3023900 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--Other, 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--Other 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 3023900
The tax structure for Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Other under HSN Code 3023900 follows a dual taxation model. CGST is levied at Nil and SGST/UTGST at Nil for intrastate sales. Interstate transactions attract IGST at Nil. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 3 – Fish And Crustaceans, Mollusc.
Who Should Use HSN Code 3023900?
Traders, manufacturers, and importers of Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Other are required to mention HSN Code 3023900 on all GST documents. This Fish And Crustaceans, Mollusc classification under Chapter 3 is mandatory for compliance across all business formats including online sellers.
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--Other? Complete GST registration to legally collect taxes on goods under HSN 3023900. 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 3023900 for Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Other 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 3023900 falls under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff schedule. This chapter covers various goods including Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Other.
Yes, IGST at Nil is applicable when Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Other is supplied interstate or imported. For local sales within a state, CGST at Nil and SGST/UTGST at Nil apply instead.
Yes, e-commerce sellers dealing in Fish,Freshorchilled,Excluding Fishfilletsandother Fishmeatof Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers, Rose And Milt--Other must use HSN 3023900 on their invoices. This applies to all online platforms operating under Fish And Crustaceans, Mollusc classification.
To import goods under Fish And Crustaceans, Mollusc, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
