Under the GST regime, HSN Code 3037300 classifies Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Coalfish (Pollachius Virens) within Chapter 3 – Fish And Crustaceans, Mollusc. This code is essential for businesses to correctly calculate and remit taxes on Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Coalfish (Pollachius Virens). 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 3037300
For Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Coalfish (Pollachius Virens) classified under HSN Code 3037300, tax computation follows GST principles. CGST at Nil/2.5% plus SGST/UTGST at Nil/2.5% covers intrastate sales. IGST at Nil/5% applies to interstate transactions. kg. is the prescribed measurement for Fish And Crustaceans, Mollusc under Chapter 3.
Who Should Use HSN Code 3037300?
Traders, manufacturers, and importers of Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Coalfish (Pollachius Virens) are required to mention HSN Code 3037300 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
Starting a business involving Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Coalfish (Pollachius Virens)? GST registration is mandatory for collecting and remitting taxes on HSN 3037300 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
Proper use of HSN Code 3037300 for Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Coalfish (Pollachius Virens) 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)
HSN Code 3037300 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 Other Fish, Excluding Livers And Roes : Coalfish (Pollachius Virens).
Yes, IGST at Nil/5% is applicable when Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other Fish, Excluding Livers And Roes : Coalfish (Pollachius Virens) 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 Other Fish, Excluding Livers And Roes : Coalfish (Pollachius Virens) must use HSN 3037300 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.