Vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen (excluding preserved by sugar, and tomatoes, mushrooms and truffles)
HS Code | Description | GST% |
|---|---|---|
| 200410 | Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen ,Products include: Frozen French Fries | 12% |
| 200490 | Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen (excluding preserved by sugar, and tomatoes, mushrooms, truffles and potatoes, unmixed) | 12% |
| 20041000 | POTATOES PRPD/PRSVD, FRZN ,Products include: Potato Chips, Frozen French Fries | 12% |
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen (excluding preserved by sugar, and tomatoes, mushrooms and truffles)
HS Code | Description | GST% |
|---|---|---|
| 200520 | Potatoes, prepared or preserved otherwise than by vinegar or acetic acid (excluding frozen) | 12% |
| 200540 | Peas "Pisum Sativum", prepared or preserved otherwise than by vinegar or acetic acid (excluding frozen) | 12% |
| 200551 | Shelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid (excluding frozen) | 12% |
| 200559 | Unshelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid (excluding frozen) | 12% |
| 200560 | Asparagus, prepared or preserved otherwise than by vinegar or acetic acid (excluding frozen) | 12% |
| 200570 | Olives, prepared or preserved otherwise than by vinegar or acetic acid (excluding frozen) | 12% |
| 200580 | Sweetcorn "Zea Mays var. Saccharata", prepared or preserved otherwise than by vinegar or acetic acid (excluding frozen) | 12% |
| 200590 | Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar, non-frozen (excluding preserved by sugar, homogenized vegetables of subheading 2005.10, and tomatoes, mushrooms, truffles, potatoes, peas "Pisum sativum", beans "Vigna, Phaseolus", asparagus, olives and sweet corn "Zea Mays var. Saccharata", unmixed) | 12% |
| 200591 | Bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid (excluding frozen) | 12% |
| 200599 | Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar, non-frozen (excluding preserved by sugar, homogenised vegetables of subheading 2005.10, and tomatoes, mushrooms, truffles, potatoes, peas "Pisum sativum", beans "Vigna, Phaseolus", asparagus, olives, sweetcorn "Zea Mays var. Saccharata" and bamboo shoots, unmixed) ,Products include: Red Kidney Beans | 12% |
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter ,Products include: Dhania Powder
HS Code | Description | GST% |
|---|---|---|
| 200710 | Homogenised preparations of jams, jellies, marmalades, fruit or nut purées and nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g ,Products include: Frozen Beef | 12% |
| 20071000 | HOMOGENISED PREPARATIONS ,Products include: Frozen Beef | 12% |
Fruit juices, incl. grape must, and vegetable juices, unfermented, not containing added spirit, whether or not containing added sugar or other sweetening matter
HS Code | Description | GST% |
|---|---|---|
| 200911 | Frozen orange juice, unfermented, whether or not containing added sugar or other sweetening matter (excluding containing spirit) | 12% |
| 200912 | Orange juice, unfermented, Brix value <= 20 at 20°C, whether or not containing added sugar or other sweetening matter (excluding containing spirit and frozen) | 12% |
| 200919 | Orange juice, unfermented, whether or not containing added sugar or other sweetening matter (excluding containing spirit, frozen, and of a Brix value <= 20 at 20°C) | 12% |
| 20091900 | OTHER ORNG JUICE NOT FROZEN/EXCLDING FROZN | 12% |
Diamonds, whether or not worked, but not mounted or set (excluding unmounted stones for pick-up styluses, worked stones, suitable for use as parts of meters, measuring instruments or other articles of chapter 90)
HS Code | Description | GST% |
|---|---|---|
| 710210 | Diamonds, unsorted ,Products include: Frozen Green Peas, Frozen Green Peas | 0% |
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine, even smoked, incl. crustaceans in shell cooked by steaming or by boiling in water; flours, meals and pellets of crustaceans, fit for human consumption
HS Code | Description | GST% |
|---|---|---|
| 030619 | Frozen crustaceans, even smoked, fit for human consumption, whether in shell or not, incl. crustaceans in shell, cooked beforehand by steaming or by boiling in water (excluding rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); frozen flours, meals, and pellets of crustaceans, even smoked, fit for human consumption | 5% |
