesser or Greenland halibut "Reinhardtius hippoglossoides, Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepis"0
03022100Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)0
030222Fresh or chilled plaice "Pleuronectes platessa"0
03022200Plaice (Pleuronectes platessa)0
030223Fresh or chilled sole "Solea spp."0
03022300SOLE FRESH OR CHILLED0
030224Fresh or chilled turbot "Psetta maxima"0
03022400Turbots (Psetta maxima, Scophthalmidae)0
030229Fresh or chilled flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Catharidae" (excluding halibut "Reinhardtius hippoglossoides, Hippoglossus hippoglossus and Hippoglossus stenolepis", plaice "Pleuronectes platessa", sole "S0
03022900OTHER FLAT FISH FRESH OR CHILLED EXCL OF HEADING 030291 TO 0302990
030231Fresh or chilled albacore or longfinned tunas "Thunnus alalunga"0
03023100Albacore or longfinned tunas (Thunnus alalunga)0
030232Fresh or chilled yellowfin tunas "Thunnus albacares"0
03023200YELLOWFIN TUNAS FRESH OR CHILLED0
030233Fresh or chilled skipjack or stripe-bellied bonito0
03023300SKIPJACK OR STRIPE BELLIED BONITO FRESH OR CHILLED0
030234Fresh or chilled bigeye tunas "Thunnus obesus"0
03023400Bigeye tunas (Thunnus obesus)0
030235Fresh or chilled Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)0
03023500Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)0
030236Fresh or chilled Southern bluefin tunas "Thunnus maccoyii"0
03023600Southern bluefin tunas (Thunnus maccoyii)0
030239Fresh or chilled tunas of the genus "Thunnus" (excluding Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii)0
03023900OTHER0
030240Fresh or chilled herrings (Clupea harengus, clupea pallasii)0
030241Fresh or chilled herring "Clupea harengus, clupea pallasii"0
03024100HERRINGS FRESH OR CHILLED0
030242Fresh or chilled anchovies "Engraulis spp."0
03024200ANCHOVIES FRESH OR CHILLED0
030243Fresh or chilled sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus"0
030244Fresh or chilled mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus"0
03024400MACKEREL FRESH OR CHILLED0
030245Fresh or chilled jack and horse mackerel "Trachurus spp."0
03024500Jack and horse mackerel (Trachurus spp.)0
030246Fresh or chilled cobia "Rachycentron canadum"0
03024600COBIA FRESH OF CHILLED0
030247Fresh or chilled swordfish "Xiphias gladius"0
03024700SWORD FISH FRESH OR CHILLED0
030249Fresh or chilled Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jacks, crevalles "Caranx spp.", silver pomfrets "Pampus spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "Mallotus villosus", Kawakawa "Euthynn0
030250Fresh or chilled cod (gadus morhua, gadus ogac, gadus macrocephalus)0
030251Fresh or chilled cod "Gadus morhua, Gadus ogac, Gadus macrocephalus"0
03025100COD FRESH OR CHILLED0
030252Fresh or chilled haddock "Melanogrammus aeglefinus"0
03025200Haddock (Melanogrammus aeglefinus)0
030253Fresh or chilled coalfish "Pollachius virens"0
03025300COAL FISH FRESH OR CHILLED0
030254Fresh or chilled hake "Merluccius spp., Urophycis spp."0
03025400Hake (Merluccius spp., Urophycis spp.)0
030255Fresh or chilled Alaska pollack "Theragra chalcogramma"0
03025500Alaska Pollack (Theragra chalcogramma)0
030256Fresh or chilled blue whiting "Micromesistius poutassou, Micromesistius australis"0
03025600Blue whitings (Micromesistius poutassou, Micromesistius australis)0
03025700Other0
030259Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake, Alaska pollack and blue whitings)0
030261Fresh or chilled sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)0
030262Fresh or chilled haddock (Melanogrammus aeglefinus)0
030263Fresh or chilled coalfish (Pollachius virens)0
030264Fresh or chilled mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)0
030265Fresh or chilled dogfish and other sharks0
030266Fresh or chilled eels (Anguilla spp.)0
030267Fresh or chilled swordfish (Xiphias gladius)0
030268Fresh or chilled toothfish (Dissostichus spp.)0
030269Fresh or chilled freshwater and saltwater fish (excluding salmonidae, flat fish, tunas, skipjack or stripe-bellied bonito, herrings, cod, sardines, sardinella, brisling or sprats, haddock, coalfish, mackerel, sharks, eels, swordfish and toothfish)0
030270Fresh or chilled fish livers and roes0
030271Fresh or chilled tilapia "Oreochromis spp."0
03027100TILAPIAS FRESH OR CHILLED0
030272Fresh or chilled catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."0
03027200CATFISH FRESH OR CHILLED0
030273Fresh or chilled carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus"0
03027300CARP FRESH OR CHILLED0
030274Fresh or chilled eels "Anguilla spp."0
03027400EELS FRESH OR CHILLED0
030279Fresh or chilled, Nile perch "Lates niloticus" and snakeheads "Channa spp."0
03027900OTHER FISH INCL NILE PERCH AND SNAKEHEADS FRESH OR CHILLED0
030281Fresh or chilled dogfish and other sharks0
03028100DOGFISH AND OTHER SHARKS FRESH OR CHILLED0
