Chapter 3 of the GST framework covers Fish And Crustaceans, Mollusc, and HSN Code 3044800 specifically identifies Rays And Skates (Rajidae) for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Rays And Skates (Rajidae). 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 3044800
Tax liability for Rays And Skates (Rajidae) under HSN 3044800 varies by transaction geography. CGST at Nil/2.5% combined with SGST/UTGST at Nil/2.5% applies to local sales. Interstate movement attracts IGST at Nil/5%. All billing for Chapter 3 – Fish And Crustaceans, Mollusc products must use kg..
Who Should Use HSN Code 3044800?
Traders, manufacturers, and importers of Rays And Skates (Rajidae) are required to mention HSN Code 3044800 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
Commencing trade in Rays And Skates (Rajidae)? Secure GST registration to handle taxes on HSN 3044800 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 3044800 for Rays And Skates (Rajidae) 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 the unit of measurement for HSN 3044800?
The standard unit of measurement for Rays And Skates (Rajidae) under HSN Code 3044800 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 3044800 mandatory for small businesses?
Yes, businesses dealing in Rays And Skates (Rajidae) must use HSN 3044800 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 Rays And Skates (Rajidae)?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 3044800 for Fish And Crustaceans, Mollusc goods before invoicing.
Do I need AD Code registration for exporting Rays And Skates (Rajidae)?
Yes, AD Code registration is required for exporters dealing in Rays And Skates (Rajidae) under Fish And Crustaceans, Mollusc. This registration links your bank account to process foreign currency payments from overseas buyers.
