Chapter 03 HSN Codes - Fish & Seafood

Complete chapter-wise list with descriptions and GST rates.

HSN Codes in Chapter 03

HSN 03 - Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] (0% GST)
HSN 0301 - Live fish. (0% GST)
HSN 0302 - Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 (0% GST)
HSN 0303 - All goods, other than fresh or chilled, pre-packaged and labelled (5% GST)
HSN 0304 - All goods, fresh or chilled (0% GST)
HSN 0305 - All goods, other than fresh or chilled, pre-packaged and labelled (5% GST)
HSN 0306 - All goods, other than fresh or chilled, pre-packaged and labelled (5% GST)
HSN 0307 - All goods, other than fresh or chilled, pre-packaged and labelled (5% GST)
HSN 0308 - All goods, other than fresh or chilled, pre-packaged and labelled (5% GST)
HSN 0309 - All goods, other than fresh or chilled, pre-packaged and labelled (5% GST)
HSN 030111 - FRESHWATER (0% GST)
HSN 030119 - OTHER (0% GST)
HSN 030191 - TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKII, ONCORHYNCHUS AGUABONITA, ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE AND ONCORHYNCHUS CHRYSOGASTER ) (0% GST)
HSN 030192 - EELS (ANGUILLA SPP.) (0% GST)
HSN 030193 - CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOP- HARYNGODON IDELLUS,HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP.,MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO- BARBUS HOEVENI, MEGALOBRAMA SPP.) (0% GST)
HSN 030194 - ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS, THUNNUS ORIENTALIS) (0% GST)
HSN 030195 - SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) (0% GST)
HSN 030199 - OTHER (0% GST)
HSN 030211 - TROUT (SALMO TRUTTA, ONCORHYNCUS MYKISS, ONCOR-HYNCUS CLARKII, ONCORHYNCUS AGUABONITA, ONCOR-HYNCUS GILAE, ONCORHYNCUS APACHE AND ONCOR-HYNCUS CHRYSOGASTER) (0% GST)
HSN 030213 - PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHY-NCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHY-NCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH, ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS) (0% GST)
HSN 030214 - ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON(HUCHO HUCHO) (0% GST)
HSN 030219 - OTHER (0% GST)
HSN 030221 - HALIBUT (RHEINHARDTIUS HIPPOGLOSSIDAE, HIPPOG-LOSSUS HIPPOGLOSSUS, HIPPOGLOSSUS STENOLEPIS) (0% GST)
HSN 030222 - PLAICE (PLEURONECTES PLATESSA) (0% GST)
HSN 030223 - SOLE (SOLEA SPP.) (0% GST)
HSN 030224 - TURBOTS (PSETTA MAXIMA) (0% GST)
HSN 030229 - OTHER (0% GST)
HSN 030231 - ALBACORE OR LONG FINNED TUNAS (THUNNUS ALALUNGA) (0% GST)
HSN 030232 - YELLOWFIN TUNAS (THUNNUS ALBACARES) (0% GST)
HSN 030233 - SKIPJACK TUNA (STRIPE-BELLIED BONITO) (KATSUWONUSPELAMIS) (0% GST)
HSN 030234 - BIGEYE TUNAS (THUNNUS OBESUS (0% GST)
HSN 030235 - ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS,THUNNUS ORIENTALIS) (0% GST)
HSN 030236 - SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) (0% GST)
HSN 030239 - OTHER (0% GST)
HSN 030241 - HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) (0% GST)
HSN 030242 - ANCHOVIES (ENGRAULIS SPP.) (0% GST)
HSN 030243 - SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS) (0% GST)
HSN 030244 - MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTR- ALASICUS, SCOMBER JAPONICUS) (0% GST)
HSN 030245 - JACK AND HORSE MACKEREL (TRACHURUS SPP.) (0% GST)
HSN 030246 - COBIA (RACHYCENTRON CANADUM) (0% GST)
HSN 030247 - SWORD FISH (XIPHIAS GLADIUS) (0% GST)
HSN 030249 - OTHER (0% GST)
HSN 030251 - COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) (0% GST)
HSN 030252 - HADDOCK (MELANGRAMMUS AEGLLEFINUS) (0% GST)
HSN 030253 - COAL FISH (POLLACHINUS VIRENS) (0% GST)
HSN 030254 - HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) (0% GST)
HSN 030255 - ALASKA POLLOCK (THERAGRACHALCOGRAMMA) (0% GST)
