HSN Codes · Chapter 03: Fish and Aquatic Invertebrates

HSN Code 0305

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 0305

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 0305

  • 03051000 — Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumptionflours, meals and pellets, of fish fit for human consumption
  • 030520 — Livers, roes and milt of fish, dried, smoked, salted or in brine
  • 03052000 — Livers, roes and milt of fish, dried, smoked, salted or in brine
  • 03053000 — Fish fillets, dried, salted or in brine, but not smoked
  • 030531 — Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.),carp (cyprinus spp.,carassius spp., cteno- pharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, leptobarbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.)
  • 03053100 — Tilapias (oreochromis spp.), catfish (pangasius spp., silurus spp., clarias spp., ictalurus spp.),carp (cyprinus spp.,carassius spp., cteno- pharyngodon idellus, hypophthalmichthys spp., cirrhinus spp., mylopharyngodon piceus, catla catla, labeo spp., osteochilus hasselti, leptobarbus hoeveni, megalobrama spp.), eels (anguilla spp.), nile perch (lates niloticus) and snakeheads (channa spp.)
  • 030532 — Fish of the familes bregmacerotidae, euclichthyidae, gadidae,macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae
  • 03053200 — Fish of the familes bregmacerotidae, euclichthyidae, gadidae,macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae
  • 030539 — Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process — other
  • 03053900 — Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process — other — other

Frequently asked questions

The GST rate under 0305 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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