HSN code for fish and crustaceans, mollusks

HSN Code for fish and crustaceans, mollusks

HSN Code and GST Tax rate for fish and crustaceans, mollusks and other aquatic invertebrates under section-1 chapter-3

If the trader’s trades for fish and crustaceans, mollusks and other aquatic invertebrates then they will have to use the HSN CODE for fish and crustaceans, mollusks and other aquatic invertebrates in the invoice or in the GST Returns for identifications of the fish and crustaceans, mollusks and other aquatic invertebrates.

List of HSN Code chapter wise

According to the chapter-3 of section-1 covers all fish and crustaceans, mollusks and other aquatic invertebrates except:

Mammals of heading 0106;
And meat of mammals of heading 0106 ( heading 0208 or 0210);
Fish (including livers, roes, and milt thereof) or crustaceans, mollusks or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, mollusks or other aquatic invertebrates, unfit for human consumption (heading 2301); or
Caviar or caviar substitutes prepared from fish eggs (heading 1604).

In this chapter, the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

Contents of this post

HSN Code for fish and crustaceans, mollusks and other aquatic invertebrates

GOODS DESCRIPTION	HSN CODE Chapter/Heading/ Sub-heading/ Tariff item
Live Fish	0301
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304	0302
Fish, frozen, excluding fish fillets and other fish meat of heading 0304	0303
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen	0304
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	0305
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals, and pellets of crustaceans, fit for human consumption	0306
Molluscs, whether in the shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in a shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption	0307
Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, 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	0308

GST Rate for fish and crustaceans, mollusks and other aquatic invertebrates

GOODS DESCRIPTION	HSN CODE Chapter/Heading/ Sub-heading/ Tariff item	GST TAX RATE
Live Fish	0301	NIL
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304	0302	NIL
Fish, frozen, excluding fish fillets and other fish meat of heading 0304	0303	5%
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen	0304	NIL AND 5%
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	0305	5%
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals, and pellets of crustaceans, fit for human consumption	0306	NIL AND 5%
Molluscs, whether in the shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in a shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption	0307	NIL AND 5%
Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, 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	0308	NIL AND 5%
All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]	0303 0304 0305 0306 0307 0308	(After amendment notification) 5%
All goods, fresh or chilled	0304 0306 0307 0308	NIL
All goods [other than fresh or chilled] and other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]	0303 0304 0305 0306 0307 0308	NIL

Disclaimer

Gstportalindia will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.

Mayur Kumar

An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.

gstportalindia.in

December 9, 2023 12:58 pm