HSN 030256 - BLUE WHITTINGS (MICROMESISTIUS POUTASSOU, MICRO-MESISTIUS AUSTRALIS) (0% GST)
HSN 030259 - OTHER (0% GST)
HSN 030271 - TILAPIAS (OREOCHROMIS SPP.), (0% GST)
HSN 030272 - CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) (0% GST)
HSN 030273 - CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLACATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTOBAR-BUS HOEVENI, MEGALOBRAMA SPP.): (0% GST)
HSN 030274 - EELS (ANGUILLA SPP.) (0% GST)
HSN 030279 - OTHER (0% GST)
HSN 030281 - DOGFISH AND OTHER SHARKS (0% GST)
HSN 030282 - RAYS AND SKATES (RAJIDAE) (0% GST)
HSN 030283 - TOOTH FISH (DISSOSTICHUS SPP.) (0% GST)
HSN 030284 - SEABASS (DICENTRARCHUS SPP.) (0% GST)
HSN 030285 - SEABREAM (SPARIDAE) (0% GST)
HSN 030289 - OTHER: (0% GST)
HSN 030291 - Livers, roes and milt (0% GST)
HSN 030292 - SHARK FINS: (0% GST)
HSN 030299 - OTHER: (0% GST)
HSN 030311 - SOCKEYE SALMON (RED SALMON) (ONCORHYNCHUS NERKA) (5% GST)
HSN 030312 - OTHER PACIFIC SALMON (ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH,ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS) (5% GST)
HSN 030313 - ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) (5% GST)
HSN 030314 - TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCOR-HYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE AND ONCORHYNCHUS CHRYSOGASTER) (5% GST)
HSN 030319 - OTHER (5% GST)
HSN 030323 - TILAPIAS (OREOCHROMIS SPP.) (5% GST)
HSN 030324 - CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) (5% GST)
HSN 030325 - CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTOBARBUS HOEVENI, MEGALOBRAMA SPP.) (5% GST)
HSN 030326 - EELS (ANGUILLA SPP.) (5% GST)
HSN 030329 - OTHER (5% GST)
HSN 030331 - HALIBUT (RHEINHARDTIUS HIPPOGLOSSOIDES, HIPPOG-LOSSUS HIPPOGLOSSUS,HIPPOGLOSSUS STENOLEPIS) (5% GST)
HSN 030332 - PLAICE (PLEURONECTES PLATESSA) (5% GST)
HSN 030333 - SOLE (SOLEA SPP.) (5% GST)
HSN 030334 - TURBOTS (PSETTA MAXIMA) (5% GST)
HSN 030339 - OTHER (5% GST)
HSN 030341 - ALBACORE OR LONG FINNED TUNAS (THUNNUS ALALUNGA) (5% GST)
HSN 030342 - YELLOWFIN TUNAS (THUNNUS ALBACARES) (5% GST)
HSN 030343 - SKIPJACK TUNA (STRIPE-BELLIED BONITO (KATSUWONUSPELAMIS) (5% GST)
HSN 030344 - BIGEYE TUNAS (THUNNUS OBESUS) (5% GST)
HSN 030345 - ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS,THUNNUS ORIENTALIS) (5% GST)
HSN 030346 - SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) (5% GST)
HSN 030349 - OTHER (5% GST)
HSN 030351 - HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) (5% GST)
HSN 030353 - SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS) (5% GST)
HSN 030354 - MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS) (5% GST)
HSN 030355 - JACK AND HORSE MACKEREL (TRACHURUS SPP.) (5% GST)
HSN 030356 - COBIA (RACHYCENTRON CANADUM) (5% GST)
HSN 030357 - SWORD FISH (XIPHIAS GLADIUS) (5% GST)
HSN 030359 - OTHERS: (5% GST)
HSN 030363 - COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) (5% GST)
HSN 030364 - HADDOCK (MELANOGRAMMUS AEGLEFINUS) (5% GST)
HSN 030365 - COAL FISH (POLLACHIUS VIRENS) (5% GST)
HSN 030366 - HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) (5% GST)
HSN 030367 - ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) (5% GST)
HSN 030368 - BLUE WHITINGS (MICROMESISTIUS POUTASSOU, MICROMESISTIUSAUSTRALIS) (5% GST)
HSN 030369 - OTHER (5% GST)
HSN 030381 - DOGFISH AND OTHER SHARKS: (5% GST)
HSN 030382 - RAYS AND SKATES (RAJIDAE) (5% GST)
HSN 030383 - TOOTH FISH (DISSOSTICHUS SPP.) (5% GST)
HSN 030384 - SEABASS (DICENTRARCHUS SPP.) (5% GST)
HSN 030389 - OTHER: (5% GST)
HSN 030391 - LIVERS, ROES AND MILT: (5% GST)
HSN 030392 - SHARK FINS: (5% GST)
HSN 030399 - OTHER: (5% GST)
HSN 030431 - TILAPIAS (OREOCHROMIS SPP.) (0% GST)
HSN 030432 - CATFISH (PANGASIUS SPP., SILURUS SPP.,CLARIAS SPP.,ICTALURUS SPP.) (0% GST)
HSN 030433 - NILE PERCH (LATES NILOTICUS) (0% GST)
