GST for Fish in India

GST rates for sale of Fish

 

Total GST charges for fish fillets & other fish meat, fresh, chill or froze?  Total GST rate for dried fish, salted fish, smoked fish, fish meal in etc.  Total tax on GST for live crustaceans, fresh etc., and cooked crustaceans

 

 

Update on 18th May, 2017: GST rates for goods

 

 

 

S.

Chapter

 

Nil

     

5%

       

12%

18%

28%

 

No.

                               
 

3.

3

1.

Fish

seeds,

All

goods  (other  than

-

-

-

   

 

         

 

   
   

(Fish,

 

prawn / shrimp

fish

seeds,

prawn   /

     
   

crustaceans,

 

seeds

whether

shrimp seed) processed,

     
   

molluscs & other

 

or

   

not

cured or in frozen state

     
   

aquatic

 

processed,

             
   

invertebrates)

 

cured

or

in

1.

0303

Fish,

     
       

frozen state

   

frozen,

excluding

     
     

2.

All

 

goods,

 

fish fillets and other

     
       

other

than

 

fish meat of heading

     
       

processed,

   

0304

       
       

cured

or

in

2.

0304

Fish

     
       

frozen state

   

fillets and other fish

     
                 

meat (whether or not

     
     

1.

0301

     

minced), frozen.

     
         

Live fish.

           
   

2.

0302

   

3.

0305

Fish,

           
     

Fish,  fresh

 

dried,

salted

or

in

       
     

or

chilled,

 

brine;

smoked

fish,

       
     

excluding

fish

 

whether

or

   

not

       
     

fillets

 

and

 

cooked

before

 

or

       
     

other fish meat

 

during

the

smoking

       
     

of

heading

 

process;

 

flours,

       
     

0304

     

meals and pellets of

       
   

3.

0304

     

fish,

fit  for

human

       
     

Fish  fillets

 

consumption

             
     

and  other

fish

4.

0306

Crustaceans,

       
     

meat

(whether

 

whether  in

shell

or

       
     

or not minced),

 

not,

frozen,

dried,

       
     

fresh

 

or

 

salted

or

in

brine;

       
     

chilled.

   

crustaceans, in shell,

       
   

4.

0306

     

cooked by steaming

       
     

Crustaceans,

 

or

by

boiling

 

in

       
     

whether

in

 

water, frozen, dried,

       
     

shell

or

not,

 

salted

or

in

brine;

       
     

live,

fresh

or

 

flours,

meals

and

       
     

chilled;

   

pellets

       

of

       
     

crustaceans, in

 

crustaceans,

fit

 

for

       
     

shell,

cooked

 

human consumption.

       
     

by steaming or

5.

0307

Molluscs,

       
     

by  boiling

in

 

whether  in

shell

or

       
     

water, chilled.

 

not,

frozen,

dried,

       
   

5.

0307 Molluscs,

 

salted

or

in

brine;

       
     

whether

in

 

aquatic invertebrates

       
     

shell

or

not,

 

other

     

than

       
     

live,

fresh,

crustaceans

   

and

       
     

chilled; aquatic

molluscs,

frozen,

       
     

invertebrates

dried,

salted

or

in

       
     

other

than

brine;

flours,

meals

       
     

crustaceans

and pellets of aquatic

       
     

and

molluscs,

invertebra other than

       
     

live,

fresh,

crustaceans,

fit

for

       
     

chilled.

human consumption

       
   

6.

0308

Aquatic

6.  0308

 

Aquatic

       
     

invertebrates

invertebrates

other

       
     

other

than

than crustaceans and

       
     

crustaceans

molluscs,

frozen,

       
     

and

molluscs,

dried,

salted

or

in

       
     

live,

fresh  or

brine;

 

smoked

       
     

chilled.

aquatic invertebrates

       
         

other

   

than

       
         

crustaceans

   

and

       
         

molluscs, whether or

       
         

not cooked before or

       
         

during

the

smoking

       
         

process:

flours,

       
         

meals and pellets of

       
         

aquatic invertebrates

       
         

other

   

than

       
         

crustaceans

   

and

       
         

molluscs,

fit

 

for

       
         

human

             
         

consumption.

           
                           
                                                                                     

 

Revised GST Rates on 10th November, 2017

                                                                                                Present rate           new rate

0303/0304/03     All  goods  [except  fresh  or  chilled],                    5%                          Nil

05/0306/0307     other than those put up in unit container                                             

/0308     and, -     (a) bearing a registered brand                                   

                                name; or                                                                             

                                (b) bearing a brand name on which                                         

                                an actionable claim or enforceable                                         

                                right in a court of law is available                                             

                                [other than those where any                                      

                                actionable claim or enforceable                               

                                right in respect of such brand name                                        

                                has been foregone voluntarily],                                

                                subject to the conditions as in the                                           

                                subject to the conditions as in the                                           

i)             The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.

(ii)           (a) The phrase “brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some

person using such name or mark with or without any indication of the identity of that person.

(b)          The phrase “registered brand name” means, -

(A)          a brand registered as on the 15th May 2017 or thereafter under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;

(B)          a brand registered as on the 15th May2017 or thereafter under the Copyright Act, 1957(14 of 1957);

 

(C)          a brand registered as on the 15th May2017 or thereafter under any law for the time being in force in any other country.

