GST Rates and HSN Code for Other Fish, Excluding Livers and Roes

When it comes to the Goods and Services Tax (GST), it can be a confusing affair, especially when it comes to figuring out GST rates and HSN codes for different commodities. In this article, we will be discussing the GST rates and HSN code for other fish, excluding livers and roes.

The GST rates for other fish excluding livers and roes are 5%. This rate is applicable regardless of whether the fish is fresh, chilled, frozen, or processed.

HSN Code for Other Fish, Excluding Livers and Roes

Now, let's move on to the HSN code for other fish excluding livers and roes. The HSN code for this commodity is 0302. This code falls under Chapter 3 of the HSN code list which is dedicated to animal products, including fish and crustaceans, mollusks, and other aquatic invertebrates.

It's important to note that the HSN code for other fish excluding livers and roes is not the only code that may apply to this commodity. Depending on the specific type of fish, the HSN code may differ. For example, the HSN code for live fish is 0301, while the HSN code for fish fillets and other fish meat is 0304.

HSN code 0302

Now, let's take a closer look at the meaning of the HSN code 0302. The first two digits (03) refer to the chapter number which is dedicated to animal products. The third digit (0) is a placeholder, while the fourth digit (2) refers to the heading which is dedicated to fish and crustaceans, mollusks, and other aquatic invertebrates. Finally, the last two digits (02) refer to the subheading which is dedicated to fish, fresh or chilled, excluding livers and roes.

It's important to note that the HSN code for other fish excluding livers and roes is used for customs purposes and is not the same as the SAC (Service Accounting Code) used for GST. The SAC for seafood is 9963 and covers services such as fishing, processing, and preservation of fish and other seafood products.

Conclusion

In conclusion, the GST rates and HSN code for other fish excluding livers and roes are 5% and 0302 respectively. It's important to keep in mind that depending on the specific type of fish, the HSN code may differ.