HSN Code 3054100 provides the tax classification for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Smoked Fish, Including Fillets, Other Than Edible Fish Offal--Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchus Keta, Oncorhync... under Chapter 3 – Fish And Crustaceans, Mollusc of the GST tariff. Businesses dealing in Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Smoked Fish, Including Fillets, Other Than Edible Fish Offal--Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchus Keta, Oncorhync... 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 3054100
The tax structure for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Smoked Fish, Including Fillets, Other Than Edible Fish Offal--Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchus Keta, Oncorhync... under HSN Code 3054100 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 3054100?
Traders, manufacturers, and importers of Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Smoked Fish, Including Fillets, Other Than Edible Fish Offal--Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchus Keta, Oncorhync... are required to mention HSN Code 3054100 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 Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Smoked Fish, Including Fillets, Other Than Edible Fish Offal--Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchus Keta, Oncorhync...? Secure GST registration to handle taxes on HSN 3054100 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 3054100 for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Smoked Fish, Including Fillets, Other Than Edible Fish Offal--Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchus Keta, Oncorhync... 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)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 3054100 for accurate classification of Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Smoked Fish, Including Fillets, Other Than Edible Fish Offal--Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchus Keta, Oncorhync....
Yes, registered businesses can claim input tax credit on Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Smoked Fish, Including Fillets, Other Than Edible Fish Offal--Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchus Keta, Oncorhync... purchases made under HSN 3054100. Ensure your supplier mentions correct HSN code and GST rates (Nil/2.5%, Nil/2.5%) on the invoice.
CGST at Nil/2.5% plus SGST/UTGST at Nil/2.5% applies when Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Smoked Fish, Including Fillets, Other Than Edible Fish Offal--Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchus Keta, Oncorhync... is sold within the same state. IGST at Nil/5% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Smoked Fish, Including Fillets, Other Than Edible Fish Offal--Pacific Salmon (Oncorhynchus Nerka,Oncorhynchus Gorbuscha, Oncorhynchus Keta, Oncorhync... internationally. For domestic trade within Fish And Crustaceans, Mollusc, GST registration is sufficient.