Within Chapter 3 – Fish And Crustaceans, Mollusc, HSN Code 3019500 serves as the official classification for Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii). This code determines tax rates and compliance obligations for all entities trading in Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii). CGST applies at Nil, SGST/UTGST at Nil for local transactions, and IGST at Nil for interstate supplies. Measurement is standardized in kg..
HSN Codes under Chapter 3 – Fish And Crustaceans, Mollusc
Below are related HSN codes from Chapter 3 – Fish And Crustaceans, Mollusc for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Fish And Crustaceans, Mollusc... | 3011100 | Live Fish -Ornamental Fish--Freshwater | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3011900 | Live Fish -Ornamental Fish--Other | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3019100 | Live Fishother Live Fish Trout (Salmo Trutta, Onco... | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3019200 | Live Fishother Live Fish Eels (Anguilla Spp.) | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3019300 | Carp (Cyprinus Spp., Carassius Spp., Ctenopharyngo... | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3019400 | Live Fish-Other Live Fish-- Bluefin Tunas (Thunnus... | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3019900 | Live Fishother Live Fish Other | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3021100 | Fish, Fresh Or Chilled, Excluding Fishfillets And ... | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3021300 | Fish, Fresh Or Chilled, Excluding Fishfillets And ... | Nil | Nil | Nil |
| Fish And Crustaceans, Mollusc... | 3021400 | Fish, Fresh Or Chilled, Excluding Fishfillets And ... | Nil | Nil | Nil |
GST Rates for HSN 3019500
For Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii) classified under HSN Code 3019500, tax computation follows GST principles. CGST at Nil plus SGST/UTGST at Nil covers intrastate sales. IGST at Nil applies to interstate transactions. kg. is the prescribed measurement for Fish And Crustaceans, Mollusc under Chapter 3.
Who Should Use HSN Code 3019500?
Every entity transacting in Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii) must quote HSN Code 3019500 on invoices. This includes traders, distributors, and e-commerce sellers operating under Fish And Crustaceans, Mollusc. Chapter 3 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Commencing trade in Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii)? Secure GST registration to handle taxes on HSN 3019500 classified goods. Businesses with international operations in Fish And Crustaceans, Mollusc need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Correct HSN Code 3019500 application for Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii) ensures smooth input credit utilization and assessment processes. Track Nil, Nil, and Nil rate changes for Chapter 3 – Fish And Crustaceans, Mollusc through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 3019500 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 3019500 for accurate classification of Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii).
Can I claim input tax credit on Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii) purchases?
Yes, registered businesses can claim input tax credit on Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii) purchases made under HSN 3019500. Ensure your supplier mentions correct HSN code and GST rates (Nil, Nil) on the invoice.
What is the difference between CGST and IGST for HSN 3019500?
CGST at Nil plus SGST/UTGST at Nil applies when Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii) is sold within the same state. IGST at Nil is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii) domestically?
No, Import Export Code is only required if you plan to import or export Live Fish-Other Live Fish--Southern Bluefin Tunas (Thunnus Maccoyii) internationally. For domestic trade within Fish And Crustaceans, Mollusc, GST registration is sufficient.