| 030611 | Frozen rock lobster and other sea crawfish "Palinurus spp.", "Panulirus spp." and "Jasus spp.", even smoked, whether in shell or not, incl. rock lobster and other sea crawfish in shell, cooked by steaming or by boiling in water | 5% |
| 030612 | Frozen lobsters "Homarus spp.", even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water | 5% |
| 030613 | Frozen shrimps and prawns, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water | 5% |
| 030614 | Frozen crabs, even smoked, whether in shell or not, incl. crabs in shell, cooked by steaming or by boiling in water | 5% |
| 030615 | Frozen Norway lobsters "Nephrops norvegicus", even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water | 5% |
| 030616 | Frozen cold-water shrimps and prawns "Pandalus spp., Crangon crangon", even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water | 5% |
| 030617 | Frozen shrimps and prawns, even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excluding cold-water shrimps and prawns) | 5% |
| 03061210 | WHOLE COOKD LOBSTERS(HOMARUS SPP) FROZEN | 5% |
| 03061290 | OTHER FROZEN LOBSTER | 5% |
| 03061400 | CRABS FROZEN | 5% |
Molluscs, fit for human consumption, even smoked, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of molluscs, fit for human consumption
HS Code | Description | GST% |
|---|---|---|
| 030792 | Molluscs, even in shell, frozen (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish and squid, octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells, abalone and stromboid conchs); flours, meals and pellets of molluscs, frozen, fit for human consumption | 5% |
| 030799 | Molluscs, fit for human consumption, even in shell, smoked, frozen, dried, salted or in brine (excluding oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells and abalone); frozen, dried, salted or in brine, flours, meals and pellets of molluscs, fit for human consumption | 5% |
| 030710 | Oysters, live, fresh, chilled, frozen, dried, salted or in brine | 5% |
| 030712 | Oysters, even in shell, frozen | 5% |
| 030719 | Oysters, smoked, frozen, dried, salted or in brine | 5% |
| 030722 | Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, frozen, even in shell | 5% |
| 030729 | Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, smoked, frozen, dried, salted or in brine, even in shell | 5% |
| 030732 | Mussels "Mytilus spp., Perna spp.", frozen, even in shell | 5% |
| 030739 | Mussels "Mytilus spp., Perna spp.", smoked, frozen, dried, salted or in brine, with or without shell | 5% |
| 030743 | Cuttle fish and squid, frozen, with or without shell | 5% |
| 030749 | Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", smoked, frozen, dried, salted or in brine, with or without shell | 5% |
| 030752 | Octopus "Octopus spp.", frozen | 5% |
| 030759 | Octopus "Octopus spp.", smoked, frozen, dried, salted or in brine | 5% |
| 030760 | Snails, live, fresh, chilled, frozen, salted, dried or in brine, even smoked, with or without shell (excluding sea snails) | 5% |
| 030772 | Frozen, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" | 5% |
| 030779 | Smoked, frozen, dried, salted or in brine, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae" | 5% |
| 030783 | Frozen, even in shell, abalone "Haliotis spp." | 5% |
| 030784 | Frozen, even in shell, stromboid conchs "Strombus spp." | 5% |
| 030789 | Smoked, frozen, dried, salted or in brine, abalone "Haliotis spp.", even in shell | 5% |
| 03072900 | SCALOPS CHLAMYS OTHR THAN LIVE FRSH/CHLLD AND FROZEN | 5% |
| 03074910 | CUTTLE FISH OTH THN LIVE, FRESH OR CHILLED AND FROZEN | 5% |
| 03074920 | WHOLE SQUIDS OTH THN LIVE, FRESH OR CHILLED AND FROZEN | 5% |
| 03074930 | SQUID TUBES OTH THN LIVE, FRESH OR CHILLED AND FROZEN | 5% |
| 03075900 | OCTOPUS OTHER THAN LIVE FRSH/CHLLD AND FROZEN | 5% |
| 03077900 | CLAMS, COCKLES AND ARK SHELLS OTH THN LIVE FRSH/CHLLD AND FROZEN | 5% |
| 03079920 | Jelly fish (Rhopelina spp.), dried salted or frozen | 5% |
Meat of bovine animals, frozen
HS Code | Description | GST% |
|---|---|---|
| 020210 | Frozen bovine carcases and half-carcases | 5% |