HSN 030439 - OTHER (0% GST)
HSN 030441 - PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHY-NCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCOR-HYNCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH,ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS), ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) (0% GST)
HSN 030442 - TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA, ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) (0% GST)
HSN 030443 - FLAT FISH (PLEURONECTIDAE, BOTHIDAE, CYNOGLOSSIDAE, SOLEIDAE, SCOPHTHALMIDAE AND CITHARIDAE) (0% GST)
HSN 030444 - FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE,MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE (0% GST)
HSN 030445 - SWORDFISH (XIPHIAS GLADIUS) (0% GST)
HSN 030446 - TOOTH FISH (DISSOSTICHUS SPP.) (0% GST)
HSN 030447 - DOGFISH AND OTHER SHARKS (0% GST)
HSN 030448 - RAYS AND SKATES (RAJIDAE) (0% GST)
HSN 030449 - OTHER: (0% GST)
HSN 030451 - TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIU SPP.,SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOPH ARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS,CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) (0% GST)
HSN 030452 - SALMONIDAE (0% GST)
HSN 030453 - FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE (0% GST)
HSN 030454 - SWORD FISH (XIPHIAS GLADIUS) (0% GST)
HSN 030455 - TOOTH FISH (DISSOSTICHUS SPP.) (0% GST)
HSN 030456 - DOGFISH AND OTHER SHARKS (0% GST)
HSN 030457 - RAYS AND SKATES (RAJIDAE) (0% GST)
HSN 030459 - OTHER: (0% GST)
HSN 030461 - TILAPIAS (OREOCHROMIS SPP.) (0% GST)
HSN 030462 - CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) (0% GST)
HSN 030463 - NILE PERCH (LATES NILOTICUS) (0% GST)
HSN 030469 - OTHER (0% GST)
HSN 030471 - COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) (0% GST)
HSN 030472 - HADDOCK (MELANOGRAMMUS AEGLEFINUS) (0% GST)
HSN 030473 - COAL FISH (POLLACHIUS VIRENS) (0% GST)
HSN 030474 - HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) (0% GST)
HSN 030475 - ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) (0% GST)
HSN 030479 - OTHER (0% GST)
HSN 030481 - PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCOR-HYNCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH,ONCORHYNCHUS MASOU AND ONCORHYNCHUSRHODURUS), ATLANTIC SALMON (SALMO SALAR) ANDDANUBE SALMON (HUCHO HUCHO) (0% GST)
HSN 030482 - TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCOR-HYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) (0% GST)
HSN 030483 - FLAT FISH (PLEURONECTIDAE, BOTHIDAE, CYNOG-LOSSIDAE, SOLEIDAE, SCOPHTHALMIDAE AND CITHARIDAE) (0% GST)
HSN 030484 - SWORD FISH (XIPHIAS GLADIUS) (0% GST)
HSN 030485 - TOOTH FISH (DISSOSTICHUS SPP.) (0% GST)
HSN 030486 - HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) (0% GST)
HSN 030487 - TUNAS (OF THE GENUS THUNNUS), SKIPJACK TUNA (STRIPE-BELLIED BONITO) (KATSUWONUS PELAMIS) (0% GST)
HSN 030488 - DOGFISH, OTHER SHARKS RAYS AND SKATES (RAJIDAE): (0% GST)
HSN 030489 - OTHER: (0% GST)
HSN 030491 - SWORD FISH (XIPHIAS GLADIUS) (0% GST)
HSN 030492 - TOOTH FISH (DISSOSTICHUS SPP.) (0% GST)
HSN 030493 - TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENOPHARY-NGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) (0% GST)
HSN 030494 - ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) (0% GST)
HSN 030495 - FISH OF THE FAMILIES (BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE,) OTHER THAN ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) (0% GST)
HSN 030496 - DOGFISH AND OTHER SHARKS (0% GST)
HSN 030497 - RAYS AND SKATES (RAJIDAE) (0% GST)
HSN 030499 - OTHER (0% GST)
HSN 030520 - LIVERS, ROES AND MILT OF FISH, DRIED, SMOKED, SALTED OR IN BRINE (5% GST)
