Frozen fish (excluding fish fillets and other fish meat of heading 0304)
HS Code | Description | GST% |
|---|---|---|
| 030353 | Frozen sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus" | 5% |
| 030371 | Frozen sardines Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp." and brisling or sprats "Sprattus sprattus" | 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% |
| 03035300 | SARDINES, SARDINELLA, BRISLING OR SPRATS FROZEN | 5% |