Chapter 3 of the GST framework covers Fish And Crustaceans, Mollusc, and HSN Code 3042100 specifically identifies Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius). 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 3042100
Goods classified as Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius) under HSN 3042100 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 3042100?
Manufacturers, wholesalers, retailers, and exporters dealing in Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius) are required to mention HSN 3042100 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 Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius)? Secure GST registration to handle taxes on HSN 3042100 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
Accurate application of HSN Code 3042100 for Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius) enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 3 – Fish And Crustaceans, Mollusc should monitor rate updates (Nil/2.5%, Nil/2.5%, Nil/5%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
What is HSN Code 3042100 used for?
HSN Code 3042100 is used to classify Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius) under Chapter 3 – Fish And Crustaceans, Mollusc for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
What are the GST rates applicable on HSN 3042100?
For Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius), CGST applies at Nil/2.5% and SGST/UTGST at Nil/2.5% for intrastate supplies. Interstate transactions are taxed under IGST at Nil/5%.
Do I need GST registration to trade in Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius)?
Yes, GST registration is mandatory for businesses dealing in Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius) under HSN 3042100. This enables you to legally collect taxes and claim input credits on purchases.
What registrations are required for importing Fish Fillets And Other Fish Meat(Whether Or Not Minced), Fresh,Chilled Or Frozen- Frozen Fillets: Swordfish (Xiphias Gladius)?
For importing goods under Fish And Crustaceans, Mollusc, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
