Chapter 3: Fish and crustaceans, molluscs and other aquatic invertebrates
Sr. No. Chapter Heading Description Rate of GST
 1.

1.   Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state

2.   All goods, other than processed, cured or in frozen state

3.   0301 Live fish.

4.   0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

5.   0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.

6.   0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled.

7.   0307 Molluscs, whether in shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled.

8.   0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.

  Nil
 2.  All goods (other than fish seeds, prawn / shrimp seed) processed, cured or in frozen state   1. 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304   2. 0304Fish fillets and other fish meat (whether or not minced), frozen.   3. 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   4. 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.   5. 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 invertebra other than crustaceans, fit for human consumption   6. 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.  5%