HSN 030531 - TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.),CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO- PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTOBARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) (5% GST)
HSN 030532 - FISH OF THE FAMILES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE,MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE (5% GST)
HSN 030539 - OTHER (5% GST)
HSN 030541 - PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHYNCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH, ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS),ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) (5% GST)
HSN 030542 - HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) (5% GST)
HSN 030543 - TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA, ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE AND ONCORHYNCHUS CHRYSOGASTER) (5% GST)
HSN 030544 - TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLACATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS(ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) (5% GST)
HSN 030549 - OTHER (5% GST)
HSN 030551 - COD (GADUS MORHUA, GADUS OGAC, GADUSMACROCEPHALUS) (5% GST)
HSN 030552 - TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO-PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLACATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO-BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS(ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) ANDSNAKEHEADS (CHANNA SPP.) (5% GST)
HSN 030553 - FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE, OTHER THAN COD (GADUS MORHUA, GADUS OGAC, GADUS MACRO-CEPHALUS) (5% GST)
HSN 030554 - HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII),ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINAPILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLASPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS), MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS), INDIAN MACKERELS (RASTRELLIGER SPP.), SEERFISHES (SCOMBEROMORUS SPP.), JACK AND HORSE MACKEREL (TRACHURUS SPP.), JACKS, CREVALLES (CARANX SPP.), COBIA (RACHYCENTRON CANADUM), SILVER POMFRETS (PAMPUS SPP.), PACIFIC SAURY (COLOLABIS SAIRA), SCADS (DECAPTERUS SPP.), CAPELIN (MALLOTUS VILLOSUS), SWORD FISH (XIPHIAS GLADIUS), KAWAKAWA (EUTHYNNUS AFFINIS), BONITOS (SARDA SPP.), MARLINS, SAILFISHES, SPEARFISH (ISTIOPHORIDAE) (5% GST)
HSN 030559 - OTHER: (5% GST)
HSN 030561 - HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) (5% GST)
HSN 030562 - COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) (5% GST)
HSN 030563 - ANCHOVIES (ENGRAULIS SPP.) (5% GST)
HSN 030564 - TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS KG. SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO- PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI,LEPTO- BARBUS HOEVENI, MEGALOBRAMA SPP.), EELS (ANGUILLA SPP.), NILE PERCH (LATES NILOTICUS) AND SNAKEHEADS (CHANNA SPP.) (5% GST)
HSN 030569 - OTHER: (5% GST)
HSN 030571 - SHARK FINS (5% GST)
HSN 030572 - FISH HEADS, TAILS AND MAWS (5% GST)
HSN 030579 - OTHER (5% GST)
HSN 030611 - ROCK LOBSTER AND OTHER SEA CRAW FISH (PALINURUS SPP., PANULIRUS SPP., JASUS SPP.) (5% GST)
HSN 030612 - LOBSTERS (HOMARUS SPP.) : (5% GST)
HSN 030614 - CRABS (5% GST)
HSN 030615 - NORWAY LOBSTERS (NEPHROPS NORVEGICUS) (5% GST)
HSN 030616 - COLD-WATER SHRIMPS AND PRAWNS (PANDALUS SPP., CRANGON CRANGON): (5% GST)
HSN 030617 - OTHER SHRIMPS AND PRAWNS: (5% GST)
HSN 030619 - OTHER (5% GST)
HSN 030631 - ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.) (5% GST)
HSN 030632 - LOBSTERS (HOMARUS SPP.) (5% GST)
HSN 030633 - CRABS (5% GST)
HSN 030634 - NORWAY LOBSTERS (NEPHROPS NORVEGICUS) (5% GST)
HSN 030635 - COLD WATER SHRIMPS AND PRAWNS (PANDALUS SPP. CRANGON CRANGON) (5% GST)
