Chapter 3 of the GST framework covers Fish And Crustaceans, Mollusc, and HSN Code 3023300 specifically identifies Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Skipjack Tuna (Stripe-Bellied Bonito) (Katsuwonuspelamis) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Skipjack Tuna (Stripe-Bellied Bonito) (Katsuwonuspelamis). Tax rates applicable include CGST at Nil, SGST/UTGST at Nil, and IGST at Nil for interstate movements. The standard unit of measurement is 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... | 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 3023300
For Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Skipjack Tuna (Stripe-Bellied Bonito) (Katsuwonuspelamis) classified under HSN Code 3023300, 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 3023300?
All businesses supplying Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Skipjack Tuna (Stripe-Bellied Bonito) (Katsuwonuspelamis) are obligated to use HSN 3023300 on tax invoices. From producers to retailers within Fish And Crustaceans, Mollusc, Chapter 3 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Skipjack Tuna (Stripe-Bellied Bonito) (Katsuwonuspelamis)? Complete GST registration to legally collect taxes on goods under HSN 3023300. Businesses importing or exporting Fish And Crustaceans, Mollusc products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Accurate application of HSN Code 3023300 for Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Skipjack Tuna (Stripe-Bellied Bonito) (Katsuwonuspelamis) 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)
HSN Code 3023300 is used to classify Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Skipjack Tuna (Stripe-Bellied Bonito) (Katsuwonuspelamis) under Chapter 3 – Fish And Crustaceans, Mollusc for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
For Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Skipjack Tuna (Stripe-Bellied Bonito) (Katsuwonuspelamis), CGST applies at Nil and SGST/UTGST at Nil for intrastate supplies. Interstate transactions are taxed under IGST at Nil.
Yes, GST registration is mandatory for businesses dealing in Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Skipjack Tuna (Stripe-Bellied Bonito) (Katsuwonuspelamis) under HSN 3023300. This enables you to legally collect taxes and claim input credits on purchases.
For importing goods under Fish And Crustaceans, Mollusc, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