030282Fresh or chilled, rays and skates "Rajidae"0
03028200Rays and skates (Rajidae)0
030283Fresh or chilled toothfish "Dissostichus spp."0
03028300Toothfish (Dissostichus spp.)0
030284Fresh or chilled sea bass "Dicentrarchus spp."0
03028400SEABASS FRESH OR CHILLED0
030285Fresh or chilled sea bream "Sparidae"0
03028500SABREAM FRSH OR CHILLED0
030289Fresh or chilled fish, n.e.s.0
03028910HILSA ( TENUALOSA ILISHA) FRESH OR CHILLED0
03028920DARA FRESH OR CHILLED0
03028930POMFRET FRESH OR CHILLED0
03028990OTHER0
030290Fresh or chilled fish livers and roes0
03029000Livers and roes0
030291Fresh or chilled fish livers, roes and milt0
030292Fresh or chilled shark fins0
030299Fresh or chilled fish fins, heads, tails, maws and other edible fish offal (excl. livers, roes, milt and shark fins)0
030310Frozen Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus"0.05
030311Frozen sockeye salmon [red salmon] "Oncorhynchus nerka"0.05
03031100Sockeye salmon (red salmon) (Oncorhynchus nerka)0.05
030312Frozen Pacific salmon (excluding sockeye salmon "red salmon")0.05
03031200Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)0.05
030313Frozen, Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"0.05
03031300Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)0.05
030314Frozen trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"0.05
03031400Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)0.05
030319Frozen salmonidae (excluding trout and Pacific, Atlantic and Danube salmon)0.05
03031900OTHER SALMONIDE FROZEN EXCL OF HEADING 030391 TO 0303990.05
030321Frozen trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)0.05
030322Frozen Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)0.05
030323Frozen tilapia "Oreochromis spp."0.05
03032300TILAPIAS FROZEN0.05
030324Frozen catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."0.05
03032400CATFISH FROZEN0.05
030325Frozen carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus"0.05
03032500Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)0.05
030326Frozen eels "Anguilla spp."0.05
03032600EELS FROZEN0.05
030329Frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.)0.05
03032900OTHER FISH INCL NILE PERCH AND SNAKEHEADS FROZEN0.05
030331Frozen lesser or Greenland halibut "Reinhardtius hippoglossoides", Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepis"0.05
03033100HALIBUT FROZEN0.05
030332Frozen plaice "Pleuronectes platessa"0.05
03033200PLAICE FROZEN0.05
030333Frozen sole "Solea spp."0.05
03033300SOLE FROZEN0.05
030334Frozen turbot "Psetta maxima"0.05
03033400Turbots (Psetta maxima, Scophthalmidae)0.05
030339Frozen flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" (excluding halibut, plaice, sole and turbot)0.05
03033900OTHER FLAT FROZEN EXCL OF HEADING 030391 TO 0303990.05
030341Frozen albacore or longfinned tunas "Thunnus alalunga"0.05
03034100Albacore or longfinned tunas (Thunnus alalunga)0.05
030342Frozen yellowfin tunas "Thunnus albacares"0.05
03034200YELLOWFIN TUNAS FROZEN0.05
030343Frozen skipjack or stripe-bellied bonito "Euthynnus -Katsuwonus- pelamis"0.05
03034300SKIPJACK OR STRIPE-BELLIED BONITO FROZEN0.05
030344Frozen bigeye tunas "Thunnus obesus"0.05
03034400Bigeye tunas (thunnus obesus)0.05
030345Frozen Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)0.05
03034500Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)0.05
030346Frozen Southern bluefin tunas "Thunnus maccoyii"0.05
03034600Southern bluefin tunas (thunnus maccoyii)0.05
030349Frozen tunas of the genus "Thunnus" (excluding Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii)0.05
03034900OTHER TUNAS FROZEN EXCL OF HEADING 030391 TO 0303990.05
030350Frozen herrings "Clupea harengus, Clupea pallasii"0.05
030351Frozen herrings "Clupea harengus, Clupea pallasii"0.05
03035100Herrings (Clupea harengus,Clupea pallasii)0.05
030352Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)0.05
030353Frozen sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus"0.05
03035300SARDINES, SARDINELLA, BRISLING OR SPRATS FROZEN0.05
030354Frozen mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus"0.05
03035400MACKEREL FROZEN0.05
030355Frozen jack and horse mackerel "Trachurus spp."0.05
03035500JACK AND HORSE MACKEREL FROZEN0.05
030356Frozen cobia "Rachycentron canadum"0.05
03035600COBIA FROZEN0.05
030357Frozen swordfish "Xiphias gladius"0.05
03035700SWORD FISH FROZEN0.05
030359Frozen anchovies "Engraulis spp.", Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jacks, crevalles "Caranx spp.", silver pomfrets "Pampus spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "Mallotus villosus",0.05
030360Frozen cod "Gadus morhua, Gadus ogac and Gadus macrocephalus"0.05
030361Frozen swordfish (Xiphias gladius)0.05
030362Frozen toothfish (Dissostichus spp.)0.05
030363Frozen cod "Gadus morhua, Gadus ogac, Gadus macrocephalus"0.05