HSN 030636 - OTHER SHRIMPS AND PRAWNS (5% GST)
HSN 030639 - OTHER (5% GST)
HSN 030691 - ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.) (5% GST)
HSN 030692 - LOBSTERS (HOMARUS SPP.) (5% GST)
HSN 030693 - CRABS (5% GST)
HSN 030694 - NORWAY LOBSTERS (NEPHROPS NORVEGICUS) (5% GST)
HSN 030695 - SHRIMPS AND PRAWNS (5% GST)
HSN 030699 - OTHER (5% GST)
HSN 030711 - LIVE, FRESH OR CHILLED (5% GST)
HSN 030712 - FROZEN (5% GST)
HSN 030719 - OTHER (5% GST)
HSN 030721 - LIVE, FRESH OR CHILLED (5% GST)
HSN 030722 - FROZEN (5% GST)
HSN 030729 - OTHER (5% GST)
HSN 030731 - MUSSELS (MYTILUS SPP., PERNA SPP.) : (5% GST)
HSN 030732 - LIVE, FRESH OR CHILLED (5% GST)
HSN 030739 - Other (5% GST)
HSN 030742 - LIVE, FRESH OR CHILLED: (5% GST)
HSN 030743 - FROZEN: (5% GST)
HSN 030749 - OTHER: (5% GST)
HSN 030751 - LIVE, FRESH OR CHILLED (5% GST)
HSN 030752 - FROZEN (5% GST)
HSN 030759 - OTHER (5% GST)
HSN 030760 - SNAILS, OTHER THAN SEA SNAILS (5% GST)
HSN 030771 - LIVE, FRESH OR CHILLED (5% GST)
HSN 030772 - FROZEN (5% GST)
HSN 030779 - OTHER (5% GST)
HSN 030781 - LIVE, FRESH OR CHILLED ABALONE (HALIOTIS SPP.) (5% GST)
HSN 030782 - LIVE, FRESH OR CHILLED STROMBOID CONCHS (STROMBUS SPP.) (5% GST)
HSN 030783 - FROZEN ABALONE (HALIOTIS SPP.) (5% GST)
HSN 030784 - FROZEN STROMBOID CONCHS (STROMBUS SPP.) (5% GST)
HSN 030787 - OTHER ABALONE (HALIOTIS SPP.) (5% GST)
HSN 030788 - OTHER STROMBOID CONCHS (STROMBUS SPP.) (5% GST)
HSN 030791 - LIVE, FRESH OR CHILLED (5% GST)
HSN 030792 - FROZEN (5% GST)
HSN 030799 - OTHER (5% GST)
HSN 030811 - LIVE, FRESH OR CHILLED (5% GST)
HSN 030812 - FROZEN (5% GST)
HSN 030819 - OTHER (5% GST)
HSN 030821 - LIVE, FRESH OR CHILLED (5% GST)
HSN 030822 - FROZEN (5% GST)
HSN 030829 - OTHER (5% GST)
HSN 030830 - JELLYFISH (RHOPILEMA SPP.): (5% GST)
HSN 030890 - OTHER (5% GST)
HSN 030910 - OF FISH: (5% GST)
HSN 030990 - OTHER (5% GST)
HSN 03011100 - FRESHWATER (0% GST)
HSN 03011900 - OTHER (0% GST)
HSN 03019100 - TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKII, ONCORHYNCHUS AGUABONITA, ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE AND ONCORHYNCHUS CHRYSOGASTER ) (0% GST)
HSN 03019200 - EELS (ANGUILLA SPP.) (0% GST)
HSN 03019300 - CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOP- HARYNGODON IDELLUS,HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP.,MYLOPHARYNGODON PICEUS, CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTO- BARBUS HOEVENI, MEGALOBRAMA SPP.) (0% GST)
HSN 03019400 - ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS, THUNNUS ORIENTALIS) (0% GST)
HSN 03019500 - SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) (0% GST)
HSN 03019900 - OTHER (0% GST)
HSN 03021100 - TROUT (SALMO TRUTTA, ONCORHYNCUS MYKISS, ONCOR-HYNCUS CLARKII, ONCORHYNCUS AGUABONITA, ONCOR-HYNCUS GILAE, ONCORHYNCUS APACHE AND ONCOR-HYNCUS CHRYSOGASTER) (0% GST)
HSN 03021300 - PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHY-NCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHY-NCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH, ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS) (0% GST)
HSN 03021400 - ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON(HUCHO HUCHO) (0% GST)
HSN 03021900 - OTHER (0% GST)
HSN 03022100 - HALIBUT (RHEINHARDTIUS HIPPOGLOSSIDAE, HIPPOG-LOSSUS HIPPOGLOSSUS, HIPPOGLOSSUS STENOLEPIS) (0% GST)
HSN 03022200 - PLAICE (PLEURONECTES PLATESSA) (0% GST)
HSN 03022300 - SOLE (SOLEA SPP.) (0% GST)
HSN 03022400 - Turbots (Psetta maxima) (0% GST)
HSN 03022900 - OTHER (0% GST)
HSN 03023100 - ALBACORE OR LONG FINNED TUNAS (THUNNUS ALALUNGA) (0% GST)
HSN 03023200 - YELLOWFIN TUNAS (THUNNUS ALBACARES) (0% GST)
HSN 03023300 - SKIPJACK TUNA (STRIPE-BELLIED BONITO (KATSUWONUSPELAMIS) (0% GST)
HSN 03023400 - BIGEYE TUNAS (THUNNUS OBESUS (0% GST)
