Frozen fish (excluding fish fillets and other fish meat of heading 0304)
HS Code | Description | GST% |
|---|---|---|
| 030354 | Frozen mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus" | 5% |
| 030355 | Frozen jack and horse mackerel "Trachurus spp." | 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% |
| 030374 | Frozen mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | 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% |
| 03035400 | MACKEREL FROZEN | 5% |
| 03035500 | JACK AND HORSE MACKEREL FROZEN | 5% |