| 020220 | Frozen bovine cuts, with bone in (excluding carcases and half-carcases) | 5% |
| 020230 | Frozen, boneless meat of bovine animals | 5% |
| 02021000 | CRCS HALF-CRCS OF BOVN ANMLS, FROZEN | 5% |
| 02023000 | BONELESS MEAT OF BOVINE ANIMALS , FROZEN ,Products include: Buffalo Meat | 5% |
Meat of swine, fresh, chilled or frozen
HS Code | Description | GST% |
|---|---|---|
| 020321 | Frozen carcases and half-carcases of swine | 5% |
| 020322 | Frozen hams, shoulders and cuts thereof of swine, with bone in | 5% |
| 020329 | Frozen meat of swine (excluding carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in) | 5% |
| 02032100 | CARCASSES AND HLF-CARCASSES OF SWINE,FROZEN | 5% |
| 02032900 | OTHER MEAT OF SWINE, FROZEN | 5% |
Meat of sheep or goats, fresh, chilled or frozen
HS Code | Description | GST% |
|---|---|---|
| 020430 | Frozen lamb carcases and half-carcases | 5% |
| 020441 | Frozen sheep carcases and half-carcases (excluding lambs) | 5% |
| 020442 | Frozen cuts of sheep, with bone in (excluding carcases and half-carcases) | 5% |
| 020443 | Frozen boneless cuts of sheep | 5% |
| 020450 | Fresh, chilled or frozen meat of goats | 5% |
| 02043000 | Carcasses and half-carcasses of lamb, frozen | 5% |
| 02044100 | CARCASSES AND HALF-CARCASSES OF SHEEP,FROZEN | 5% |
| 02044200 | OTHER CUTS OF SHEEP WITH BONE IN, FROZEN ,Products include: Mutton | 5% |
| 02044300 | BONELESS MEAT OF SHEEP, FROZEN | 5% |
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
HS Code | Description | GST% |
|---|---|---|
| 020500 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | 5% |
| 02050000 | MEAT OF HORSES, ASSES, MULES, HINNIES, FRESH, CHILLED OR FROZEN | 5% |
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
HS Code | Description | GST% |
|---|---|---|
| 020621 | Frozen edible bovine tongues | 5% |
| 020622 | Frozen edible bovine livers | 5% |
| 020629 | Frozen edible bovine offal (excluding tongues and livers) | 5% |
| 020641 | Frozen edible livers of swine | 5% |
| 020649 | Edible offal of swine, frozen (excluding livers) | 5% |
| 020690 | Frozen edible offal of sheep, goats, horses, asses, mules and hinnies | 5% |
| 02062100 | EDIBLE TONGUES OF BOVINE ANIMALS, FROZEN | 5% |
| 02062200 | EDIBLE LIVERS OF BOVINE ANIMALS, FROZEN | 5% |
| 02062900 | OTHR EDIBLE OFFAL OF BOVINE ANIMALS,FROZEN | 5% |
| 02064100 | EDIBLE LIVERS OF SWINE, FROZEN | 5% |
Meat and edible offal of fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls, fresh, chilled or frozen
HS Code | Description | GST% |
|---|---|---|
| 020712 | Frozen fowls of the species Gallus domesticus, not cut in pieces | 5% |
| 020714 | Frozen cuts and edible offal of fowls of the species Gallus domesticus | 5% |
| 020725 | Frozen turkeys of the species domesticus, not cut into pieces | 5% |
| 020727 | Frozen cuts and edible offal of turkeys of the species domesticus | 5% |
| 020733 | Frozen ducks, geese and guinea fowls of the species domesticus, not cut into pieces | 5% |
| 020736 | Frozen cuts and edible offal of ducks, geese or guinea fowls of the species domesticus | 5% |
| 020742 | Frozen domestic ducks, not cut in pieces | 5% |
| 020745 | Frozen cuts and edible offal of domestic ducks | 5% |
| 020752 | Frozen domestic geese, not cut in pieces | 5% |
| 020755 | Frozen cuts and edible offal of domestic geese | 5% |
| 020760 | Meat and edible offal of domestic guinea fowls, fresh, chilled or frozen | 5% |
| 02071200 | MEAT/EDBL OFAL OF FOWLSOF THE SPCS GALS DOMESTICUS NOT CUT IN PIECES,FROZEN ,Products include: Chicken Meat | 5% |
| 02072500 | Not cut in pieces, frozen | 5% |
| 02072700 | CUTS AND OFFAL OF TURKEYS FROZEN | 5% |
| 02074200 | Not cut in pieces, frozen | 5% |
| 02074500 | DUCKS; OTHER, FROZEN | 5% |
| 02075200 | Not cut in pieces, frozen | 5% |
| 02075500 | Other, frozen | 5% |
Meat and edible offal of rabbits, hares, pigeons and other animals, fresh, chilled or frozen (excluding of bovine animals, swine, sheep, goats, horses, asses, mules, hinnies, poultry "fowls of the species Gallus domesticus", ducks, geese, turkeys and guinea fowls)
HS Code | Description | GST% |
|---|---|---|
| 020810 | Fresh, chilled or frozen meat and edible offal of rabbits or hares | 5% |
| 020820 | Fresh, chilled or frozen frogs' legs | 5% |