HSN 03023500 - ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS, THUNNUS ORIENTALIS) (0% GST)
HSN 03023600 - SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) (0% GST)
HSN 03023900 - OTHER (0% GST)
HSN 03024000 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) EXCLUDING LIVERS AND ROES (0% GST)
HSN 03024100 - HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) (0% GST)
HSN 03024200 - ANCHOVIES (ENGRAULIS SPP.) (0% GST)
HSN 03024300 - SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS) (0% GST)
HSN 03024400 - MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTR-ALASICUS, SCOMBER JAPONICUS) (0% GST)
HSN 03024500 - JACK AND HORSE MACKEREL (TRACHURUS SPP.) (0% GST)
HSN 03024600 - COBIA (RACHYCENTRON CANADUM) (0% GST)
HSN 03024700 - SWORD FISH (XIPHIAS GLADIUS) (0% GST)
HSN 03024900 - Other (0% GST)
HSN 03025000 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS), EXCLUDING LIVERS AND ROES (0% GST)
HSN 03025100 - COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) (0% GST)
HSN 03025200 - HADDOCK (MELANGRAMMUS AEGLLEFINUS) (0% GST)
HSN 03025300 - COAL FISH (POLLACHINUS VIRENS) (0% GST)
HSN 03025400 - HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) (0% GST)
HSN 03025500 - ALASKA POLLOCK (THERAGRACHALCOGRAMMA) (0% GST)
HSN 03025600 - BLUE WHITTINGS (MICROMESISTIUS POUTASSOU, MICRO-MESISTIUS AUSTRALIS) (0% GST)
HSN 03025900 - OTHER (0% GST)
HSN 03026100 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.) BRISLING OR SPRATS(SPRATTUS SPRATTUS) (0% GST)
HSN 03026200 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES HADDOCK (MELANOGRAMMUS AEGLEFINUS) (0% GST)
HSN 03026300 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES COALFISH (POLLACHIUS VIRENS) (0% GST)
HSN 03026400 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS) (0% GST)
HSN 03026500 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES DOGFISH AND OTHER SHARKS (0% GST)
HSN 03026600 - FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304- OTHER FISH, EXCLUDING LIVERS AND ROES:-- EELS (ANGUILLA SPP.) (0% GST)
HSN 03026700 - FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304- OTHER FISH, EXCLUDING LIVERS AND ROES:-- SWORDFISH (XIPHIAS GLADIUS) (0% GST)
HSN 03026800 - FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304- OTHER FISH, EXCLUDING LIVERS AND ROES:-- TOOTHFISH (DISSOSTICHUS SPP.) (0% GST)
HSN 03026910 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER : HILSA (0% GST)
HSN 03026920 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER DARA (0% GST)
HSN 03026930 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER POMFRET (0% GST)
HSN 03026990 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES OTHER OTHER (0% GST)
HSN 03027000 - FISH, FRESH OR CHILLED, EXCLUDING FISHFILLETS AND OTHER FISH MEAT OF HEADING 0304LIVERS AND ROES (0% GST)
HSN 03027100 - TILAPIAS (OREOCHROMIS SPP.), (0% GST)
HSN 03027200 - CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) (0% GST)
HSN 03027300 - CARP (CYPRINUS SPP., CARASSIUS SPP., CTENO-PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS SPP., MYLOPHARYNGODON PICEUS, CATLACATLA, LABEO SPP., OSTEOCHILUS HASSELTI, LEPTOBAR- BUS HOEVENI, MEGALOBRAMA SPP.): (0% GST)
HSN 03027400 - EELS (ANGUILLA SPP.) (0% GST)
HSN 03027900 - OTHER (0% GST)
HSN 03028100 - DOGFISH AND OTHER SHARKS (0% GST)
HSN 03028200 - RAYS AND SKATES (RAJIDAE) (0% GST)
HSN 03028300 - TOOTH FISH (DISSOSTICHUS SPP.) (0% GST)
HSN 03028400 - SEABASS (DICENTRARCHUS SPP.) (0% GST)
HSN 03028500 - SEABREAM (SPARIDAE) (0% GST)
HSN 03028910 - HILSA ( TENUALOSA ILISHA) (0% GST)
HSN 03028920 - DARA (0% GST)
HSN 03028930 - POMFRET (0% GST)
HSN 03028990 - OTHER (0% GST)
HSN 03029000 - LIVERS AND ROES (0% GST)
HSN 03029100 - LIVERS, ROES AND MILT (0% GST)
HSN 03029110 - livers, roes and milt (0% GST)
