What is the GST (IGST) rate for HSN code 03031100?

HSN code 03031100 (Fish (Frozen)) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 03031100?

The Basic Customs Duty (BCD) for HSN code 03031100 is 30%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 03031100 cover?

HSN code 03031100 covers Fish (Frozen). It sits under Chapter 3 – Fish and crustaceans, molluscs and other aquatic invertebrates, in Section I – LIVE ANIMALS; ANIMAL PRODUCTS.

What is the unit of measurement for HSN code 03031100?

The standard unit of quantity (UQC) for HSN code 03031100 is kg, as listed in the Customs Tariff.

What is the HSN code for frozen fish?

Frozen sockeye (red) salmon is classified under 03031100 and other Pacific salmon under 03031200, within heading 0303 — the code varies by species.

HSN Code Finder · Product

Fish (Frozen) HSN Code 0303

Q: What is the HSN code for Fish (Frozen)?

The HSN code for Fish (Frozen) is 03031100, classified under Chapter 3 – Fish and crustaceans, molluscs and other aquatic invertebrates of India's Customs Tariff (ITC-HS).

5% IGSTSchedule I

Frozen fish (excluding fillets) is classified under HSN heading 0303. Different species, such as salmon, each have their own tariff item.

Search any HSN code

Heading

0303

Primary code

03031100

GST / IGST

Customs duty (BCD)

30%

Fish (Frozen) HSN codes & GST rates

The 8-digit HSN/HS codes under heading 0303 (fish, frozen, excluding fish fillets and other fish meat of heading 0304 headings 0303 91 to 0303 99:). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
03031100	- Sockeye salmon (red salmon) (Oncorhynchus nerka)	5%	30%
03031200	- Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch,Oncorhynchus masou and Oncorhynchus rhodurus)	5%	30%

FTA preferential rates: 13 partner agreement(s) listed for 03031100; best preferential rate 0% via APTA countries; 9 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for fish (frozen)?

The HSN code for fish (frozen) is 0303 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for fish (frozen) the most common is 03031100, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How fish (frozen) is classified under HSN

The HSN classification for fish (frozen) narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 32-digitFish and crustaceans, molluscs and other aquatic invertebrates
03034-digit headingFISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304 headings 0303 91 to 0303 99:
0303116-digit subheadingFISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0304 headings 0303 91 to 0303 99:
030311008-digit tariff item- Sockeye salmon (red salmon) (Oncorhynchus nerka)

Section I — LIVE ANIMALS; ANIMAL PRODUCTS

GST on fish (frozen)

Fish (Frozen) (HSN 0303) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 03031100 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported fish (frozen)

When fish (frozen) (HSN 03031100) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 30%, AIDC 30%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹50.045. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 03031100 →

Conclusion

The HSN code for fish (frozen) is 0303 at the heading level, with 03031100 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.