Chapter 3 of the GST framework covers Fish And Crustaceans, Mollusc, and HSN Code 3034600 specifically identifies Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers,Rose And Milt--Southern Bluefin Tunas (Thunnus Maccoyii) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers,Rose And Milt--Southern Bluefin Tunas (Thunnus Maccoyii). Tax rates applicable include CGST at Nil/2.5%, SGST/UTGST at Nil/2.5%, and IGST at Nil/5% 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 3034600
The tax structure for Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers,Rose And Milt--Southern Bluefin Tunas (Thunnus Maccoyii) under HSN Code 3034600 follows a dual taxation model. CGST is levied at Nil/2.5% and SGST/UTGST at Nil/2.5% for intrastate sales. Interstate transactions attract IGST at Nil/5%. 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 3034600?
Manufacturers, wholesalers, retailers, and exporters dealing in Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers,Rose And Milt--Southern Bluefin Tunas (Thunnus Maccoyii) are required to mention HSN 3034600 on all tax documents. This classification under Fish And Crustaceans, Mollusc applies to businesses of all sizes operating within Chapter 3. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Starting a business involving Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers,Rose And Milt--Southern Bluefin Tunas (Thunnus Maccoyii)? GST registration is mandatory for collecting and remitting taxes on HSN 3034600 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
Using HSN Code 3034600 accurately for Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers,Rose And Milt--Southern Bluefin Tunas (Thunnus Maccoyii) avoids compliance issues and facilitates credit claims. Monitor changes to Nil/2.5%, Nil/2.5%, and Nil/5% rates for Chapter 3 – Fish And Crustaceans, Mollusc to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers,Rose And Milt--Southern Bluefin Tunas (Thunnus Maccoyii) under HSN Code 3034600 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers,Rose And Milt--Southern Bluefin Tunas (Thunnus Maccoyii) must use HSN 3034600 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 3034600 for Fish And Crustaceans, Mollusc goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0304-Tunas (Of The Genus Thunnus), Skipjack Tuna (Stripebellied Bonito) (Katsuwonuspelamis), Excluding? Livers,Rose And Milt--Southern Bluefin Tunas (Thunnus Maccoyii) under Fish And Crustaceans, Mollusc. This registration links your bank account to process foreign currency payments from overseas buyers.