HSN 03029200 - SHARK FINS (0% GST)
HSN 03029210 - Shark fins (0% GST)
HSN 03029910 - Fish fins other than shark fins; heads, tails and maws (0% GST)
HSN 03029990 - Other edible fish offal (0% GST)
HSN 03031100 - SOCKEYE SALMON (RED SALMON) (ONCORHYNCHUS NERKA) (5% GST)
HSN 03031200 - OTHER PACIFIC SALMON (ONCORHYNCHUS GORBUSCHA,ONCORHYNCHUS KETA, ONCORHYNCHUS TSCHAWYTSCHA,ONCORHYNCHUS KISUTCH,ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS) (5% GST)
HSN 03031300 - ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON(HUCHO HUCHO) (5% GST)
HSN 03031400 - TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCOR-HYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE AND ONCORHYNCHUS CHRYSOGASTER) (5% GST)
HSN 03031900 - OTHER (5% GST)
HSN 03032100 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER SALMONIDAE, EXCLUDING LIVERS AND ROES TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI,ONCORHYNCHUS AGUABONITA,ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE ANDONCORHYNCHUS CHRYSOGASTER) (5% GST)
HSN 03032200 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER SALMONIDAE, EXCLUDING LIVERS AND ROES ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON (HUCHO HUCHO) (5% GST)
HSN 03032300 - TILAPIAS (OREOCHROMIS SPP.) (5% GST)
HSN 03032400 - CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) (5% GST)
HSN 03032500 - CARP (CYPRINUS SPP., CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., CIRRHINUS SPP., MYLOPHARYNGODON PICEUS,CATLA CATLA, LABEO SPP., OSTEOCHILUS HASSELTI,LEPTOBARBUS HOEVENI, MEGALOBRAMA SPP.) (5% GST)
HSN 03032600 - EELS (ANGUILLA SPP.) (5% GST)
HSN 03032900 - OTHER (5% GST)
HSN 03033100 - HALIBUT (RHEINHARDTIUS HIPPOGLOSSOIDES, HIPPOG-LOSSUS HIPPOGLOSSUS,HIPPOGLOSSUS STENOLEPIS) (5% GST)
HSN 03033200 - PLAICE (PLEURONECTES PLATESSA) (5% GST)
HSN 03033300 - SOLE (SOLEA SPP.) (5% GST)
HSN 03033400 - Turbots (Psetta maxima) (5% GST)
HSN 03033900 - OTHER (5% GST)
HSN 03034100 - ALBACORE OR LONG FINNED TUNAS (THUNNUS ALALUNGA) (5% GST)
HSN 03034200 - YELLOWFIN TUNAS (THUNNUS ALBACARES) (5% GST)
HSN 03034300 - SKIPJACK TUNA (STRIPE-BELLIED BONITO (KATSUWONUSPELAMIS) (5% GST)
HSN 03034400 - BIGEYE TUNAS (THUNNUS OBESUS) (5% GST)
HSN 03034500 - ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS, THUNNUS ORIENTALIS) (5% GST)
HSN 03034600 - SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) (5% GST)
HSN 03034900 - OTHER (5% GST)
HSN 03035000 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII), EXCLUDING LIVERS AND ROES (5% GST)
HSN 03035100 - HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) (5% GST)
HSN 03035200 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 -HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) AND COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) EXCLUDING LIVERS AND ROES: -- COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) (5% GST)
HSN 03035300 - SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS) (5% GST)
HSN 03035400 - MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS) (5% GST)
HSN 03035500 - JACK AND HORSE MACKEREL (TRACHURUS SPP.) (5% GST)
HSN 03035600 - COBIA (RACHYCENTRON CANADUM) (5% GST)
HSN 03035700 - SWORDFISH (XIPHIAS GLADIUS) (5% GST)
HSN 03035910 - INDIAN MACKERELS (RASTRELLIGER SPP.) (5% GST)
HSN 03035990 - other (5% GST)
HSN 03036000 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS), EXCLUDING LIVERS AND ROES (5% GST)
HSN 03036100 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 - SWORDFISH(XIPHIA GLADIUS) AND TOOTHFISH (DISSOSTICHUS SPP.) EXCLUDING LIVERS AND ROES: -- SWORDFISH(XIPHIA GLADIUS) (5% GST)
HSN 03036200 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 - SWORDFISH(XIPHIA GLADIUS) AND TOOTHFISH (DISSOSTICHUS SPP.) EXCLUDING LIVERS AND ROES: -- TOOTHFISH (DISSOSTICHUS SPP.) (5% GST)