03036300COD FROZEN0.05
030364Frozen haddock "Melanogrammus aeglefinus"0.05
03036400Haddock (Melanogrammus aeglefinus)0.05
030365Frozen coalfish "Pollachius virens"0.05
03036500Coalfish (Pollachius virens)0.05
030366Frozen hake "Merluccius spp., Urophycis spp."0.05
03036600Hake (Merluccius spp., Urophycis spp.)0.05
030367Frozen Alaska pollack "Theragra chalcogramma"0.05
03036700Alaska Pollack (Theragra chalcogramma)0.05
030368Frozen blue whiting "Micromesistius poutassou, Micromesistius australis"0.05
03036800Blue whitings (Micromesistius poutassou, Micromesistius australis)0.05
030369Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake, Alaska pollack and blue whiting)0.05
03036900OTHER FISH OF FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE ETC FROZEN0.05
030371Frozen sardines Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp." and brisling or sprats "Sprattus sprattus"0.05
030372Frozen haddock (Melanogrammus aeglefinus)0.05
030373Frozen coalfish (Pollachius virens)0.05
030374Frozen mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)0.05
030375Frozen dogfish and other sharks0.05
030376Frozen eels (Anguilla spp.)0.05
030377Frozen sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)0.05
030378Frozen hake (Merluccius spp., Urophycis spp.)0.05
030379Frozen freshwater and saltwater fish (excluding salmonidae, flat fish, tunas, skipjack or stripe-bellied bonito, herrings, cod, swordfish, toothfish, sardines, sardinella, brisling or sprats, haddock, coalfish, mackerel, dogfish and other sharks, eels, se0.05
030380Frozen fish livers and roes0.05
030381Frozen dogfish and other sharks0.05
03038110Dogfish0.05
03038190Other sharks0.05
030382Frozen rays and skates "Rajidae"0.05
03038200RAYS AND SKATES (RAJIDAE) FROZEN0.05
030383Frozen toothfish "Dissostichus spp."0.05
03038300Toothfish (Dissostichus spp.)0.05
030384Frozen sea bass "Dicentrarchus spp."0.05
03038400Seabass (Dicentrarchus spp.)0.05
030389Frozen fish, n.e.s.0.05
03038910HILSA (TENUALOSA ILISHA) FROZEN0.05
03038920Dara0.05
03038930RIBBON FISH FROZEN0.05
03038940SEER FROZEN0.05
03038950POMFRET (WHITE OR SILVER OR BLACK) FROZEN ,Products include: Chinese0.05
03038960GHOL FROZEN0.05
03038970THREADFIN FROZEN0.05
03038980CROAKERS, GROUPERS AND FLOUNDERS FROZEN0.05
03038991Edible fishmaws of wild life0.05
030390Frozen fish livers and roes0.05
03039010Egg or egg yolk of fish0.05
03039090Other0.05
030391Frozen fish livers, roes and milt0.05
030392Frozen shark fins0.05
030399Frozen fish fins, heads, tails, maws and other edible fish offal (excl. livers, roes, milt and shark fins)0.05
030410Fresh or chilled fillets and other fish meat, whether or not minced0.05
030411Fresh or chilled fillets and other meat whether or not minced" of swordfish "Xiphias gladius"0.05
030412Fresh or chilled fillets and other meat whether or not minced" of toothfish "Dissostichus spp."0.05
030419Fresh or chilled fillets and other fish meat whether or not minced" (excluding swordfish and toothfish)"0.05
030420Frozen fish fillets0.05
030421Frozen fillets of swordfish (Xiphias gladius)0.05
030422Frozen fillets of toothfish (Dissostichus spp.)0.05
030429Frozen fish fillets (excluding swordfish and toothfish)0.05
030431Fresh or chilled fillets of tilapia "Oreochromis spp."0.05
03043100FISH AND CHLD FILLETS OF TILAPIAS (OREOCHROMIS SPP.)0.05
030432Fresh or chilled fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."0.05
03043200FRSH OR CHLD FILLETS CATFISH (PANGASIUS SPP., SILURUS SPP.,CLARIAS SPP., ICTALURUS SPP.)0.05
030433Fresh or chilled fillets of Nile perch "Lates niloticus"0.05
03043300Nile Perch (Lates niloticus)0.05
030439Fresh or chilled fillets of carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp." and snakeheads "Channa spp."0.05
03043900OTHER FRESH OR CHILLED FILLETS OF THE FAMILY TILAPIAS, CATFISH ETC.0.05
030441Fresh or chilled fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Huc0.05
03044100Pacific 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)0.05
030442Fresh or chilled fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"0.05
03044200Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)0.05
030443Fresh or chilled fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae"0.05
03044300Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)0.05
030444Fresh or chilled fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae0.05
03044400Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae0.05
030445Fresh or chilled fillets of swordfish "Xiphias gladius"0.05
03044500FRSH OR CHLD FILLETS OF SWORDFISH (XIPHIAS GLADIUS)0.05
030446Fresh or chilled fillets of toothfish "Dissostichus spp."0.05
03044600Toothfish (Dissostichus spp.)0.05
030447Fresh or chilled fillets of dogfish and other sharks0.05
030448Fresh or chilled fillets of rays and skates "Rajidae"0.05
030449Fresh or chilled fillets of fish, n.e.s.0.05