| 020830 | Fresh, chilled or frozen meat and edible offal of primates | 5% |
| 020840 | Fresh, chilled or frozen meat and edible offal of whales, dolphins and porpoises (mammals of the order Cetacea), of manatees and dugongs (mammals of the order Sirenia) and of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | 5% |
| 020850 | Fresh, chilled or frozen meat and edible offal of reptiles "e.g. snakes, turtles, crocodiles" | 5% |
| 020860 | Fresh, chilled or frozen meat and edible offal of camels and other camelids [Camelidae] | 5% |
| 020890 | Fresh, chilled or frozen meat and edible offal of pigeons, game, reindeer and other animals (excluding bovine animals, swine, sheep, goats, horses, asses, mules, hinnies, poultry "fowls of the species Gallus domesticus, ducks, geese, turkeys, guinea fowl", rabbits, hares, primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses "mammals of the suborder Pinnipedia" and reptiles) | 5% |
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked
HS Code | Description | GST% |
|---|---|---|
| 020900 | Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked | 5% |
| 020910 | Pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked | 5% |
| 020990 | Poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked | 5% |
Frozen fish (excluding fish fillets and other fish meat of heading 0304)
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% |
| 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% |
| 03031900 | OTHER SALMONIDE FROZEN EXCL OF HEADING 030391 TO 030399 | 5% |
| 03032300 | TILAPIAS FROZEN | 5% |
| 03032400 | CATFISH FROZEN | 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% |
| 03033900 | OTHER FLAT FROZEN EXCL OF HEADING 030391 TO 030399 | 5% |
| 03034200 | YELLOWFIN TUNAS FROZEN | 5% |
| 03034300 | SKIPJACK OR STRIPE-BELLIED BONITO FROZEN | 5% |
| 03034900 | OTHER TUNAS FROZEN EXCL OF HEADING 030391 TO 030399 | 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% |
| 03036900 | OTHER FISH OF FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE ETC FROZEN | 5% |
| 03038200 | RAYS AND SKATES (RAJIDAE) FROZEN | 5% |
| 03038910 | HILSA (TENUALOSA ILISHA) FROZEN | 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% |
Fish fillets and other fish meat, whether or not minced, fresh, chilled or frozen
HS Code | Description | GST% |
|---|---|---|
| 030420 | Frozen fish fillets | 5% |
| 030421 | Frozen fillets of swordfish (Xiphias gladius) | 5% |
| 030422 | Frozen fillets of toothfish (Dissostichus spp.) | 5% |
| 030429 | Frozen fish fillets (excluding swordfish and toothfish) | 5% |
| 030461 | Frozen fillets of tilapia "Oreochromis spp." | 5% |
| 030462 | Frozen fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp." | 5% |
| 030463 | Frozen fillets of Nile perch "Lates niloticus" | 5% |
| 030469 | Frozen fillets of carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp." and snakeheads "Channa spp." | 5% |
| 030471 | Frozen fillets of cod "Gadus morhua, Gadus ogac, Gadus macrocephalus" | 5% |
| 030472 | Frozen fillets of haddock "Melanogrammus aeglefinus" | 5% |
| 030473 | Frozen fillets of coalfish "Pollachius virens" | 5% |
| 030474 | Frozen fillets of hake "Merluccius spp., Urophycis spp." | 5% |
| 030475 | Frozen fillets of Alaska pollack "Theragra chalcogramma" | 5% |
| 030479 | Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding cod, haddock, coalfish, hake and Alaska pollack) | 5% |
| 030481 | Frozen fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho" | 5% |
| 030482 | Frozen fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster" | 5% |
| 030483 | Frozen fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" | 5% |
| 030484 | Frozen fillets of swordfish "Xiphias gladius" | 5% |
| 030485 | Frozen fillets of toothfish "Dissostichus spp." | 5% |
| 030486 | Frozen fillets of herring "Clupea harengus, Clupea pallasii" | 5% |
| 030487 | Frozen fillets of tuna "of the genus Thunnus", skipjack or stripe-bellied bonito "Euthynnus [Katsuwonus] pelamis" | 5% |
| 030488 | Frozen fillets of dogfish, other sharks, rays and skates "Rajidae" | 5% |
| 030489 | Frozen fish fillets, n.e.s. | 5% |
| 030490 | Frozen fish meat, whether or not minced (excluding fillets) | 5% |
| 030491 | Frozen meat, whether or not minced, of swordfish "Xiphias gladius" (excluding fillets) | 5% |
