HS Code | Description | GST% |
|---|---|---|
| 030310 | Frozen Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus" | 5% |
| 030311 | Frozen sockeye salmon [red salmon] "Oncorhynchus nerka" | 5% |
| 030312 | Frozen Pacific salmon (excluding sockeye salmon "red salmon") | 5% |
| 030313 | Frozen, Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" | 5% |
| 030314 | Frozen trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster" | 5% |
| 030319 | Frozen salmonidae (excluding trout and Pacific, Atlantic and Danube salmon) | 5% |
| 030321 | Frozen trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% |
| 030322 | Frozen Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 5% |
| 030323 | Frozen tilapia "Oreochromis spp." | 5% |
| 030324 | Frozen catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." | 5% |
| 030325 | Frozen carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus" | 5% |
| 030326 | Frozen eels "Anguilla spp." | 5% |
| 030329 | Frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 5% |
| 030331 | Frozen lesser or Greenland halibut "Reinhardtius hippoglossoides", Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepis" | 5% |
| 030332 | Frozen plaice "Pleuronectes platessa" | 5% |
| 030333 | Frozen sole "Solea spp." | 5% |
| 030334 | Frozen turbot "Psetta maxima" | 5% |
| 030339 | Frozen flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" (excluding halibut, plaice, sole and turbot) | 5% |
| 030341 | Frozen albacore or longfinned tunas "Thunnus alalunga" | 5% |
| 030342 | Frozen yellowfin tunas "Thunnus albacares" | 5% |
| 030343 | Frozen skipjack or stripe-bellied bonito "Euthynnus -Katsuwonus- pelamis" | 5% |
| 030344 | Frozen bigeye tunas "Thunnus obesus" | 5% |
| 030345 | Frozen Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis) | 5% |
| 030346 | Frozen Southern bluefin tunas "Thunnus maccoyii" | 5% |
| 030349 | Frozen tunas of the genus "Thunnus" (excluding Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii) | 5% |
| 030350 | Frozen herrings "Clupea harengus, Clupea pallasii" | 5% |
| 030351 | Frozen herrings "Clupea harengus, Clupea pallasii" | 5% |
| 030352 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 5% |
| 030353 | Frozen sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus" | 5% |
| 030354 | Frozen mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus" | 5% |
| 030355 | Frozen jack and horse mackerel "Trachurus spp." | 5% |
| 030356 | Frozen cobia "Rachycentron canadum" | 5% |
| 030357 | Frozen swordfish "Xiphias gladius" | 5% |
| 030359 | Frozen anchovies "Engraulis spp.", Indian mackerels "Rastrelliger spp.", seerfishes "Scomberomorus spp.", jacks, crevalles "Caranx spp.", silver pomfrets "Pampus spp.", Pacific saury "Cololabis saira", scads "Decapterus spp.", capelin "Mallotus villosus", Kawakawa "Euthynnus affinis", bonitos "Sarda spp.", marlins, sailfishes and spearfish "Istiophoridae" | 5% |
| 030360 | Frozen cod "Gadus morhua, Gadus ogac and Gadus macrocephalus" | 5% |
| 030361 | Frozen swordfish (Xiphias gladius) | 5% |
| 030362 | Frozen toothfish (Dissostichus spp.) | 5% |
| 030363 | Frozen cod "Gadus morhua, Gadus ogac, Gadus macrocephalus" | 5% |
| 030364 | Frozen haddock "Melanogrammus aeglefinus" | 5% |
| 030365 | Frozen coalfish "Pollachius virens" | 5% |
| 030366 | Frozen hake "Merluccius spp., Urophycis spp." | 5% |
| 030367 | Frozen Alaska pollack "Theragra chalcogramma" | 5% |
| 030368 | Frozen blue whiting "Micromesistius poutassou, Micromesistius australis" | 5% |
| 030369 | Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake, Alaska pollack and blue whiting) | 5% |
| 030371 | Frozen sardines Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp." and brisling or sprats "Sprattus sprattus" | 5% |
| 030372 | Frozen haddock (Melanogrammus aeglefinus) | 5% |
| 030373 | Frozen coalfish (Pollachius virens) | 5% |
