COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS)
| Code | Description | GST Rate |
|---|---|---|
| 0305 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS | Nil |
| 030520 | LIVERS, ROES AND MILT OF FISH, DRIED, SMOKED, SALTED OR IN BRINE | Nil |
| 030531 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.),CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO- PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP., โฆ | Nil |
| 030532 | FISH OF THE FAMILES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE,MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE | Nil |
| 030539 | OTHER | Nil |
| 030541 | PACIFIC SALMON (ONCORHYNCHUS NERKA, ONCORHYNCHUS GORBUSCHA, ONCORHYNCHUS KETA, ONCORHYNCHUS TSCHAWYTSCHA, ONCORHYNCHUS KISUTCH, ONCORHYNCHUS MASOU AND ONCORHYNCHUS RHODURUS),ATLANTIC SALMON (SALMO SALAR) โฆ | Nil |
| 030542 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | Nil |
| 030543 | TROUT (SALMO TRUTTA, ONCORHYNCHUS MYKISS, ONCORHYNCHUS CLARKI, ONCORHYNCHUS AGUABONITA, ONCORHYNCHUS GILAE, ONCORHYNCHUS APACHE AND ONCORHYNCHUS CHRYSOGASTER) | Nil |
| 030544 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENOPHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS โฆ | Nil |
| 030549 | OTHER | Nil |
| 030551 | COD (GADUS MORHUA, GADUS OGAC, GADUSMACROCEPHALUS) | Nil |
| 030552 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO-PHARYNGODON IDELLUS, HYPOPHTHALMICHTHYS SPP.,CIRRHINUS โฆ | Nil |
| 030553 | FISH OF THE FAMILIES BREGMACEROTIDAE, EUCLICHTHYIDAE, GADIDAE, MACROURIDAE, MELANONIDAE, MERLUCCIIDAE, MORIDAE AND MURAENOLEPIDIDAE, OTHER THAN COD (GADUS MORHUA, GADUS OGAC, โฆ | Nil |
| 030554 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII),ANCHOVIES (ENGRAULIS SPP.), SARDINES (SARDINAPILCHARDUS, SARDINOPS SPP.), SARDINELLA (SARDINELLASPP.), BRISLING OR SPRATS (SPRATTUS SPRATTUS), MACKEREL (SCOMBER โฆ | Nil |
| 030559 | OTHER: | Nil |
| 030561 | HERRINGS (CLUPEA HARENGUS, CLUPEA PALLASII) | Nil |
| 030562 | COD (GADUS MORHUA, GADUS OGAC, GADUS MACROCEPHALUS) | Nil |
| 030563 | ANCHOVIES (ENGRAULIS SPP.) | Nil |
| 030564 | TILAPIAS (OREOCHROMIS SPP.), CATFISH (PANGASIUS SPP., SILURUS KG. SPP., CLARIAS SPP., ICTALURUS SPP.), CARP (CYPRINUS SPP.,CARASSIUS SPP., CTENO- PHARYNGODON IDELLUS, โฆ | Nil |
| 030569 | OTHER: | Nil |