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
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S.
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Chapter
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Nil
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5%
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12%
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18%
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28%
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No.
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3.
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3
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1.
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Fish
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seeds,
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All
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goods (other than
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-
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-
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-
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(Fish,
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prawn / shrimp
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fish
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seeds,
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prawn /
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crustaceans,
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seeds
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whether
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shrimp seed) processed,
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molluscs & other
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or
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not
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shell
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or
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not,
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other
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than
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live,
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fresh,
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crustaceans
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and
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chilled; aquatic
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molluscs,
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frozen,
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invertebrates
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dried,
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salted
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or
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in
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other
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than
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brine;
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flours,
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meals
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crustaceans
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and pellets of aquatic
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and
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molluscs,
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invertebra other than
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live,
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fresh,
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crustaceans,
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fit
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for
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chilled.
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human consumption
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cured or in frozen state
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aquatic
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processed,
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invertebrates)
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cured
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or
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in
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1.
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0303
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Fish,
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frozen state
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frozen,
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excluding
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2.
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All
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goods,
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fish fillets and other
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other
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than
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fish meat of heading
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processed,
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0304
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cured
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or
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in
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2.
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0304
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Fish
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frozen state
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fillets and other fish
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&nb>
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6.
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0308
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Aquatic
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6. 0308
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Aquatic
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invertebrates
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invertebrates
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other
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other
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than
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than crustaceans and
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crustaceans
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molluscs,
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frozen,
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and
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molluscs,
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dried,
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salted
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or
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in
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live,
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fresh or
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brine;
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smoked
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chilled.
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aquatic invertebrates
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other
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than
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crustaceans
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meat (whether or not
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1.
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0301
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minced), frozen.
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Live fish.
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2.
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0302
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3.
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0305
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Fish,
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Fish, fresh
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dried,
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salted
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or
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in
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or
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chilled,
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brine;
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smoked
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fish,
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excluding
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fish
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whether
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or
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not
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fillets
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and
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cooked
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before
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or
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and
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molluscs, whether or
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not cooked before or
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during
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the
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smoking
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process:
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flours,
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meals and pellets of
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aquatic invertebrates
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other
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than
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crustaceans
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and
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molluscs,
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fit
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 n="2" valign="bottom" width="177"> |
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other fish meat
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during
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the
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smoking
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of
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heading
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process;
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flours,
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0304
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meals and pellets of
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3.
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0304
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fish,
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fit for
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human
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Fish fillets
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consumption
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and other
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fish
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4.
|
0306
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Crustaceans,
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meat
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(whether
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whether in
|
shell
|
or
|
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or not minced),
|
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not,
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frozen,
|
|
for
|
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human
|
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consumption.
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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 naign="bottom" width="53">
dried,