HSN Codes · Chapter 03

Fish and Aquatic Invertebrates

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

Code Description Typical GST rate
03083010 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 or not cooked before or during the smoking process — jellyfish (rhopilema spp.) — live, fresh or chilled
03083020 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 or not cooked before or during the smoking process — jellyfish (rhopilema spp.) — dried, salted or frozen
03083090 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 or not cooked before or during the smoking process — jellyfish (rhopilema spp.) — other
030890 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 or not cooked before or during the smoking process — other
03089000 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 or not cooked before or during the smoking process — other — other
0309 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption
030910 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — of fish
03091010 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — of fish — fresh or chilled
03091020 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — of fish — frozen
03091030 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — of fish — salted, in brine, dried or smoked
03091090 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — of fish — other
030990 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other
03099011 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — vannamei shrimp (litopenaeus vannamei)
03099012 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — indian white shrimp (fenneropenaeus indicus)
03099013 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — black tiger shrimp (penaeus monodon)
03099014 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — flower shrimp (penaeus semisulcatus)
03099019 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — other
03099021 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — vannamei shrimp (litopenaeus vannamei)
03099022 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — indian white shrimp (fenneropenaeus indicus)
03099023 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — black tiger shrimp (penaeus monodon)
03099024 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — flower shrimp (penaeus semisulcatus)
03099029 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — other
03099031 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — vannamei shrimp (litopenaeus vannamei)
03099032 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — indian white shrimp (fenneropenaeus indicus)
03099033 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — black tiger shrimp (penaeus monodon)
03099034 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — flower shrimp (penaeus semisulcatus)
03099039 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — other
03099040 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — of crustaceans, other
03099050 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — of molluscs, fresh or chilled
03099060 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — of molluscs, frozen
03099070 Of molluscs, salted, in brine, dried or smoked
03099080 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — of molluscs, other
03099090 Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption — other — other

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