3037910 is the designated HSN classification for Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa, categorized under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at Nil/2.5%, SGST/UTGST at Nil/2.5% for local transactions, and IGST at Nil/5% 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 3037910
Goods classified as Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa under HSN 3037910 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 3037910?
Manufacturers, wholesalers, retailers, and exporters dealing in Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa are required to mention HSN 3037910 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
Commencing trade in Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa? Secure GST registration to handle taxes on HSN 3037910 classified goods. Businesses with international operations in Fish And Crustaceans, Mollusc need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Correct HSN Code 3037910 application for Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa ensures smooth input credit utilization and assessment processes. Track Nil/2.5%, Nil/2.5%, and Nil/5% rate changes for Chapter 3 – Fish And Crustaceans, Mollusc through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 3037910 should I mention on invoices?
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 3037910 for accurate classification of Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa.
Can I claim input tax credit on Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa purchases?
Yes, registered businesses can claim input tax credit on Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa purchases made under HSN 3037910. Ensure your supplier mentions correct HSN code and GST rates (Nil/2.5%, Nil/2.5%) on the invoice.
What is the difference between CGST and IGST for HSN 3037910?
CGST at Nil/2.5% plus SGST/UTGST at Nil/2.5% applies when Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa is sold within the same state. IGST at Nil/5% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa domestically?
No, Import Export Code is only required if you plan to import or export Fish, Frozen, Excluding Fish Fillets Andother Fish Meat Of Heading 0304 Other : Hilsa internationally. For domestic trade within Fish And Crustaceans, Mollusc, GST registration is sufficient.
