Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1603 specifically identifies extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 1603 on all Tax Invoices for extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 1603

"Classifying extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Meat Preparations category. AasanKhata automatically monitors these shifts for you."