HSN Code 0301: Live fish
HSN code 0301 classifies live fish under India's GST system. GST rate: 0%.
GST Rate Breakdown
- GST Rate: 0%
- CGST + SGST (intra-state): 0% + 0%
- IGST (inter-state): 0%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
Live fish is GST-exempt (0%)
Live fish is GST-exempt (0%). Businesses cannot claim Input Tax Credit on inputs used for exempt supplies.
Sample Calculation for Live fish
- Taxable value: ₹10,000
- GST (0%): ₹0
- Intra-state: ₹0 CGST + ₹0 SGST
- Inter-state: ₹0 IGST
- Total: ₹10,000
When to Use HSN Code 0301
Use HSN code 0301 on every tax invoice for live fish. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 0301
What is HSN code 0301?
HSN code 0301 classifies live fish under India's GST system. The applicable GST rate is 0%.
What is the GST rate for Live fish?
Live fish attracts 0% GST. For intra-state sales: 0% CGST + 0% SGST. For inter-state: 0% IGST.
Is Live fish exempt from GST?
Yes. Live fish is exempt (0% GST). No GST is charged, but ITC on inputs cannot be claimed.