GST for Fish in India

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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.

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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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 

Section 3 of CGST Act, 2017 

Appointment of officers, CGST Act,2017 

CGST Act, 2017 Power of officers 

Tax liability on composite and mixed supplies under, CGST Act,2017 

CGST Act, Levy and collection of GST

GST rate for tramway rolling stock and parts, Vehicles other than railway

Rate of GST applicable for Aircraft and parts, spacecraft and parts

GST payable for sale of Boats, floating structures and ships

GST for Medical, Surgical, optical, photographic and cinematographic products

GST payable for Watches, clocks, watch parts and clock parts

Rate of GST payable for sale of Musical instruments, parts and accessories 

Finalization of provisional assessment under Goods and Service Tax refunds

Refund of GST tax on excess payment due to mistake or inadvertentce

When does GST tax to be refunded?

GST payments, list of Banks authorised in Centre and States

GST payment errors between GSTN and RBI

GST payments, claim of non delivery of service

Double payment error in GST tax payments

Payment of GST tax through fraudulent use

Issue of charge back in CC/DC Payment in GST payments

Challan Format of GST Tax payment

GST Tax payment, error in Total amount, How to solve?

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GST Tax payment error in GSTIN

Payment procedures in Triangular exports
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Who receives the amount of auctioned / resold imported unclaimed/un-cleared goods?
Why demurrage/detention waiver period is required at destination for import
Why do carriers balance weight and volume while charging freight amount in Exports?
Why does Palletization require?
Why labeling and marking in Export business? 

The term FCL. What is FCL means
The term LCL. What does LCL mean?
Tips to exporters on Documentation
How does First Appraisement system of import customs clearance procedures work?
How does Letter of Credit work?

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

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