03044910Hilsa0.05
03044920Shark0.05
03044930FRSH OR CHLD FILLETS OF SEER0.05
03044940FRSH OR CHLD FILLETS OF TUNA0.05
03044990OTHER0.05
030451Fresh or chilled meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp0.05
03045100Tilapias (Oreochromis spp.), catfish (Pangasius spp.,0.05
030452Fresh or chilled meat, whether or not minced, of salmonidae (excluding fillets)0.05
03045200Salmonidae0.05
030453Fresh or chilled meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding fillets)0.05
03045300Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae0.05
030454Fresh or chilled meat, whether or not minced, of swordfish "Xiphias gladius" (excluding fillets)0.05
03045400FRSH OR CHLD FILLETS OF SWORD FISH0.05
030455Fresh or chilled meat, whether or not minced, of toothfish "Dissostichus spp." (excluding fillets)0.05
03045500Toothfish (Dissostichus spp.)0.05
030456Fresh or chilled meat, whether or not minced, of dogfish and other sharks (excl. fillets)0.05
030457Fresh or chilled meat, whether or not minced, of rays and skates "Rajidae" (excl. fillets)0.05
030459Fresh or chilled fish meat, whether or not minced (excluding all fillets, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, 0.05
03045910Hilsa0.05
03045920Shark0.05
03045930Seer0.05
03045940FRSH OR CHLD FILLETS OF TUNA0.05
03045990Other0.05
030461Frozen fillets of tilapia "Oreochromis spp."0.05
03046100Tilapias (Oreochromis spp.)0.05
030462Frozen fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."0.05
03046200FROZEN FILLETS OF CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.)0.05
030463Frozen fillets of Nile perch "Lates niloticus"0.05
03046300Nile Perch (Lates niloticus)0.05
030469Frozen fillets of carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp." and snakeheads "Channa spp."0.05
03046900FROZEN FILLETS OF CARP, EELS, SNAKEHEADS0.05
030471Frozen fillets of cod "Gadus morhua, Gadus ogac, Gadus macrocephalus"0.05
03047100Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)0.05
030472Frozen fillets of haddock "Melanogrammus aeglefinus"0.05
03047200Haddock (Melanogrammus aeglefinus)0.05
030473Frozen fillets of coalfish "Pollachius virens"0.05
03047300Coalfish (Pollachius virens)0.05
030474Frozen fillets of hake "Merluccius spp., Urophycis spp."0.05
03047400Hake (Merluccius spp., Urophycis spp.)0.05
030475Frozen fillets of Alaska pollack "Theragra chalcogramma"0.05
03047500Alaska Pollack (Theragra chalcogramma)0.05
030479Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake and Alaska pollack)0.05
03047900OTHER FROZEN FILLETS OF FISH OF BREGMACEROTIDAE, EUCLICHTHYIDAE,GADIDAE ETC0.05
030481Frozen fillets of 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"0.05
03048100Pacific 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)0.05
030482Frozen fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"0.05
03048200Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)0.05
030483Frozen fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae"0.05
03048300Flat fish (Pleuronectidae, Bothidae, Cynoglossidae,Soleidae, Scophthalmidae and Citharidae)0.05
030484Frozen fillets of swordfish "Xiphias gladius"0.05
03048400Swordfish (Xiphias gladius)0.05
030485Frozen fillets of toothfish "Dissostichus spp."0.05
03048500Toothfish (Dissostichus spp.)0.05
030486Frozen fillets of herring "Clupea harengus, Clupea pallasii"0.05
03048600Herrings (Clupea harengus, Clupea pallasii)0.05
030487Frozen fillets of tuna "of the genus Thunnus", skipjack or stripe-bellied bonito "Euthynnus [Katsuwonus] pelamis"0.05
03048700FROZEN FILLETS OF TUNAS0.05
030488Frozen fillets of dogfish, other sharks, rays and skates "Rajidae"0.05
030489Frozen fish fillets, n.e.s.0.05
03048910Hilsa0.05
03048920Shark0.05
03048930FROZEN FILLETS OF SEER0.05
03048990FROZEN FILLETS OF OTHER FISH0.05
030490Frozen fish meat, whether or not minced (excluding fillets)0.05
030491Frozen meat, whether or not minced, of swordfish "Xiphias gladius" (excluding fillets)0.05
03049100FROZEN FILLETS OF SWORD FISH (XIPHIAS GLADIUS)0.05
030492Frozen meat, whether or not minced, of toothfish "Dissostichus spp." (excluding fillets)0.05
03049200Toothfish ( Dissostichus spp.)0.05
030493Frozen meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopha0.05
03049300FROZEN FILLETS OF TILAPIAS,CATFISH, CARP, EELS , NILE PERCH AND SNAKEHEADS0.05
030494Frozen meat, whether or not minced, of Alaska pollack "Theragra chalcogramma" (excluding fillets)0.05
03049400Alaska Pollack (Theragra chalcogramma)0.05
030495Frozen meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding fillets and Alaska pollack "Theragra chalcogramma")0.05
03049500Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae,Moridae and Muraeno- lepididae, other than Alaska Pollack (Theragra chalcogramma)0.05
030496Frozen meat, whether or not minced, of dogfish and other sharks0.05