| 030492 | Frozen meat, whether or not minced, of toothfish "Dissostichus spp." (excluding fillets) | 5% |
| 030493 | Frozen meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." (excluding fillets) | 5% |
| 030494 | Frozen meat, whether or not minced, of Alaska pollack "Theragra chalcogramma" (excluding fillets) | 5% |
| 030495 | Frozen meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excluding fillets and Alaska pollack "Theragra chalcogramma") | 5% |
| 030496 | Frozen meat, whether or not minced, of dogfish and other sharks | 5% |
| 030497 | Frozen meat, whether or not minced, of rays and skates "Rajidae" | 5% |
| 030499 | Frozen fish meat n.e.s. (excluding fillets) | 5% |
| 03046200 | FROZEN FILLETS OF CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.) | 5% |
| 03046900 | FROZEN FILLETS OF CARP, EELS, SNAKEHEADS | 5% |
| 03047900 | OTHER FROZEN FILLETS OF FISH OF BREGMACEROTIDAE, EUCLICHTHYIDAE,GADIDAE ETC | 5% |
| 03048700 | FROZEN FILLETS OF TUNAS | 5% |
| 03048930 | FROZEN FILLETS OF SEER | 5% |
| 03048990 | FROZEN FILLETS OF OTHER FISH | 5% |
| 03049100 | FROZEN FILLETS OF SWORD FISH (XIPHIAS GLADIUS) | 5% |
| 03049300 | FROZEN FILLETS OF TILAPIAS,CATFISH, CARP, EELS , NILE PERCH AND SNAKEHEADS | 5% |
Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine, even smoked; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
HS Code | Description | GST% |
|---|---|---|
| 030812 | Frozen sea cucumbers "Stichopus japonicus, Holothuroidea" | 5% |
| 030819 | Smoked, frozen, dried, salted or in brine, sea cucumbers "Stichopus japonicus, Holothurioidea" | 5% |
| 030822 | Frozen sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus" | 5% |
| 030829 | Smoked, frozen, dried, salted or in brine, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus" | 5% |
| 030830 | Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, jellyfish "Rhopilema spp." | 5% |
| 030890 | Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, aquatic invertebrates (excluding crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish); all flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption | 5% |
| 03083020 | Dried, salted or frozen | 5% |
Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter
HS Code | Description | GST% |
|---|---|---|
| 040819 | Egg yolks, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened (excluding dried) | 5% |
| 040899 | Birds' eggs, not in shell, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened (excluding dried) | 5% |
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked
HS Code | Description | GST% |
|---|---|---|
| 050400 | Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked | 5% |
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved
HS Code | Description | GST% |
|---|---|---|
| 051000 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved | 5% |
| 05100030 | Placenta, frozen | 5% |
Animal products n.e.s.; dead animals of all types, unfit for human consumption
HS Code | Description | GST% |
|---|---|---|
| 05119991 | Frozen semen, other than bovine | 5% |
Vegetables, uncooked or cooked by steaming or boiling in water, frozen
HS Code | Description | GST% |
|---|---|---|
| 071010 | Potatoes, uncooked or cooked by steaming or by boiling in water, frozen | 5% |
| 071021 | Shelled or unshelled peas "Pisum sativum", uncooked or cooked by steaming or by boiling in water, frozen | 5% |
| 071022 | Shelled or unshelled beans "Vigna spp., Phaseolus spp.", uncooked or cooked by steaming or by boiling in water, frozen | 5% |
| 071029 | Leguminous vegetables, shelled or unshelled, uncooked or cooked by steaming or by boiling in water, frozen (excluding peas and beans) | 5% |
| 071030 | Spinach, New Zealand spinach and orache spinach, uncooked or cooked by steaming or by boiling in water, frozen | 5% |
| 071040 | Sweetcorn, uncooked or cooked by steaming or by boiling in water, frozen | 5% |
| 071080 | Vegetables, uncooked or cooked by steaming or by boiling in water, frozen (excluding potatoes, leguminous vegetables, spinach, New Zealand spinach, orache spinach, and sweetcorn) | 5% |
| 071090 | Mixtures of vegetables, uncooked or cooked by steaming or by boiling in water, frozen | 5% |
| 07101000 | POTATOES COOKED OR UNCOOKED,FROZEN | 5% |
