GoodsHSN 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%] — GST rate 0%
0%GST
Condition: other than goods falling under Chapter 3 and attracting 2
| CGST (intra-state) | 0% |
| SGST / UTGST (intra-state) | 0% |
| IGST (inter-state) | 0% |
| HSN code | 03 |
| Category | Goods |
| Source notification | 10/2025 |
As per Notification 10/2025, 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%] classified under HSN 03 attracts 0% GST effective 22 September 2025. On an intra-state supply this is charged as 0% CGST plus 0% SGST; on an inter-state supply the full 0% is charged as IGST. This rate applies subject to the condition: other than goods falling under Chapter 3 and attracting 2.