GST Tax Rates for Fish, Crustaceans, Molluscs & Other Aquatic invertebrates – Chapter-3
by Akansha Munjal 4.37K
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
There is no item here.
Fish, crustaceans, molluscs & other aquatic invertebrates taxed at 18 % rate of GST
There is no item here.
Fish, crustaceans, molluscs & other aquatic invertebrates taxed at 28 % rate of GST
There is no item here.
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