DARA
| Code | Description | GST Rate |
|---|---|---|
| 0302 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0303 | Nil |
| 030211 | TROUT (SALMO TRUTTA, ONCORHYNCUS MYKISS, ONCOR-HYNCUS CLARKII, ONCORHYNCUS AGUABONITA, ONCOR-HYNCUS GILAE, ONCORHYNCUS APACHE AND ONCOR-HYNCUS CHRYSOGASTER) | Nil |
| 030213 | PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHY-NCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHY-NCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH, ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS) | Nil |
| 030214 | ATLANTIC SALMON (SALMO SALAR) AND DANUBE SALMON(HUCHO HUCHO) | Nil |
| 030219 | OTHER | Nil |
| 030221 | HALIBUT (RHEINHARDTIUS HIPPOGLOSSIDAE, HIPPOG-LOSSUS HIPPOGLOSSUS, HIPPOGLOSSUS STENOLEPIS) | Nil |
| 030222 | PLAICE (PLEURONECTES PLATESSA) | Nil |
| 030223 | SOLE (SOLEA SPP.) | Nil |
| 030224 | TURBOTS (PSETTA MAXIMA) | Nil |
| 030229 | OTHER | Nil |
| 030231 | ALBACORE OR LONG FINNED TUNAS (THUNNUS ALALUNGA) | Nil |
| 030232 | YELLOWFIN TUNAS (THUNNUS ALBACARES) | Nil |
| 030233 | SKIPJACK TUNA (STRIPE-BELLIED BONITO) (KATSUWONUSPELAMIS) | Nil |
| 030234 | BIGEYE TUNAS (THUNNUS OBESUS | Nil |
| 030235 | ATLANTIC AND PACIFIC BLUEFIN TUNAS (THUNNUS THYNNUS,THUNNUS ORIENTALIS) | Nil |
| 030236 | SOUTHERN BLUEFIN TUNAS (THUNNUS MACCOYII) | Nil |
| 030239 | OTHER | Nil |
| 030241 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | Nil |
| 030242 | ANCHOVIES (ENGRAULIS SPP.) | Nil |
| 030243 | SARDINES (SARDINA PILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLA SPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS) | Nil |