(iii)          For foregoing an actionable claim or enforceable right on a brand name, -

 

(a)          the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and

 

(b)          the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily.

 

Provided that, if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorised the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name.

 

GST rates for sale of Fish

Fish falls under HSN code chapter 03 of GST commodity tariff schedule.  The details about GST rate changes for sale of Fish are being updated here.  The notification changes on exemptions for GST for sale of Fish and other circulars related to GST for fish are updated in this website.

 

GST rates in India is being finalized within a couple of months, as Goods and Service Tax is being implemented from July 01,2017 in India.   The discussion on rate of GST to various products is also finalized soon.  The GST rates are imposed in India under 4 slabs.  Each category of slabs is being declared soon by the GST authorities.

 

In some countries, GST/VAT is imposed against sale of fish.   The expected GST for sale of fish    in India is 5%.   The definition of ‘sale of fish’  is being declared by authorities soon, as many categories of food items are expected to be exempted from paying GST also.   A fish aquarium business is taxable in India as glass or any other material like electrical/electronic goods are used to manufacture fish aquarium.

Since Fish, crustaceans and Aquatic invertebrate  are food products and most of the items are commonly used for human consumption as essential commodities, Fish, crustaceans and Aquatic invertebrate are expected to be included in GST exemption list where in nil rate of GST is applicable.   The processed foods also are expected to be fallen under exempted list of GST or with minimum GST tariff slab. 

 

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Click here to know GST exemption list of goods and service

 

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GST scheduled rate on Processed fish business

 

Nil rate of GST on sale of Foliage without flowers or flower buds

 

Nil rate of GST on sale of Fish seeds

 

Nil tariff of GST on sale of Prawns

 

Nil rate tariff of GST on sale of chilled fish

 

Zero rate of GST on sale of Fresh fish

 

Nil rate of GST on admission, exam fee by an educational institution

 

GST taxable rate on purchase or sale of Frozen Fish

 

Zero percentage of GST on sales of Fish fillets and other fish meat fresh or chilled

 

No need to pay of GST on sale of Fish fillets and other fish meat

 

GST taxable rate on Dried, salted fish fit for human consumption business

 

Waived GST on purchase of cooked barnacles

 

Zero rate of GST on sale of Fresh Krill

 

No need to pay GST on sale of plant dry root

 

Exempted of GST on sale of live woodlice

 

Nil rate of GST on sale of live lobster

 

No GST on sale of live barnacles

 

Zero rate of GST on sale of Fresh woodlice

 

Nil rate of GST on sale of Fresh Shrimp

 

No need to pay GST on sale of Fresh Lobsters

 

Zero percentage of GST on sale of Fresh Crayfish

 

Exempted GST on sale of fresh crabs

 

Nil rate of GST on sale of Crustaceans whether in shell or not

 

Waived GST on sale of cooked woodlice

 

Nil rate tariff GST on sale of cooked shrimp

 

Nil rate of GST on sale of cooked lobsters

 

Nil rate of GST on sale of cooked crayfish

 

No need to pay GST on sale of chilled woodlice

 

Nil tariff GST on sale of chilled shrimp

 

Zero percentage GST chilled lobsters

 

No need to pay GST on sale of chilled krill

 

Nil rate of GST on purchase of chilled crayfish

 

No GST on purchase of chilled crabs

 

Exempted GST on sale of chilled barnacles

 

No need to pay GST on sale of Boiled shrimp

 

No need pay GST on sale of Boiled barnacles

 

No need to pay GST on purchase of live shrimps

 

Zero rate of GST on sale of live crabs

 

No need to pay GST on sale of Fresh barnacles

 

Zero rate of GST on purchase of cooked crabs

 

No GST on sale of Boiled crayfish

 

No need pays GST on sale of Boiled woodlice

 

Nil tariff GST on sale of Boiled lobsters

 

No need to pay GST on sale of Boiled krill

 

No need to pay GST on sale of Boiled crabs

 

No need to pay GST on sale of Plant bark

 

No need to pay GST on sale of Herb Plant

 

Zero percentage GST on purchase of Fresh Molluscs

 

Nil rate tariff of GST on Chilled Molluscs

 

Zero rate of GST on purchase of Live Molluscs

 

Zero percent GST on purchase of Cooked Molluscs

 

Zero rate of GST on sale of Live Aquatic invertebrates

 

No need to pay GST on sales of Cooked Aquatic invertebrates

 

Nil rate of GST on sale of Chilled Aquatic invertebrates

 

No need to pay GST on Fresh Aquatic invertebrates

 

No GST on purchase of Crustaceans cooked

 

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Rate of GST slab for Live fish

Tax of GST for fish, fresh or chilled (no fillets or other meat)

GST expenses for fish, frozen (no fish fillets or other fish meat)

Total GST charges for fish fillets & other fish meat, fresh, chill or froze

Total GST rate for dried fish, salted fish, smoked fish, fish meal in etc.

Total tax on GST for live crustaceans, fresh etc., and cooked crustaceans

Amount of GST to be paid for mollusks & aquatic invertebrates not elsewhere mentioned


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