GST Rate for Fish, Fish Products and Seafood

1 for fish, fish products and seafood was notified in the GST Council meeting held on 18th May 2017. In India, GST is levied at 0%, 5%, 12%, 18% and 28%. The GST rates are also mapped to HSN code, an international system used for classifying goods. In this article, we look at the GST rate for seafood, fish and GST impact on the fishing industry.

Fish and Seafood in Live or Unprocessed Form

The GST Council has decided to exempt all fish, crustaceans, molluscs & other aquatic invertebrates in live, fresh or unprocessed form from GST in India. Hence, GST is not applicable to the following types of fish and seafood products:

Fish seeds, prawn/shrimp seeds whether or not processed, cured or in a frozen state
All goods, other than processed, cured or in a frozen state
Live fish
Fish, fresh or chilled, excluding fish fillets and other fish meat
Fish fillets and other fish meat (whether or not minced), fresh or chilled
Crustaceans, whether in a shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water, chilled
Molluscs, whether in a shell or not, live, fresh, chilled; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled.
Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled

Fish and Seafood in Processed, Cured or in Frozen State

Fish, crustaceans, molluscs & other aquatic invertebrates in processed, cured or frozen state are taxable at 5% rate under GST:

Fish, frozen, excluding fish fillets and other fish meat
Fish fillets and other fish meat (whether or not minced), frozen
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
Crustaceans, whether in a 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
Molluscs, whether in a 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 invertebrates other than crustaceans, fit for human consumption
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.

Fish and Seafood in Prepared or Preserved State

All preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates are classified under chapter 16 of the HSN code. Accordingly, the following types of fish and seafood products attract 12% GST.

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.
Crustaceans, molluscs and other aquatic invertebrates prepared or preserved.

GST Rate for Fishing Vessels

The GST rate for fishing vessels; factory ships and other vessels for processing or preserving fishery products has been fixed at 5%. All types of fishing vessels, factory ships and processing or fishery products fall under chapter 89 of the HSN code. Chapter 89 of the HSN code pertains to ships, boats and floating structures.

GST Registration and GST Filing has started in India. Visit the IndiaFilings GST Portal for more information.

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Frequently Asked Questions

Common questions about GST Rates for Fish and Seafood Products in India.

Fish, crustaceans, molluscs, and other aquatic invertebrates in live, fresh or unprocessed form are exempt from GST in India. This means that no GST is levied on these products when they are in their natural, unprocessed state.

Fish, crustaceans, molluscs, and other aquatic invertebrates that are processed, cured or frozen attract a GST rate of 5%. This includes frozen fish fillets, dried or salted fish, smoked fish, and flours or meals made from fish or crustaceans, among others.

Preparations of meat, fish, crustaceans, molluscs or other aquatic invertebrates, such as extracts and juices, prepared or preserved fish, caviar, and other preserved seafood items, are classified under chapter 16 of the HSN code and attract a GST rate of 12%.

Yes, the GST rate for fishing vessels, factory ships, and other vessels used for processing or preserving fishery products has been fixed at 5%. These vessels fall under chapter 89 of the HSN code, which pertains to ships, boats, and floating structures.

Fish seeds and prawn/shrimp seeds, whether processed, cured, or frozen, are exempt from GST in India, similar to live, fresh or unprocessed fish and seafood.

The HSN (Harmonized System of Nomenclature) code is an international system used for classifying goods. The GST rates for fish and seafood products in India are mapped to specific HSN codes, which helps in determining the applicable tax rate based on the nature and processing state of the product.

The exemption from GST for live, fresh or unprocessed fish and seafood is expected to benefit the fishing industry in India by reducing the tax burden and costs associated with these products. However, processed, cured, frozen, and prepared fish and seafood products attract GST, which may impact the pricing and competitiveness of these products.

The article does not mention any specific exemptions or special provisions for small-scale fishermen or aquaculture farmers under GST. However, the exemption for live, fresh or unprocessed fish and seafood is likely to benefit these sectors.

The article does not provide a direct comparison between the GST rates for fish and seafood products and the previous tax regime. However, the introduction of GST aimed to simplify and streamline the tax structure, which may have impacted the overall tax burden on these products.

The article does not specifically address the impact of GST on the export or import of fish and seafood products. However, the GST rates and applicable exemptions or taxes would apply to these products based on their nature and processing state, which could potentially affect their competitiveness in international markets.