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)

How many digits of HSN Code 3025900 should I mention on invoices?

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.

Can I claim input tax credit on Other purchases?

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.

What is the difference between CGST and IGST for HSN 3025900?

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.

Is Import Export Code necessary for trading Other domestically?

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.

More HSN codes from Chapter 3

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