3054900 is the designated HSN 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--Other, categorized under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff structure. Businesses involved in trading, manufacturing, or importing 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--Other 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 3054900

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--Other under HSN Code 3054900 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 3054900?

Every entity transacting 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--Other must quote HSN Code 3054900 on invoices. This includes traders, distributors, and e-commerce sellers operating under Fish And Crustaceans, Mollusc. Chapter 3 mandates this classification for accurate tax computation across the supply chain.

Business Registration Requirements

Starting a business involving 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--Other? GST registration is mandatory for collecting and remitting taxes on HSN 3054900 goods. Companies planning international trade within Fish And Crustaceans, Mollusc must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.

Why Correct Classification Matters

Accurate application of HSN Code 3054900 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--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)

How many digits of HSN Code 3054900 should I mention on invoices?

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 3054900 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--Other.

Can I 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--Other purchases?

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--Other purchases made under HSN 3054900. Ensure your supplier mentions correct HSN code and GST rates (Nil/2.5%, Nil/2.5%) on the invoice.

What is the difference between CGST and IGST for HSN 3054900?

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--Other is sold within the same state. IGST at Nil/5% is charged when goods move across state borders or are imported.

Is Import Export Code necessary for trading 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--Other domestically?

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--Other internationally. For domestic trade within Fish And Crustaceans, Mollusc, GST registration is sufficient.

More HSN codes from Chapter 3

Back to Top