HSN code 0301 is the Customs Tariff heading for live fish, in Chapter 3 (Fish and crustaceans, molluscs and other aquatic invertebrates). Goods of this heading covered by the entry below are nil-rated: no GST is charged. Rates are from 10/2025-Central Tax (Rate), as amended, as of 2026-10-21.
GST rate entries for HSN 0301
These are the entries of the current GST rate notifications whose column (2) names heading 0301 or one of its sub-headings or tariff items. The description is the notification's own wording; the goods must match it for the rate to apply.
| HSN scope | Description of goods (notification wording) | GST | Entry |
|---|---|---|---|
| 0301 | Live fish | Nil (0%) | 10/2025-CT(R), S. No. 11 |
Goods of heading 0301 that do not match any description above fall under the residual entry, Schedule II S. No. 639 ("Goods which are not specified in Schedule I, III, IV, V, VI or VII"), at 18%, unless an "Any Chapter" entry or the nil-rated list of Notification 10/2025-Central Tax (Rate) covers them by description.
Chapter 3 entries that can also apply
These entries name the whole of Chapter 3 in column (2), so they reach every heading of the chapter, including 0301, but only for goods that match their description.
| HSN scope | Description of goods | GST | Entry |
|---|---|---|---|
| 03 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%] | Nil (0%) | 10/2025-CT(R), S. No. 10 |
CGST, SGST and IGST split for HSN 0301
The rate notifications fix the central tax (CGST). State tax (SGST, or UTGST in a Union territory without a legislature) is levied at the same rate under the matching state notifications, and IGST on an inter-State supply equals the two together.
| Total GST | CGST | SGST / UTGST | IGST |
|---|---|---|---|
| Nil (0%) | 0% | 0% | 0% |
Worked example: a ₹1,000 sale under HSN 0301
- At nil rate: taxable value ₹1,000.00, no CGST, SGST or IGST, invoice total ₹1,000.00.
For any other amount, the GST calculator gives the same split, and works backwards from a tax-inclusive price.
Billing nil-rated goods of HSN 0301
Entries in Notification 10/2025-Central Tax (Rate) exempt the goods from the whole of the central tax, and the matching state and integrated tax notifications do the same. A registered supplier of only such goods issues a bill of supply instead of a tax invoice. Input tax credit on inputs and services used for these supplies is not available, so a business that sells both taxable and nil-rated goods has to split its credit between them.
How to write HSN 0301 on an invoice
Notification 78/2020-Central Tax sets the number of HSN digits on a tax invoice by the aggregate turnover of the previous financial year. Up to ₹5 crore, print at least 4 digits (0301) on invoices to registered buyers; HSN may be left off invoices to unregistered buyers. Above ₹5 crore, print 6 digits on every tax invoice. Many sellers print the full 8-digit tariff item anyway, because it matches the shipping bill for exports and shows which entry you used.
Charge CGST and SGST when the buyer is in your state and IGST when the place of supply is another state. The invoice also needs your GSTIN, the buyer's GSTIN for B2B sales, the invoice number and date, the quantity, the taxable value and the tax at each rate. The HSN-wise summary in GSTR-1 is built from the same codes, so set the code once per item in your billing software. Make a one-off bill with the free GST invoice generator, or bill every day in FundRaksha Book, which stores the HSN and rate on each item and splits the tax for you.
Other headings in Chapter 3
Chapter 3 of the Customs Tariff is Fish and crustaceans, molluscs and other aquatic invertebrates. This list has 9 of its headings, each with its own page. See all Chapter 3 headings.
- HSN 0302: Fish, fresh or chilled (nil)
- HSN 0303: Fish, frozen (nil or 5%)
- HSN 0304: Fish fillets and other fish meat (nil or 5%)
- HSN 0305: Fish, dried, salted or in brine (nil or 5%)
- HSN 0306: Crustaceans, whether in shell (nil or 5%)
- HSN 0307: Molluscs, whether in shell or not (nil or 5%)
- HSN 0308: Aquatic invertebrates (nil or 5%)
- HSN 0309: Flours, meals and pellets of fish (nil or 5%)