030497Frozen meat, whether or not minced, of rays and skates "Rajidae"0.05
030499Frozen fish meat n.e.s. (excluding fillets)0.05
03049900OTHER0.05
030510Flours, meals and pellets of fish, fit for human consumption0.05
03051000FISH MEAL FIT FOR HUMAN CONSUMPTION0.05
030520Fish livers and roes, dried, smoked, salted or in brine0.05
03052000Livers and roes of fish, dried, smoked, salted or in brine0.05
030530Fish fillets, dried, salted or in brine, not smoked0.05
030531Fillets, dried, salted or in brine, but not smoked, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhin0.05
03053100Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.),carp (Cyprinus carpio,Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus),eels (Anguilla spp.), Ni0.05
030532Fillets, dried, salted or in brine, but not smoked, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae0.05
03053200Fish of the families Bregmacerotidae, uclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae0.05
030539Fish fillets, dried, salted or in brine, but not smoked (excluding tilapia, catfish, carp, eels, Nile perch, snakeheads and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae0.05
03053900OTHER0.05
030541Smoked 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", incl. fill0.05
03054100PACFC SLMN (ONCRHNCHS NRKA, GRBSCHA ETC) ATLNTC SLMN (SLMO SLR) DNUB SLMN (HCO HCO)0.05
030542Smoked herring "Clupea harengus, Clupea pallasii", incl. fillets (excluding offal)0.05
03054200HERRINGS SMOKED INCLUDING FILLETS0.05
030543Smoked trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", incl. fillets (excluding offal)0.05
03054300Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii Oncorhynchus aguabonita, Oncorhynchus gilae,Oncorhynchus apache and Oncorhynchus chrysogaster)0.05
030544Smoked tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla0.05
03054400Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.),carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), 0.05
030549Smoked fish, incl. fillets (excluding offal, Pacific salmon, Atlantic salmon, Danube salmon, herring, trout, tilapia, catfish, carp, eels, Nile perch and snakeheads)0.05
03054900OTHER SMOKED FISH INCLUDING FILLETS0.05
030551Dried cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", even salted, not smoked (excluding fillets and offal)0.05
03055100COD DRIED NT SMOKED W/N SALTED0.05
030552Dried tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp.0.05
030553Dried fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, even salted but not smoked (excl. fillets, offal and cod "Gadus morhua, Gadus ogac, Gadus macrocephalus")0.05
030554Dried herrings "Clupea harengus, Clupea pallasii", anchovies "Engraulis spp.", sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus", mackerel "Scomber scombrus, Scomber australasicus, Scomber 0.05
030559Dried fish, even salted but not smoked (excluding fillets, offal and cod)0.05
03055910DRIED BOMBAY DUCK NT SMKD0.05
03055920Seer without head0.05
03055930SPRATS DRIED NT SMOKED W/N SALTED0.05
03055990OTHER DRIED N.E.S.NT SMKD0.05
030561Herring (Clupea harengus, Clupea pallasii), only salted or in brine (excluding fillets and offal)0.05
03056100Herrings (Clupea harengus, Clupea pallasii)0.05
030562Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", salted or in brine only (excluding fillets and offal)0.05
03056200Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)0.05
030563Anchovies "Engraulis spp.", salted or in brine only (excluding fillets and offal)0.05
03056300ANCHOVIES SLTED OR IN BRINE BUT NT DRD/SMKD0.05
030564Tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.",0.05
03056400Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.)0.05
030569Fish, salted or in brine only (excluding fillets, offal, herring, cod, anchovies, tilapia, catfish, carp, eels, Nile perch and snakeheads)0.05
03056910Mumbai duck0.05
03056920Seer without head0.05
03056930Sprats0.05
03056990OTHER FISH SMOKD, DRIED, SALTD OR IN BRINE0.05
030571Shark fins, smoked, dried, salted or in brine0.05
03057100SALTED, NOT DRIED OR SMOKED AND IN BRINE SHARK FINS0.05
030572Fish heads, tails and maws, smoked, dried, salted or in brine0.05
03057200SALTED, NOT DRIED OR SMOKED AND IN BRINE FISH HEADS, TAILS AND MAWS0.05
030579Fish fins and other edible fish offal, smoked, dried, salted or in brine (excluding heads, tails, maws and shark fins)0.05
03057900OTHER FISH FINS, HEADS, TAILS, MAWS AND OFFAL SALTED, NOT DRIED OR SMOKED AND IN BRINE0.05
030611Frozen rock lobster and other sea crawfish "Palinurus spp.", "Panulirus spp." and "Jasus spp.", even smoked, whether in shell or not, incl. rock lobster and other sea crawfish in shell, cooked by steaming or by boiling in water0.05
03061100ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SP PANULIRUS SP JASUS SP)FRZN0.05
