COLD-WATER SHRIMPS AND PRAWNS (PANDALUS SPP., CRANGON CRANGON):
| Code | Description | GST Rate |
|---|---|---|
| 0306 | CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL … | Nil |
| 030611 | ROCK LOBSTER AND OTHER SEA CRAW FISH (PALINURUS SPP., PANULIRUS SPP., JASUS SPP.) | Nil |
| 030612 | LOBSTERS (HOMARUS SPP.) : | Nil |
| 030614 | CRABS | Nil |
| 030615 | NORWAY LOBSTERS (NEPHROPS NORVEGICUS) | Nil |
| 030617 | OTHER SHRIMPS AND PRAWNS: | Nil |
| 030619 | OTHER | Nil |
| 030631 | ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.) | Nil |
| 030632 | LOBSTERS (HOMARUS SPP.) | Nil |
| 030633 | CRABS | Nil |
| 030634 | NORWAY LOBSTERS (NEPHROPS NORVEGICUS) | Nil |
| 030635 | COLD WATER SHRIMPS AND PRAWNS (PANDALUS SPP. CRANGON CRANGON) | Nil |
| 030636 | OTHER SHRIMPS AND PRAWNS | Nil |
| 030639 | OTHER | Nil |
| 030691 | ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.) | Nil |
| 030692 | LOBSTERS (HOMARUS SPP.) | Nil |
| 030693 | CRABS | Nil |
| 030694 | NORWAY LOBSTERS (NEPHROPS NORVEGICUS) | Nil |
| 030695 | SHRIMPS AND PRAWNS | Nil |
| 030699 | OTHER | Nil |