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GST Tax Rates for Fish, Crustaceans, Molluscs & Other Aquatic invertebrates – Chapter-3

By Akansha Munjal

( 4.48K Views) May 29, 2017

Introduction

The GST tax rate has been released by the government of India along with the GST rate schedule. Under this article, we wish to present the GST tax rates on Chapter 3 Fish, crustaceans, molluscs & other aquatic invertebrates along with the main heading of HSN code:

Fish, Crustaceans, Molluscs & Other Aquatic Invertebrates

This chapter contains the GST tax rates released by the government on Fish, crustaceans, molluscs & other aquatic invertebrates which are covered under Chapter 3 of HSN code and are present here as follows:

Fish, crustaceans, molluscs & other aquatic invertebrates taxed at NIL rate of GST

HSN Code	Description
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state
All goods, other than processed, cured or in the frozen state.
0301	Live fish
0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
0304	Fish fillets and other fish meat (whether or not minced), fresh or chilled
0306	Crustaceans, whether in the shell or not, live, fresh or chilled; crustaceans, in the shell, cooked by steaming or by boiling in water, chilled.
0307	Molluscs, whether in the shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled.
0308	Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

Fish, crustaceans, molluscs & other aquatic invertebrates taxed at 5 % rate of GST

HSN Code	Description
All goods (other than fish seeds, prawn/shrimp seed) processed, cured or in frozen state
0303	Fish, frozen, excluding fish fillets and other fish meat of heading 0304
0304	Fish fillets and other fish meat (whether or not minced), frozen.
0305	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.
0306	Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
0307	Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrate other than crustaceans, fit for human consumption\
0308	Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.

Fish, crustaceans, molluscs & other aquatic invertebrates taxed at 12% rate of GST

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Fish, crustaceans, molluscs & other aquatic invertebrates taxed at 18 % rate of GST

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Fish, crustaceans, molluscs & other aquatic invertebrates taxed at 28 % rate of GST

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Conclusion

We have mentioned here the GST tax rates on Fish, crustaceans, molluscs & other aquatic invertebrates which are covered under Chapter 3 of the HSN code. In case you have any query, you can contact us at info@hubco.in