Chapter 3 of the GST framework covers Fish And Crustaceans, Mollusc, and HSN Code 3025900 specifically identifies Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Other. 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 3025900
For Other classified under HSN Code 3025900, 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 3025900?
Any business engaged in supplying Other must apply HSN 3025900 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
Starting a business involving Other? GST registration is mandatory for collecting and remitting taxes on HSN 3025900 goods. Companies planning international trade within Fish And Crustaceans, Mollusc must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Accurate application of HSN Code 3025900 for 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)
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 3025900 for accurate classification of Other.
Yes, registered businesses can claim input tax credit on Other purchases made under HSN 3025900. 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 Other 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 Other internationally. For domestic trade within Fish And Crustaceans, Mollusc, GST registration is sufficient.