3021400 is the designated HSN classification for Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304-Salmonidae, Excluding Livers And Roes : --Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho), categorized under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304-Salmonidae, Excluding Livers And Roes : --Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at Nil, SGST/UTGST at Nil for local transactions, and IGST at Nil for interstate supplies. Quantities are measured in kg. for billing purposes.
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... | 3019500 | Live Fish-Other Live Fish--Southern Bluefin Tunas ... | 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 |
GST Rates for HSN 3021400
Goods classified as Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304-Salmonidae, Excluding Livers And Roes : --Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) under HSN 3021400 are taxed based on transaction type. Local sales attract CGST at Nil plus SGST/UTGST at Nil. For supplies crossing state boundaries, IGST at Nil applies. Documentation must reflect kg. as the measurement standard for Chapter 3 – Fish And Crustaceans, Mollusc products.
Who Should Use HSN Code 3021400?
Any business engaged in supplying Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304-Salmonidae, Excluding Livers And Roes : --Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) must apply HSN 3021400 on invoices. The Fish And Crustaceans, Mollusc category under Chapter 3 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Looking to deal in Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304-Salmonidae, Excluding Livers And Roes : --Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho)? GST registration is your first compliance requirement for HSN 3021400 goods. International traders in Fish And Crustaceans, Mollusc products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate HSN Code 3021400 usage for Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304-Salmonidae, Excluding Livers And Roes : --Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) simplifies reconciliation and protects against penalties. Keep current with Nil, Nil, and Nil updates for Chapter 3 – Fish And Crustaceans, Mollusc to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
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 3021400 for accurate classification of Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304-Salmonidae, Excluding Livers And Roes : --Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho).
Yes, registered businesses can claim input tax credit on Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304-Salmonidae, Excluding Livers And Roes : --Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) purchases made under HSN 3021400. Ensure your supplier mentions correct HSN code and GST rates (Nil, Nil) on the invoice.
CGST at Nil plus SGST/UTGST at Nil applies when Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304-Salmonidae, Excluding Livers And Roes : --Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) is sold within the same state. IGST at Nil is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304-Salmonidae, Excluding Livers And Roes : --Atlantic Salmon (Salmo Salar) And Danube Salmon (Hucho Hucho) internationally. For domestic trade within Fish And Crustaceans, Mollusc, GST registration is sufficient.
