Under the GST regime, HSN Code 3036300 classifies Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) within Chapter 3 – Fish And Crustaceans, Mollusc. This code is essential for businesses to correctly calculate and remit taxes on Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus). The applicable rates are CGST at Nil/2.5%, SGST/UTGST at Nil/2.5% for within-state sales, and IGST at Nil/5% for interstate supplies. Goods are quantified using 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 3036300
Goods classified as Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) under HSN 3036300 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 3036300?
Traders, manufacturers, and importers of Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) are required to mention HSN Code 3036300 on all GST documents. This Fish And Crustaceans, Mollusc classification under Chapter 3 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Entering the Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) market requires essential registrations. GST registration enables legal tax collection on HSN 3036300 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
Proper use of HSN Code 3036300 for Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) streamlines audit processes and supports valid credit claims. Stay updated on Nil/2.5%, Nil/2.5%, and Nil/5% rates for Chapter 3 – Fish And Crustaceans, Mollusc through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
Which chapter does HSN Code 3036300 belong to?
HSN Code 3036300 falls under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff schedule. This chapter covers various goods including Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus).
Is IGST applicable on Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus)?
Yes, IGST at Nil/5% is applicable when Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) 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.
Can e-commerce sellers use HSN Code 3036300?
Yes, e-commerce sellers dealing in Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) must use HSN 3036300 on their invoices. This applies to all online platforms operating under Fish And Crustaceans, Mollusc classification.
How do I start an import business for Fish And Crustaceans, Mollusc goods?
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.