030612Frozen lobsters "Homarus spp.", even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water0.05
03061210WHOLE COOKD LOBSTERS(HOMARUS SPP) FROZEN0.05
03061290OTHER FROZEN LOBSTER0.05
030613Frozen shrimps and prawns, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water0.05
030614Frozen crabs, even smoked, whether in shell or not, incl. crabs in shell, cooked by steaming or by boiling in water0.05
03061400CRABS FROZEN0.05
030615Frozen Norway lobsters "Nephrops norvegicus", even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water0.05
03061500NORWAY LOBSTERS (NEPHROPS NORVEGICUS)0.05
030616Frozen cold-water shrimps and prawns "Pandalus spp., Crangon crangon", even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water0.05
03061610ACCELERATED FREEZE DRIED(AFD)0.05
03061690OTHER0.05
030617Frozen shrimps and prawns, even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excluding cold-water shrimps and prawns)0.05
03061711ACCELERATED FREEZE DRIED(AFD)0.05
03061719OTHER SCAMPI0.05
03061790OTHER SHRIMPS AND PRAWNS ,Products include: Bamboo Products0.05
03061798Other0.05
030619Frozen crustaceans, even smoked, fit for human consumption, whether in shell or not, incl. crustaceans in shell, cooked beforehand by steaming or by boiling in water (excluding rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps0.05
03061900OTHER, INCLUDING FLOURS, MEALS AND PELLETS OF CRUSTACEANS, FIT FOR HUMAN CONSUMTION0.05
030621Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. in shell, cooked by steaming or by boiling in water0.05
03062100Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)0.05
030622Lobsters "Homarus spp.", even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water0.05
03062200Lobsters (Homarus spp.)0.05
030623Shrimps and prawns, whether in shell or not, live, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water0.05
030624Crabs, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crabs in shell, cooked by steaming or by boiling in water0.05
03062400Crabs0.05
030625Norway lobsters "Nephrops norvegicus", even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water0.05
03062500Norway lobsters (Nephrops norvegicus)0.05
030626Cold-water shrimps and prawns "Pandalus spp., Crangon crangon", even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water0.05
03062600Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)0.05
030627Shrimps and prawns, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excluding cold-water shrimps and prawns)0.05
03062710Powdered0.05
03062720Other0.05
030629Crustaceans, even smoked, fit for human consumption, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crustaceans in shell, cooked by steaming or by boiling in water (excluding rock lobster and other sea crawfish, lobsters, 0.05
03062900Other, including flours, meals and pellets, of crustaceans, fit for human consumption0.05
030631Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", whether in shell or not, live, fresh or chilled0.05
030632Lobsters "Homarus spp.", whether in shell or not, live, fresh or chilled0.05
030633Crabs, whether in shell or not, live, fresh or chilled0.05
030634Norway lobsters "Nephrops norvegicus", whether in shell or not, live, fresh or chilled0.05
030635Cold-water shrimps and prawns "Pandalus spp., Crangon crangon", whether in shell or not, live, fresh or chilled0.05
030636Shrimps and prawns, whether in shell or not, live, fresh or chilled (excl. cold-water shrimps and prawns "Pandalus spp., Crangon crangon")0.05
030639Crustaceans, fit for human consumption, whether in shell or not, live, fresh or chilled (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, fit for human consumption,0.05
030691Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", whether in shell or not, dried, salted, smoked or in brine, incl. in shell, cooked by steaming or by boiling in water0.05
030692Lobsters "Homarus spp.", whether in shell or not, dried, salted, smoked or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water0.05
030693Crabs, whether in shell or not, dried, salted, smoked or in brine, incl. crabs in shell, cooked by steaming or by boiling in water0.05
030694Norway lobsters "Nephrops norvegicus", whether in shell or not, dried, salted, smoked or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water0.05
030695Shrimps and prawns, whether in shell or not, dried, salted, smoked or in brine, incl. ones in shell, cooked by steaming or by boiling in water0.05
030699Crustaceans, fit for human consumption, whether in shell or not, dried, salted, smoked or in brine, incl. crustaceans in shell, cooked by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps0.05
030710Oysters, live, fresh, chilled, frozen, dried, salted or in brine0.05
030711Oysters, even in shell, live, fresh or chilled0.05
03071100LIVE, FRESH OR CHILLED OYSTERS0.05
030712Oysters, even in shell, frozen0.05
