HSN Codes · Chapter 03: Fish and Aquatic Invertebrates

HSN Code 0304

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 0304

The first two digits (03) place this code in chapter 03 — Fish and Aquatic Invertebrates. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Fish, crustaceans, molluscs, and other aquatic invertebrates — fresh, chilled, frozen, or processed. Fresh fish is typically exempt; processed forms are taxed.

More specific codes under 0304

  • 03041000 — Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen fresh or chilled
  • 03041100 — Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen -fresh or chilled: -- swordfish (xiphia gladius)
  • 03041200 — Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- fresh or chilled: -- toothfish (dissostichus spp.)
  • 03041900 — Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen - fresh or chilled: -- other
  • 03042010 — Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets hilsa
  • 03042020 — Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets shark
  • 03042030 — Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets seer
  • 03042040 — Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets tuna
  • 03042050 — Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets cuttlefish
  • 03042090 — Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets other

Frequently asked questions

The GST rate under 0304 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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