0304Heading (4-digit)Section I

HSN Code 0304 – Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen

Full GST classification for Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

0304

Chapter

03

Digits

4-digit

Section

I

What is HSN Code 0304?

HSN code 0304 is the Harmonized System of Nomenclature classification for Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen under India's Goods and Services Tax (GST). It is a 4-digit code sitting at the heading (4-digit) level of the HSN hierarchy.

This code belongs to Chapter 03 — Fish And Crustaceans, Molluscs And Other Aquatic Invertebrates, which is part of Section I: Live Animals & Animal Products. Every GST-registered business supplying fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen must quote HSN 0304 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 0304

LevelCodeDescription
Chapter03fish and crustaceans, molluscs and other aquatic invertebrates
Heading0304fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

GST rate for HSN 0304

Goods under HSN 0304 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen →

Sub-codes under this classification

HSN CodeDescription
03041000fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen fresh or chilled
03041100fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen -fresh or chilled: -- swordfish (xiphia gladius)
03041200fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- fresh or chilled: -- toothfish (dissostichus spp.)
03041900fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen - fresh or chilled: -- other
03042010fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets hilsa
03042020fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets shark
03042030fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets seer
03042040fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets tuna
03042050fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets cuttlefish
03042090fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets other
03042100fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: swordfish (xiphias gladius)
03042200fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: toothfish (dissostichus spp.)
03042910fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets:-- other: --- hilsa
03042920fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: --other: --- shark
03042930fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: --other:--- seer
03042940fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: --other --- tuna
03042950fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen - frozen fillets: --other: --- cuttlefish
03042990fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: --other: --- other
030431tilapias (oreochromis spp.)
030432catfish (pangasius spp., silurus spp.,clarias spp.,ictalurus spp.)
030433nile perch (lates niloticus)
030439other
030441pacific 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)
030442trout (salmo trutta, oncorhynchus mykiss, oncorhynchus clarki, oncorhynchus aguabonita, oncorhynchus gilae, oncorhynchus apache andoncorhynchus chrysogaster)
030443flat fish (pleuronectidae, bothidae, cynoglossidae, soleidae, scophthalmidae and citharidae)
030444fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae,melanonidae, merlucciidae, moridae and muraenolepididae
030445swordfish (xiphias gladius)
030446tooth fish (dissostichus spp.)
030447dogfish and other sharks
030448rays and skates (rajidae)
030449other:
030451tilapias (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.)
030452salmonidae
030453fish of the families bregmacerotidae, euclichthyidae, gadidae, macrouridae, melanonidae, merlucciidae, moridae and muraenolepididae
030454sword fish (xiphias gladius)
030455tooth fish (dissostichus spp.)
030456dogfish and other sharks
030457rays and skates (rajidae)
030459other:
030461tilapias (oreochromis spp.)

HSN Code 0304 — FAQs

What is HSN code 0304?

HSN code 0304 classifies "Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen" under India's GST regime. It falls under Chapter 03 (Fish And Crustaceans, Molluscs And Other Aquatic Invertebrates) of the Harmonized System of Nomenclature.

How many digits is HSN code 0304?

0304 is a 4-digit HSN code — a heading (4-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 0304?

Goods under HSN 0304 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen.

Which chapter does HSN code 0304 belong to?

HSN 0304 belongs to Chapter 03 — Fish And Crustaceans, Molluscs And Other Aquatic Invertebrates, part of Section I: Live Animals & Animal Products.

Auto-fill HSN 0304 on every invoice

Laabam.One ERP stores HSN codes against your products and auto-populates them on GST invoices, e-invoices and GSTR-1 — no manual lookup, no classification errors.

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