HSN Code 3044600 provides the tax classification for Toothfish (Dissostichus Spp.) under Chapter 3 – Fish And Crustaceans, Mollusc of the GST tariff. Businesses dealing in Toothfish (Dissostichus Spp.) must use this code for proper invoicing and return filing. Applicable taxes include CGST at Nil/2.5%, SGST/UTGST at Nil/2.5%, and IGST at Nil/5%. The recognized 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 3044600
The taxation of Toothfish (Dissostichus Spp.) under HSN Code 3044600 depends on supply location. Intrastate transactions require CGST at Nil/2.5% and SGST/UTGST at Nil/2.5%. Interstate supplies are charged IGST at Nil/5%. Invoices should consistently use kg. for Fish And Crustaceans, Mollusc goods under Chapter 3.
Who Should Use HSN Code 3044600?
Traders, manufacturers, and importers of Toothfish (Dissostichus Spp.) are required to mention HSN Code 3044600 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
Planning to trade in Toothfish (Dissostichus Spp.)? Complete GST registration to legally collect taxes on goods under HSN 3044600. Businesses importing or exporting Fish And Crustaceans, Mollusc products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Correct HSN Code 3044600 application for Toothfish (Dissostichus Spp.) 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)
What is the unit of measurement for HSN 3044600?
The standard unit of measurement for Toothfish (Dissostichus Spp.) under HSN Code 3044600 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 3044600 mandatory for small businesses?
Yes, businesses dealing in Toothfish (Dissostichus Spp.) must use HSN 3044600 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
What happens if I use wrong HSN code for Toothfish (Dissostichus Spp.)?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 3044600 for Fish And Crustaceans, Mollusc goods before invoicing.
Do I need AD Code registration for exporting Toothfish (Dissostichus Spp.)?
Yes, AD Code registration is required for exporters dealing in Toothfish (Dissostichus Spp.) under Fish And Crustaceans, Mollusc. This registration links your bank account to process foreign currency payments from overseas buyers.
