Fish and crustaceans, mollusks and other aquatic invertebrates (GST Rates on Fish and crustaceans, mollusks)

Tariff Item Description of goods for GST Rates on Fish and crustaceans, mollusks GGST Rates on Fish and crustaceans, mollusks
Central CGST State/UT SGST/UTGST Interstate IGST Compensation cess
3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state Nil Nil Nil Nil
0301 Live fish Nil Nil Nil Nil
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat Nil Nil Nil Nil
0304 Fish fillets and other fish meat, fresh or chilled Nil Nil Nil Nil
0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled Nil Nil Nil Nil
0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled. Nil Nil Nil Nil
0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled Nil Nil Nil Nil
0303 Fish, frozen, excluding fish fillets and other fish meat Nil Nil Nil Nil
0304 Fish, fillets and other fish meat, frozen 2.5% 2.5% 5% Nil
0305 Salted, Fish, dried or in brine; smoked fish, whether or not cooked before or during the smoking process; Nil Nil Nil Nil
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; 2.5% 2.5% 5% Nil
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 invertebrates other than crustaceans. 2.5% 2.5% 5% Nil
0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; 2.5% 2.5% 5% Nil