030719Oysters, smoked, frozen, dried, salted or in brine0.05
03071900OTHER OYSTERS0.05
030721Live, fresh or chilled, scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, even in shell0.05
03072100Live, fresh or chilled0.05
030722Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, frozen, even in shell0.05
030729Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, smoked, frozen, dried, salted or in brine, even in shell0.05
03072900SCALOPS CHLAMYS OTHR THAN LIVE FRSH/CHLLD AND FROZEN0.05
030731Live, fresh or chilled, not smoked, mussels "Mytilus spp., Perna spp.", with or without shell0.05
03073100MUSSELS (MUIILUS SPP ETC)LIVE FRSH/CHLD0.05
030732Mussels "Mytilus spp., Perna spp.", frozen, even in shell0.05
030739Mussels "Mytilus spp., Perna spp.", smoked, frozen, dried, salted or in brine, with or without shell0.05
03073910CALMS-CALM MEAT(BIVLVS-VICTORIIA SPP ETC)0.05
03073990OTHER0.05
030741Live, fresh or chilled, not smoked, cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", with or without shell0.05
03074110Cuttle fish0.05
03074120Squid0.05
030742Cuttle fish and squid, live, fresh or chilled, with or without shell0.05
030743Cuttle fish and squid, frozen, with or without shell0.05
030749Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", smoked, frozen, dried, salted or in brine, with or without shell0.05
03074910CUTTLE FISH OTH THN LIVE, FRESH OR CHILLED AND FROZEN0.05
03074920WHOLE SQUIDS OTH THN LIVE, FRESH OR CHILLED AND FROZEN0.05
03074930SQUID TUBES OTH THN LIVE, FRESH OR CHILLED AND FROZEN0.05
03074990OTHER0.05
030751Octopus "Octopus spp.", live, fresh or chilled0.05
03075100OCTOPUS(OCTOPUS SPP) LIVE FRSH/CHLD0.05
030752Octopus "Octopus spp.", frozen0.05
030759Octopus "Octopus spp.", smoked, frozen, dried, salted or in brine0.05
03075900OCTOPUS OTHER THAN LIVE FRSH/CHLLD AND FROZEN0.05
030760Snails, live, fresh, chilled, frozen, salted, dried or in brine, even smoked, with or without shell (excluding sea snails)0.05
03076000SNAILS OTHER THAN SEA SNAILS0.05
030771Live, fresh or chilled, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae"0.05
03077100Live, fresh or chilled0.05
030772Frozen, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae"0.05
030779Smoked, frozen, dried, salted or in brine, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae"0.05
03077900CLAMS, COCKLES AND ARK SHELLS OTH THN LIVE FRSH/CHLLD AND FROZEN0.05
030781Live, fresh or chilled, even in shell, abalone "Haliotis spp."0.05
03078100Live, fresh or chilled0.05
030782Live, fresh or chilled, even in shell, stromboid conchs "Strombus spp."0.05
030783Frozen, even in shell, abalone "Haliotis spp."0.05
030784Frozen, even in shell, stromboid conchs "Strombus spp."0.05
030787Smoked, dried, salted or in brine, even in shell, abalone "Haliotis spp."0.05
030788Smoked, dried, salted or in brine, even in shell, stromboid conchs "Strombus spp."0.05
030789Smoked, frozen, dried, salted or in brine, abalone "Haliotis spp.", even in shell0.05
03078900Other0.05
030791Live, fresh or chilled molluscs, fit for human consumption, even in shell (excluding oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid0.05
03079100OTHER MOLLUSCS LIVE FRSH OR CHLLD0.05
030792Molluscs, even in shell, frozen (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish and squid, octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells, abalone 0.05
030799Molluscs, fit for human consumption, even in shell, smoked, frozen, dried, salted or in brine (excluding oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, 0.05
03079900Other0.05
03079910SEA SHELL FLESH0.05
03079920Jelly fish (Rhopelina spp.), dried salted or frozen0.05
03079990OTHER, INCL. FLOWERS, MEALS AND PELETS, OF AQUATIC INVRTBRTS OTHER THAN CRUSTCNS, FIT FOR HUMAN CONSMPSN0.05
030811Live, fresh or chilled, sea cucumbers "Stichopus japonicus, Holothurioidea"0.05
03081100Live, fresh or chilled0.05
030812Frozen sea cucumbers "Stichopus japonicus, Holothuroidea"0.05
030819Smoked, frozen, dried, salted or in brine, sea cucumbers "Stichopus japonicus, Holothurioidea"0.05
03081900Other0.05
030821Live, fresh or chilled, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus"0.05
03082100Live, fresh or chilled0.05
030822Frozen sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus"0.05
030829Smoked, frozen, dried, salted or in brine, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus"0.05
03082900Other0.05
030830Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, jellyfish "Rhopilema spp."0.05
03083010Live, fresh or chilled0.05
03083020Dried, salted or frozen0.05
030890Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, aquatic invertebrates (excluding crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish); all flours, meals and pellets of aquatic invertebrates other than crustaceans and moll0.05
03089000Other0.05

