Under the GST regime, HSN Code 3046200 classifies Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) within Chapter 3 – Fish And Crustaceans, Mollusc. This code is essential for businesses to correctly calculate and remit taxes on Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.). 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 3046200
The tax structure for Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) under HSN Code 3046200 follows a dual taxation model. CGST is levied at Nil/2.5% and SGST/UTGST at Nil/2.5% for intrastate sales. Interstate transactions attract IGST at Nil/5%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 3 – Fish And Crustaceans, Mollusc.
Who Should Use HSN Code 3046200?
Any business engaged in supplying Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) must apply HSN 3046200 on invoices. The Fish And Crustaceans, Mollusc category under Chapter 3 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.)? Complete GST registration to legally collect taxes on goods under HSN 3046200. 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
Accurate application of HSN Code 3046200 for Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) 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 3046200?
The standard unit of measurement for Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) under HSN Code 3046200 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Is HSN Code 3046200 mandatory for small businesses?
Yes, businesses dealing in Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) must use HSN 3046200 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 Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.)?
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 3046200 for Fish And Crustaceans, Mollusc goods before invoicing.
Do I need AD Code registration for exporting Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.)?
Yes, AD Code registration is required for exporters dealing in Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictalurus Spp.) under Fish And Crustaceans, Mollusc. This registration links your bank account to process foreign currency payments from overseas buyers.
