Within Chapter 3 – Fish And Crustaceans, Mollusc, HSN Code 3053900 serves as the official classification for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Other. This code determines tax rates and compliance obligations for all entities trading in Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Other. CGST applies at Nil/2.5%, SGST/UTGST at Nil/2.5% for local transactions, and IGST at Nil/5% for interstate supplies. Measurement is standardized in 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 3053900
Goods classified as Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Other under HSN 3053900 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 3053900?
Manufacturers, wholesalers, retailers, and exporters dealing in Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Other are required to mention HSN 3053900 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
Planning to trade in Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Other? Complete GST registration to legally collect taxes on goods under HSN 3053900. 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 3053900 for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Other 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 3053900 used for?
HSN Code 3053900 is used to classify Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Other 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 3053900?
For Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Other, 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, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Other?
Yes, GST registration is mandatory for businesses dealing in Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Other under HSN 3053900. This enables you to legally collect taxes and claim input credits on purchases.
What registrations are required for importing Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Fish Fillets, Dried, Salted Or In Brine, But Not Smoked--Other?
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.