HSN 03036300 - COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) (5% GST)
HSN 03036400 - HADDOCK (MELANOGRAMMUS AEGLEFINUS) (5% GST)
HSN 03036500 - COAL FISH (POLLACHIUS VIRENS) (5% GST)
HSN 03036600 - HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) (5% GST)
HSN 03036700 - ALASKA POLLOCK (THERAGRA CHALCOGRAMMA) (5% GST)
HSN 03036800 - BLUE WHITINGS (MICROMESISTIUS POUTASSOU,MICROMESISTIUSAUSTRALIS) (5% GST)
HSN 03036900 - other (5% GST)
HSN 03037100 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS(SPRATTUS SPRATTUS) (5% GST)
HSN 03037200 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : HADDOCK (MELANOGRAMMUS AEGLEFINUS) (5% GST)
HSN 03037300 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : COALFISH (POLLACHIUS VIRENS) (5% GST)
HSN 03037400 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : MACKEREL (SCOMBER SCOMBRUS, SCOMBER AUSTRALASICUS, SCOMBER JAPONICUS) (5% GST)
HSN 03037500 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : DOGFISH AND OTHER SHARKS (5% GST)
HSN 03037600 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : EELS (ANGUILLA SPP.) (5% GST)
HSN 03037700 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : SEA BASS (DICENTRARCHUS LABRAX, DICENTRARCHUS PUNCTATUS) (5% GST)
HSN 03037800 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER FISH, EXCLUDING LIVERS AND ROES : HAKE (MERLUCCIUS SPP., UROPHYCIS SPP.) (5% GST)
HSN 03037910 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : HILSA (5% GST)
HSN 03037920 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : DARA (5% GST)
HSN 03037930 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : RIBBON FISH (5% GST)
HSN 03037940 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : SEER (5% GST)
HSN 03037950 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : POMFRET (WHITE OR SILVER OR BLACK) (5% GST)
HSN 03037960 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : GHOLE (5% GST)
HSN 03037970 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : THREADFIN (5% GST)
HSN 03037980 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : CROACKER, GROUPER, HOUNDER (5% GST)
HSN 03037991 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : EDIBLE FISHMAWS OF WILD LIFE (5% GST)
HSN 03037992 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : EDIBLE SHARK FINS OF WILD LIFE (5% GST)
HSN 03037999 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304 OTHER : OTHER (5% GST)
HSN 03038010 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304LIVERS AND ROES EGG OR EGG YOLK OF FISH INCLUDING SHRIMPS (5% GST)
HSN 03038090 - FISH, FROZEN, EXCLUDING FISH FILLETS ANDOTHER FISH MEAT OF HEADING 0304LIVERS AND ROES OTHER (5% GST)
HSN 03038110 - DOGFISH (5% GST)
HSN 03038190 - OTHER SHARKS (5% GST)
HSN 03038200 - RAYS AND SKATES (RAJIDAE) (5% GST)
HSN 03038300 - TOOTHFISH (DISSOSTICHUS SPP.) (5% GST)
HSN 03038400 - SEA BASS (DICENTRARCHUS SPP.) (5% GST)
HSN 03038910 - HILSA (TENUALOSA ILISHA) (5% GST)
HSN 03038920 - DARA (5% GST)
HSN 03038930 - RIBBON FISH (5% GST)
HSN 03038940 - SEER (5% GST)
HSN 03038950 - POMFRET (WHITE OR SILVER OR BLACK) (5% GST)
HSN 03038960 - GHOL (5% GST)
HSN 03038970 - THREADFIN (5% GST)
HSN 03038980 - CROAKERS, GROUPERS AND FLOUNDERS (5% GST)
HSN 03038990 - Other (5% GST)
HSN 03038991 - EDIBLE FISHMAWS OF WILD LIFE (5% GST)
HSN 03038992 - EDIBLE SHARK FINS OF WILD LIFE (5% GST)
HSN 03038999 - OTHER (5% GST)
HSN 03039010 - EGG OR EGG YOLK OF FISH (5% GST)
HSN 03039090 - OTHER (5% GST)
HSN 03039110 - Egg or Egg yolk of fish (5% GST)
HSN 03039190 - Other (5% GST)
HSN 03039200 - SHARK FINS (5% GST)
HSN 03039210 - Shark fins (5% GST)
HSN 03039910 - FISH FINS OTHER THAN SHARK FINS, HEADS, TAILS AND MAWS (5% GST)
HSN 03039990 - Other edible fish offal (5% GST)