HSN code 0305 — FISH, DRIED, SALTED OR IN BRINE
HSN · heading5%FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS
This heading covers fish that has been preserved by drying, salting, brining, or smoking methods. It includes both smoked fish that was cooked before smoking and smoked fish cooked during the smoking process.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 0% | 0% | 0% | Sch NIL S.No 14 |
| 5% | 2.5% | 2.5% | Sch I S.No 3 |
source: 10/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
cured fishdried fishfish fillets driedfish in brinenamkeen machhlisalt fishsalted fishsmoked dried fishsmoked fishstockfishsukha machhli
more specific codes
- 03051000FISH, DRIED, SALTED OR IN BRINE; SMOKEDFISH, WHETHER OR NOT COOKED BEFORE ORDURING THE SMOKING
- 030520LIVERS, ROES AND MILT OF FISH, DRIED, SMOKED, SALTED OR IN BRINE
- 03053000FISH FILLETS, DRIED, SALTED OR IN BRINE, BUT NOT SMOKED
- 030531TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP
- 030532FISH OF THE FAMILES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE,MACROURIDAE, MELANONIDAE, MERLUCCI
- 030539OTHER
- 030541PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHYNCHUS TSC
- 030542HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII)
- 030543TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA, ONCORHY
- 030544TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP
- 030549OTHER
- 030551COD (GADUS MORHUA, GADUS OGAC, GADUSMACROCEPHALUS)
- 030552TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP
- 030553FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUC
- 030554HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII),ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINAPILCHA
- 030559OTHER:
- 030561HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII)
- 030562COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS)
- 030563ANCHOVIES (ENGRAULIS SPP.)
- 030564TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS KG. SPP., CLARIAS SPP., ICTALURUS
- 030569OTHER:
- 030571SHARK FINS
- 030572FISH HEADS, TAILS AND MAWS
- 030579OTHER
sibling codes
- 0301LIVE FISH
- 0302FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0303
- 0303FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0303
- 0304FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN
- 0306CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;
- 0307MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMO
- 0308AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED,
- 0309FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT F
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compiled from official sources · not tax advice · verify with your tax advisor before filing