GST for Fish in India

Posted on 18 May 2023 Category : GST rates

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

Chapter

Nil

12%

18%

28%

No.

Fish

seeds,

All

goods (other than

(Fish,

prawn / shrimp

fish

seeds,

prawn /

crustaceans,

seeds

whether

shrimp seed) processed,

molluscs & other

not

cured or in frozen state

aquatic

processed,

invertebrates)

cured

0303

Fish,

frozen state

frozen,

excluding

All

goods,

fish fillets and other

other

than

fish meat of heading

processed,

0304

cured

0304

Fish

frozen state

fillets and other fish

meat (whether or not

0301

minced), frozen.

Live fish.

0302

0305

Fish,

Fish, fresh

dried,

salted

chilled,

brine;

smoked

fish,

excluding

fish

whether

not

fillets

and

cooked

before

other fish meat

during

the

smoking

heading

process;

flours,

0304

meals and pellets of

0304

fish,

fit for

human

Fish fillets

consumption

and other

fish

0306

Crustaceans,

meat

(whether

whether in

shell

or not minced),

not,

frozen,

dried,

fresh

salted

brine;

chilled.

crustaceans, in shell,

0306

cooked by steaming

Crustaceans,

boiling

whether

water, frozen, dried,

shell

not,

salted

brine;

live,

fresh

flours,

meals

and

chilled;

pellets

crustaceans, in

crustaceans,

fit

for

shell,

cooked

human consumption.

by steaming or

0307

Molluscs,

by boiling

whether in

shell

water, chilled.

not,

frozen,

dried,

0307 Molluscs,

salted

brine;

whether

aquatic invertebrates

shell

not,

other

than

live,

fresh,

crustaceans

and

chilled; aquatic

molluscs,

frozen,

invertebrates

dried,

salted

other

than

brine;

flours,

meals

crustaceans

and pellets of aquatic

and

molluscs,

invertebra other than

live,

fresh,

crustaceans,

fit

for

chilled.

human consumption

0308

Aquatic

6. 0308

Aquatic

invertebrates

other

than

than crustaceans and

crustaceans

molluscs,

frozen,

and

molluscs,

dried,

salted

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

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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