3023100 is the designated HSN classification for Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Albacore Or Long Finned Tunas (Thunnus Alalunga), categorized under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Albacore Or Long Finned Tunas (Thunnus Alalunga) 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 3023100
Tax liability for Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Albacore Or Long Finned Tunas (Thunnus Alalunga) under HSN 3023100 varies by transaction geography. CGST at Nil combined with SGST/UTGST at Nil applies to local sales. Interstate movement attracts IGST at Nil. All billing for Chapter 3 – Fish And Crustaceans, Mollusc products must use kg..
Who Should Use HSN Code 3023100?
Manufacturers, wholesalers, retailers, and exporters dealing in Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Albacore Or Long Finned Tunas (Thunnus Alalunga) are required to mention HSN 3023100 on all tax documents. This classification under Fish And Crustaceans, Mollusc applies to businesses of all sizes operating within Chapter 3. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Looking to deal in Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Albacore Or Long Finned Tunas (Thunnus Alalunga)? GST registration is your first compliance requirement for HSN 3023100 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 application of HSN Code 3023100 for Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Albacore Or Long Finned Tunas (Thunnus Alalunga) enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 3 – Fish And Crustaceans, Mollusc should monitor rate updates (Nil, Nil, Nil) through official notifications to maintain seamless 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 3023100 for accurate classification of Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Albacore Or Long Finned Tunas (Thunnus Alalunga).
Yes, registered businesses can claim input tax credit on Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Albacore Or Long Finned Tunas (Thunnus Alalunga) purchases made under HSN 3023100. 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,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Albacore Or Long Finned Tunas (Thunnus Alalunga) 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,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Albacore Or Long Finned Tunas (Thunnus Alalunga) internationally. For domestic trade within Fish And Crustaceans, Mollusc, GST registration is sufficient.