What is GST?

Goods and Services Tax (GST) is a Single Tax Structure System introduced in 2017. GST works on One Nation, One Tax system. Earlier, there was a diverse tax system in India. There were various indirect taxes such as Value Added Tax (VAT), sale tax, purchase tax, service tax, surcharges, Excise duty, etc. Under the GST System, all the central and state taxes are merged into a single tax.

What are GST Rates for Goods & Services?

GST has refined the taxation sector in India. It helps in unifying all taxes for various goods and services. There are a large number of goods, commodities and services in India. So, they are put under 5 different slabs of GST rates-

  • NIL: Under this slab 0% tax is charged on the goods or services.
  • 5%: Under this slab 5% tax is charged on the goods and services.
  • 12%: Under this slab 12% tax is charged on the goods and services.
  • 18%: Under this slab 18% tax is charged on the goods and services.
  • 28%: Under this slab 28% tax is charged on the goods and services.

Important Note: Gold and other precious metals are excluded and put under 3% tax slab.

What is an HSN Code?

HSN Code stands for Harmonized System of Nomenclature. An HSN Code is a unique 6 to10 digit number developed for the identification of goods and products. This system was established in 1988 by the World Customs Organization. The HSN Code system is operational in all parts of the world. It covers almost 90% of the goods traded globally. It is accepted by customs authorities for determining taxes on goods.

How does the HSN Code System in India Functions?

HSN Codes held a great significance in Import-Export Procedures of India. In India, it is called ITC (Indian Trade Clarification)-HS Code. An ITC HS Code is recognized from its Chapter, Heading, Subheading and Regional Tariff. It consists of 8 digits.

Let’s take an example: Suppose we are given an HS Code- 6006840000

  • Chapter: The First two digits (60) denotes chapter
  • Heading: Next two digits (06) denote headings.
  • Subheading: Further, two digits (84) denote subheadings.
  • Regional Tariff: Second Last Two digits (00) denote Regional Tariff.
  • National Tariff: Last Two Digits (00) indicates National Tariff.
structrure of hsn code

How many sections, chapters, heading and subheading Does HS Code System Covers?

There are around 21 sections, 99 chapters, 5,222 heading and 1,244 subheadings in the Harmonised system of Nomenclature.

What is the use of HSN Code in GST?

Ever since the arrival of GST, it is mandatory to mention HSN Code for your product. HSN Codes are needed to be mentioned on invoices, bills or filing GST returns. HSN Code helps taxpayers to evaluate GST rates of various products. An incorrect HSN Code can create a big hurdle in the customs clearance process.

How can I find HSN Code List with GST Rates?

You can find a complete HSN Code List with GST rates at Exim Trade Data portal.