Chapter 3 of the GST framework covers Fish And Crustaceans, Mollusc, and HSN Code 3035100 specifically identifies Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: --Herrings (Clupea Harengus, Clupea Pallasii) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: --Herrings (Clupea Harengus, Clupea Pallasii). 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 3035100
Goods classified as Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: --Herrings (Clupea Harengus, Clupea Pallasii) under HSN 3035100 are taxed based on transaction type. Local sales attract CGST at Nil/2.5% plus SGST/UTGST at Nil/2.5%. For supplies crossing state boundaries, IGST at Nil/5% applies. Documentation must reflect kg. as the measurement standard for Chapter 3 – Fish And Crustaceans, Mollusc products.
Who Should Use HSN Code 3035100?
Manufacturers, wholesalers, retailers, and exporters dealing in Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: --Herrings (Clupea Harengus, Clupea Pallasii) are required to mention HSN 3035100 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
Looking to deal in Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: --Herrings (Clupea Harengus, Clupea Pallasii)? GST registration is your first compliance requirement for HSN 3035100 goods. International traders in Fish And Crustaceans, Mollusc products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate HSN Code 3035100 usage for Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: --Herrings (Clupea Harengus, Clupea Pallasii) simplifies reconciliation and protects against penalties. Keep current with Nil/2.5%, Nil/2.5%, and Nil/5% updates for Chapter 3 – Fish And Crustaceans, Mollusc to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 3035100 falls under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff schedule. This chapter covers various goods including Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: --Herrings (Clupea Harengus, Clupea Pallasii).
Yes, IGST at Nil/5% is applicable when Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: --Herrings (Clupea Harengus, Clupea Pallasii) is supplied interstate or imported. For local sales within a state, CGST at Nil/2.5% and SGST/UTGST at Nil/2.5% apply instead.
Yes, e-commerce sellers dealing in Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 -Herrings (Clupea Harengus, Clupea Pallasii) And Cod (Gadus Morhua, Gadus Ogac, Gadus Macrocephalus) Excluding Livers And Roes: --Herrings (Clupea Harengus, Clupea Pallasii) must use HSN 3035100 on their invoices. This applies to all online platforms operating under Fish And Crustaceans, Mollusc classification.
To import goods under Fish And Crustaceans, Mollusc, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
