Chapter 3 of the GST framework covers Fish And Crustaceans, Mollusc, and HSN Code 3054400 specifically identifies 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--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictal... for taxation purposes. This classification is mandatory for all businesses engaged in the supply 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--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictal.... 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 3054400
The taxation 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--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictal... under HSN Code 3054400 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 3054400?
Any business engaged in supplying 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--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictal... must apply HSN 3054400 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
Looking to deal 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--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictal...? GST registration is your first compliance requirement for HSN 3054400 goods. International traders in Fish And Crustaceans, Mollusc products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.
Why Correct Classification Matters
Accurate HSN Code 3054400 usage 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--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictal... simplifies reconciliation and protects against penalties. Keep current with Nil/2.5%, Nil/2.5%, and Nil/5% updates for Chapter 3 – Fish And Crustaceans, Mollusc to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 3054400 falls under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff schedule. This chapter covers various goods including 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--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictal....
Yes, IGST at Nil/5% is applicable 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--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictal... 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.
Yes, e-commerce sellers 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--Tilapias (Oreochromis Spp.), Catfish (Pangasius Spp., Silurus Spp., Clarias Spp., Ictal... must use HSN 3054400 on their invoices. This applies to all online platforms operating under Fish And Crustaceans, Mollusc classification.
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.
