3047100 is the designated HSN classification for Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus), categorized under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) 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 3047100

The taxation of Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) under HSN Code 3047100 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 3047100?

Any business engaged in supplying Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) must apply HSN 3047100 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 Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus)? Complete GST registration to legally collect taxes on goods under HSN 3047100. 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

Proper use of HSN Code 3047100 for Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) streamlines audit processes and supports valid credit claims. Stay updated on Nil/2.5%, Nil/2.5%, and Nil/5% rates for Chapter 3 – Fish And Crustaceans, Mollusc through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

Which chapter does HSN Code 3047100 belong to?

HSN Code 3047100 falls under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff schedule. This chapter covers various goods including Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus).

Is IGST applicable on Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus)?

Yes, IGST at Nil/5% is applicable when Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) is supplied interstate or imported. For local sales within a state, CGST at Nil/2.5% and SGST/UTGST at Nil/2.5% apply instead.

Can e-commerce sellers use HSN Code 3047100?

Yes, e-commerce sellers dealing in Cod (Gadus Morhua, Gadus Ogas, Gadus Macrocephalus) must use HSN 3047100 on their invoices. This applies to all online platforms operating under Fish And Crustaceans, Mollusc classification.

How do I start an import business for Fish And Crustaceans, Mollusc goods?

To import goods under Fish And Crustaceans, Mollusc, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.

More HSN codes from Chapter 3

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