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- Updated on : September 19, 2025
HSN Chapter 3: Fish, Seafood Classification & GST Rates in India
HSN Code & GST Rate for Fish, Fillets and Other Aquatic Animals Meat - Chapter 3
Understanding GST classification for fish and seafood is crucial for fisheries businesses, seafood processors, and marine traders. This comprehensive guide covers HSN codes 0301-0308 with detailed classifications based on processing state, packaging, and brand status under the revised 2025 GST framework.
Key Classification Factors for Seafood GST Rates
- State of Product: Live/Fresh/Chilled vs Frozen vs Processed (dried, salted, smoked)
- Packaging Type: Unit containers vs Bulk packaging
- Brand Status: Registered brand names vs Unbranded products
- Species Category: Fish, Crustaceans, Molluscs, Other aquatic invertebrates
Complete HSN Code Table: Fish & Seafood (Chapter 3)
| GST Rate | Product Description | HSN Code | Key Import/Export HSN Codes |
|---|---|---|---|
| NIL (0%) | Live fish | 0301 | 03011100, 03011900, 03019100, 03019200, 03019300, 03019400 |
| NIL (0%) | Fish, fresh or chilled (excluding fillets) | 0302 | 03021100, 03021300, 03021400, 03022100, 03022200, 03022300 |
| NIL (0%) | Fish, frozen (excluding branded unit containers) | 0303 | 03031100, 03031200, 03031300, 03032300, 03032400, 03032500 |
| 5% | Fish, frozen in branded unit containers | 0303 | 03031100, 03031200, 03031300, 03032300, 03032400, 03032500 |
| NIL (0%) | Fish fillets and meat, fresh or chilled | 0304 | 03041100, 03041200, 03041900, 03042100, 03042200, 03042910 |
| 5% | Fish fillets and meat, frozen in branded unit containers | 0304 | 03043100, 03043200, 03043300, 03044100, 03044200, 03044300 |
| 5% | Fish, dried, salted, smoked (branded unit containers) | 0305 | 03051000, 03052000, 03053100, 03053200, 03053900, 03054100 |
| NIL (0%) | Fish dried (not in branded unit containers) | 0305 | 03051000, 03052000, 03053100, 03053200, 03053900, 03054100 |
| NIL (0%) | Crustaceans, live, fresh or chilled | 0306 | 03061100, 03061210, 03061290, 03061400, 03061500, 03061610 |
| 5% | Crustaceans, frozen, dried, salted or in brine | 0306 | 03061100, 03061210, 03061290, 03061400, 03061500, 03061610 |
| NIL (0%) | Molluscs, live, fresh or chilled | 0307 | 03071100, 03071900, 03072100, 03072900, 03073100, 03073910 |
| 5% | Molluscs, frozen, dried, salted or in brine | 0307 | 03071100, 03071900, 03072100, 03072900, 03073100, 03073910 |
| NIL (0%) | Other aquatic invertebrates, live, fresh or chilled | 0308 | 03081100, 03081900, 03082100, 03082900, 03083010, 03083020 |
| 5% | Other aquatic invertebrates, frozen, dried, salted or smoked | 0308 | 03081100, 03081900, 03082100, 03082900, 03083010, 03083020 |
📋 Major GST Updates for Fisheries Sector 2025:
- Live & fresh seafood remains completely GST-exempt (0%)
- Fish oils & extracts reduced from 12% to 5% GST
- Aquaculture equipment (pumps, aerators) reduced to 5% from 12-18%
- Fishing gear & tackle reduced from 12% to 5% GST
- Processing job work reduced from 12% to 5% GST
Frequently Asked Questions (FAQs)
What are the GST rates for fish and seafood products in India?
Live fish and fresh/chilled seafood attract NIL (0%) GST. Frozen seafood in branded unit containers attracts 5% GST, while unbranded frozen seafood attracts NIL (0%) GST. Processed seafood (dried, salted, smoked) generally attracts 5% GST, except dried fish not in branded unit containers which is NIL.
Which HSN codes cover fish and aquatic products?
Fish and aquatic products fall under HSN Chapter 3 (codes 0301-0308): 0301 (live fish), 0302 (fresh/chilled fish), 0303 (frozen fish), 0304 (fish fillets), 0305 (processed fish), 0306 (crustaceans), 0307 (molluscs), and 0308 (other aquatic invertebrates).
What changes were made to fisheries GST rates in 2025?
The GST Council's 56th meeting in September 2025 brought significant relief to the fisheries sector. GST on fish oils, extracts, and preserved fish/shrimp products was reduced from 12% to 5%. Aquaculture equipment like diesel engines, pumps, and aerators now attract 5% GST instead of 12-18%.
How does branded vs unbranded classification affect seafood GST rates?
Branded seafood products in unit containers with registered brand names or actionable trademark claims attract 5% GST. Unbranded frozen seafood not in unit containers attracts NIL (0%) GST. This classification helps differentiate between value-added branded products and basic commodity seafood.
Are there different rates for crustaceans, molluscs, and other aquatic animals?
All aquatic animals follow the same GST structure: live/fresh/chilled attract NIL (0%) GST, while frozen/processed forms attract 5% GST. This applies uniformly to crustaceans (HSN 0306), molluscs (HSN 0307), and other aquatic invertebrates (HSN 0308).
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Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.