3027000 is the designated HSN classification for Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304Livers And Roes, categorized under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304Livers And Roes 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 3027000
Goods classified as Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304Livers And Roes under HSN 3027000 are taxed based on transaction type. Local sales attract CGST at Nil plus SGST/UTGST at Nil. For supplies crossing state boundaries, IGST at Nil applies. Documentation must reflect kg. as the measurement standard for Chapter 3 – Fish And Crustaceans, Mollusc products.
Who Should Use HSN Code 3027000?
Every entity transacting in Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304Livers And Roes must quote HSN Code 3027000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Fish And Crustaceans, Mollusc. Chapter 3 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Planning to trade in Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304Livers And Roes? Complete GST registration to legally collect taxes on goods under HSN 3027000. 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
Using HSN Code 3027000 accurately for Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304Livers And Roes 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 3027000?
The standard unit of measurement for Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304Livers And Roes under HSN Code 3027000 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 3027000 mandatory for small businesses?
Yes, businesses dealing in Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304Livers And Roes must use HSN 3027000 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 0304Livers And Roes?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 3027000 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 0304Livers And Roes?
Yes, AD Code registration is required for exporters dealing in Fish, Fresh Or Chilled, Excluding Fishfillets And Other Fish Meat Of Heading 0304Livers And Roes under Fish And Crustaceans, Mollusc. This registration links your bank account to process foreign currency payments from overseas buyers.
