Chapter 3: Fish Meats and Fillets

Author
By Labhdhi Dalal on July 6, 2019

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export / Import HSN Code

0301

Live fish.

NIL

28/06/2017

 

03011100, 03011900, 03019100, 03019200, 03019300, 03019400, 03019500, 03019900

0302

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

NIL

28/06/2017

 

03021100, 03021300, 03021400, 03021900, 03022100, 03022200, 03022300, 03022400, 03022900, 03023100, 03023200, 03023300, 03023400, 03023500, 03023600, 03023900, 03024100, 03024200, 03024300, 03024400, 03024500, 03024600, 03024700, 03024900, 03025100, 03025200, 03025300, 03025400, 03025500, 03025600, 03025700, 03025900, 03027100, 03027200, 03027300, 03027400, 03027900, 03028100, 03028200, 03028300, 03028400, 03028500, 030289, 03028910, 03028920, 03028930, 03028990, 03029000, 030291, 03029110, 030292, 03029210, 030299, 03029910, 03029990

0303

Fish, frozen, excluding fish fillets and other fish meat of heading 0304 ( inserted w.e.f 14/11/2017) and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the Annexure]

NIL

10/11/2017

 

03031100, 03031200, 03031300, 03031400, 03031900, 03032300, 03032400, 03032500, 03032600, 03032900, 03033100, 03033200, 03033300, 03033400, 03033900, 03034100, 03034200, 03034300, 03034400, 03034500, 03034600, 03034900, 03035100, 03035300, 03035400, 03035500, 03035600, 03035700, 03035900, 03036300, 03036400, 03036500, 03036600, 03036700, 03036800, 03036900, 030381, 03038110, 03038190, 03038200, 03038300, 03038400, 030389, 03038910, 03038920, 03038930, 03038940, 03038950, 03038960, 03038970, 03038980, 03038990, 03038991, 03039010, 03039090, 030391, 03039110, 03039190, 030392, 03039210, 030399, 03039910, 03039990

0304

Fish fillets and other fish meat (whether or not minced), frozen ( inserted w.e.f 14/11/2017: and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Annexure]

5

28/06/2017

 

03043100, 03043200, 03043300, 03043900, 03044100, 03044200, 03044300, 03044400, 03044500, 03044600, 03044700, 03044800, 030449, 03044910, 03044920, 03044930, 03044940, 03044990, 03045100, 03045200, 03045300, 03045400, 03045500, 03045600, 03045700, 030459, 03045910, 03045920, 03045930, 03045940, 03045990, 03046100, 03046200, 03046300, 03046900, 03047100, 03047200, 03047300, 03047400, 03047500, 03047900, 03048100, 03048200, 03048300, 03048400, 03048500, 03048600, 03048700, 030488, 03048810, 03048820, 03048830, 030489, 03048910, 03048920, 03048930, 03048940, 03048990, 03049100, 03049200, 03049300, 03049400, 03049500, 03049600, 03049700, 03049900

0304

Fish fillets and other fish meat (whether or not minced), fresh or chilled.

NIL

28/06/2017

 

03043100, 03043200, 03043300, 03043900, 03044100, 03044200, 03044300, 03044400, 03044500, 03044600, 03044700, 03044800, 030449, 03044910, 03044920, 03044930, 03044940, 03044990, 03045100, 03045200, 03045300, 03045400, 03045500, 03045600, 03045700, 030459, 03045910, 03045920, 03045930, 03045940, 03045990, 03046100, 03046200, 03046300, 03046900, 03047100, 03047200, 03047300, 03047400, 03047500, 03047900, 03048100, 03048200, 03048300, 03048400, 03048500, 03048600, 03048700, 030488, 03048810, 03048820, 03048830, 030489, 03048910, 03048920, 03048930, 03048940, 03048990, 03049100, 03049200, 03049300, 03049400, 03049500, 03049600, 03049700, 03049900

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 (inserted w.e.f 14/11/2017 : and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Annexure]

5

28/06/2017

 

03051000, 03052000, 03053100, 03053200, 03053900, 03054100, 03054200, 03054300, 03054400, 03054900, 03055100, 03055910, 03055920, 03055930, 03055990, 03056100, 03056200, 03056300, 03056400, 03056910, 03056920, 03056930, 03056990, 03057100, 03057200, 03057900

0305

Fish dried (not put up in unit container bearing a brand name)

NIL

14/11/2017

 

03051000, 03052000, 03053100, 03053200, 03053900, 03054100, 03054200, 03054300, 03054400, 03054900, 03055100, 03055910, 03055920, 03055930, 03055990, 03056100, 03056200, 03056300, 03056400, 03056910, 03056920, 03056930, 03056990, 03057100, 03057200, 03057900

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 (inserted w.e.f 14/11/2017 : and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Annexure]

5

28/06/2017

 

03061100, 03061210, 03061290, 03061400, 03061500, 03061610, 03061690, 03061711, 03061719, 03061790, 03061900, 03062100, 03062200, 03062400, 03062500, 03062600, 03062710, 03062720, 03062900, 03063100, 03063200, 03063300, 03063400, 03063500, 03063600, 03063900, 03069100, 03069200, 03069300, 03069400, 03069500, 03069900

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

28/06/2017

 

03061100, 03061210, 03061290, 03061400, 03061500, 03061610, 03061690, 03061711, 03061719, 03061790, 03061900, 03062100, 03062200, 03062400, 03062500, 03062600, 03062710, 03062720, 03062900, 03063100, 03063200, 03063300, 03063400, 03063500, 03063600, 03063900, 03069100, 03069200, 03069300, 03069400, 03069500, 03069900

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, fit for human consumption (inserted w.e.f 14/11/2017 : and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Annexure]

5

28/06/2017

 

03071100, 03071900, 03072100, 03072900, 03073100, 03073910, 03073990, 03074110, 03074120, 030742, 03074210, 03074220, 030743, 03074310, 03074320, 03074330, 030749, 03074910, 03074920, 03074930, 03074940, 03074990, 03075100, 03075900, 03076000, 03077100, 03077900, 03078100, 03078200, 03078300, 03078400, 03078700, 03078800, 03078900, 03079100, 03079900, 03079910, 03079920, 03079990

0307

Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

NIL

28/06/2017

 

03071100, 03071900, 03072100, 03072900, 03073100, 03073910, 03073990, 03074110, 03074120, 030742, 03074210, 03074220, 030743, 03074310, 03074320, 03074330, 030749, 03074910, 03074920, 03074930, 03074940, 03074990, 03075100, 03075900, 03076000, 03077100, 03077900, 03078100, 03078200, 03078300, 03078400, 03078700, 03078800, 03078900, 03079100, 03079900, 03079910, 03079920, 03079990

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 (inserted w.e.f 14/11/2017 : and put up in unit container and,-

(a) bearing a registered brand name; or

(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the Annexure]

5

28/06/2017

 

03081100, 03081900, 03082100, 03082900, 03083010, 03083020, 03089000

0308

Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

NIL

28/06/2017

 

03081100, 03081900, 03082100, 03082900, 03083010, 03083020, 03089000