| 030374 | Frozen mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 5% |
| 030375 | Frozen dogfish and other sharks | 5% |
| 030376 | Frozen eels (Anguilla spp.) | 5% |
| 030377 | Frozen sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) | 5% |
| 030378 | Frozen hake (Merluccius spp., Urophycis spp.) | 5% |
| 030379 | Frozen freshwater and saltwater fish (excluding salmonidae, flat fish, tunas, skipjack or stripe-bellied bonito, herrings, cod, swordfish, toothfish, sardines, sardinella, brisling or sprats, haddock, coalfish, mackerel, dogfish and other sharks, eels, sea bass and hake) | 5% |
| 030380 | Frozen fish livers and roes | 5% |
| 030381 | Frozen dogfish and other sharks | 5% |
| 030382 | Frozen rays and skates "Rajidae" | 5% |
| 030383 | Frozen toothfish "Dissostichus spp." | 5% |
| 030384 | Frozen sea bass "Dicentrarchus spp." | 5% |
| 030389 | Frozen fish, n.e.s. | 5% |
| 030390 | Frozen fish livers and roes | 5% |
| 030391 | Frozen fish livers, roes and milt | 5% |
| 030392 | Frozen shark fins | 5% |
| 030399 | Frozen fish fins, heads, tails, maws and other edible fish offal (excl. livers, roes, milt and shark fins) | 5% |
| 03031100 | Sockeye salmon (red salmon) (Oncorhynchus nerka) | 5% |
| 03031200 | Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | 5% |
| 03031300 | Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 5% |
| 03031400 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 5% |
| 03031900 | OTHER SALMONIDE FROZEN EXCL OF HEADING 030391 TO 030399 | 5% |
| 03032300 | TILAPIAS FROZEN | 5% |
| 03032400 | CATFISH FROZEN | 5% |
| 03032500 | Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) | 5% |
| 03032600 | EELS FROZEN | 5% |
| 03032900 | OTHER FISH INCL NILE PERCH AND SNAKEHEADS FROZEN | 5% |
| 03033100 | HALIBUT FROZEN | 5% |
| 03033200 | PLAICE FROZEN | 5% |
| 03033300 | SOLE FROZEN | 5% |
| 03033400 | Turbots (Psetta maxima, Scophthalmidae) | 5% |
| 03033900 | OTHER FLAT FROZEN EXCL OF HEADING 030391 TO 030399 | 5% |
| 03034100 | Albacore or longfinned tunas (Thunnus alalunga) | 5% |
| 03034200 | YELLOWFIN TUNAS FROZEN | 5% |
| 03034300 | SKIPJACK OR STRIPE-BELLIED BONITO FROZEN | 5% |
| 03034400 | Bigeye tunas (thunnus obesus) | 5% |
| 03034500 | Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | 5% |
| 03034600 | Southern bluefin tunas (thunnus maccoyii) | 5% |
| 03034900 | OTHER TUNAS FROZEN EXCL OF HEADING 030391 TO 030399 | 5% |
| 03035100 | Herrings (Clupea harengus,Clupea pallasii) | 5% |
| 03035300 | SARDINES, SARDINELLA, BRISLING OR SPRATS FROZEN | 5% |
| 03035400 | MACKEREL FROZEN | 5% |
| 03035500 | JACK AND HORSE MACKEREL FROZEN | 5% |
| 03035600 | COBIA FROZEN | 5% |
| 03035700 | SWORD FISH FROZEN | 5% |
| 03036300 | COD FROZEN | 5% |
| 03036400 | Haddock (Melanogrammus aeglefinus) | 5% |
| 03036500 | Coalfish (Pollachius virens) | 5% |
| 03036600 | Hake (Merluccius spp., Urophycis spp.) | 5% |
| 03036700 | Alaska Pollack (Theragra chalcogramma) | 5% |
| 03036800 | Blue whitings (Micromesistius poutassou, Micromesistius australis) | 5% |
| 03036900 | OTHER FISH OF FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE ETC FROZEN | 5% |
| 03038110 | Dogfish | 5% |
| 03038190 | Other sharks | 5% |
| 03038200 | RAYS AND SKATES (RAJIDAE) FROZEN | 5% |
| 03038300 | Toothfish (Dissostichus spp.) | 5% |
| 03038400 | Seabass (Dicentrarchus spp.) | 5% |
| 03038910 | HILSA (TENUALOSA ILISHA) FROZEN | 5% |
| 03038920 | Dara | 5% |
| 03038930 | RIBBON FISH FROZEN | 5% |
| 03038940 | SEER FROZEN | 5% |
| 03038950 | POMFRET (WHITE OR SILVER OR BLACK) FROZEN ,Products include: Chinese | 5% |
| 03038960 | GHOL FROZEN | 5% |
| 03038970 | THREADFIN FROZEN | 5% |
| 03038980 | CROAKERS, GROUPERS AND FLOUNDERS FROZEN | 5% |
| 03038991 | Edible fishmaws of wild life | 5% |
| 03039010 | Egg or egg yolk of fish | 5% |
| 03039090 | Other | 5% |