The GST rate on fish is 0%, under HSN code 0301 (live fish). Here is the full breakdown, a worked example, and related rates in Food & Beverages.
GST rate breakdown for fish
GST rate: 0%
Intra-state: 0% CGST + 0% SGST
Inter-state: 0% IGST
HSN code on the invoice: 0301
Also covers: live fish, aquaculture
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
FAQs about GST on fish
What is the GST rate on fish?
The GST rate on fish is 0%. Intra-state it is 0% CGST + 0% SGST; inter-state it is 0% IGST. Fish falls under HSN code 0301.
What is the HSN code for fish?
Fish falls under HSN code 0301, which covers live fish. Show this code on every GST tax invoice line for fish.