Chapter 3 of the GST framework covers Fish And Crustaceans, Mollusc, and HSN Code 3026400 specifically identifies Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus). 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 3026400
The tax structure for Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus) under HSN Code 3026400 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 3026400?
All businesses supplying Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus) are obligated to use HSN 3026400 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
Entering the Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus) market requires essential registrations. GST registration enables legal tax collection on HSN 3026400 goods. For cross-border trade in Fish And Crustaceans, Mollusc items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Using HSN Code 3026400 accurately for Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus) avoids compliance issues and facilitates credit claims. Monitor changes to Nil, Nil, and Nil rates for Chapter 3 – Fish And Crustaceans, Mollusc to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
What is the unit of measurement for HSN 3026400?
The standard unit of measurement for Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus) under HSN Code 3026400 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 3026400 mandatory for small businesses?
Yes, businesses dealing in Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus) must use HSN 3026400 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus)?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 3026400 for Fish And Crustaceans, Mollusc goods before invoicing.
Do I need AD Code registration for exporting Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus)?
Yes, AD Code registration is required for exporters dealing in Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes Mackerel (Scomber Scombrus, Scomber Australasicus, Scomber Japonicus) under Fish And Crustaceans, Mollusc. This registration links your bank account to process foreign currency payments from overseas buyers.
