Tuesday, 23 May 2017

GST Rate Schedule Chapter - 3 (Fish, crustaceans, molluscs & other aquatic invertebrates)

Chapter
3 (Fish, crustaceans, molluscs & other aquatic invertebrates)
Nil
1. Fish seeds, prawn / shrimp seeds whether or                not
processed, cured    or    in frozen state
2.   All        goods,
other         than processed, cured    or    in frozen state
1.   0301
Live fish.
2.   0302
Fish,  fresh
or chilled
, excluding fish fillets and other fish meat of heading 0304
3.   0304
Fish fillets and other fish meat (whether or not minced), fresh or chilled.
4.   0306
Crustaceans, whether        in shell   or   not, live,   fresh   or chilled; crustaceans,  in shell,    cooked by steaming or by  boiling  in water, chilled.
5. 0307 Molluscs, whether in shell   or   not,
live,        fresh, chilled; aquatic invertebrates other         than crustaceans and   molluscs, live,       fresh, chilled.
6.   0308   Aquatic invertebrates other         than crustaceans and   molluscs, live,  fresh  or chilled.
5%
All goods (other than fish seeds, prawn / shrimp seed) processed, cured or in frozen state
1.   0303          Fish,
frozen, excluding fish fillets and other fish meat of heading 0304
2.   0304          Fish fillets and other fish meat (whether or not minced), frozen.
3.   0305          Fish,
dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
4. 0306 Crustaceans, whether in shell or not, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, frozen, dried, salted or in brine; flours, meals and pellets                   of
crustaceans, fit for human consumption.
5. 0307 Molluscs, whether in shell or not, frozen, dried, salted or in brine; aquatic invertebrates other                  than
crustaceans and molluscs, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra other than crustaceans, fit for human consumption
6. 0308 Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked 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.
12%
-


18%
-


28%
-



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