3055400 is the designated HSN classification for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Dried Fish, Other Than Edible Fish Offal, Whether Or Not Salted But Not Smoked--Herrings (Clupea Harengus, Clupea Pallasii),Anchovies (Engraulis Spp...., 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-Dried Fish, Other Than Edible Fish Offal, Whether Or Not Salted But Not Smoked--Herrings (Clupea Harengus, Clupea Pallasii),Anchovies (Engraulis Spp.... 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 3055400
The tax structure for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Dried Fish, Other Than Edible Fish Offal, Whether Or Not Salted But Not Smoked--Herrings (Clupea Harengus, Clupea Pallasii),Anchovies (Engraulis Spp.... under HSN Code 3055400 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 3055400?
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-Dried Fish, Other Than Edible Fish Offal, Whether Or Not Salted But Not Smoked--Herrings (Clupea Harengus, Clupea Pallasii),Anchovies (Engraulis Spp.... are required to mention HSN 3055400 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-Dried Fish, Other Than Edible Fish Offal, Whether Or Not Salted But Not Smoked--Herrings (Clupea Harengus, Clupea Pallasii),Anchovies (Engraulis Spp....? Complete GST registration to legally collect taxes on goods under HSN 3055400. 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 HSN Code 3055400 usage for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Dried Fish, Other Than Edible Fish Offal, Whether Or Not Salted But Not Smoked--Herrings (Clupea Harengus, Clupea Pallasii),Anchovies (Engraulis Spp.... 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 3055400 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-Dried Fish, Other Than Edible Fish Offal, Whether Or Not Salted But Not Smoked--Herrings (Clupea Harengus, Clupea Pallasii),Anchovies (Engraulis Spp.....
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-Dried Fish, Other Than Edible Fish Offal, Whether Or Not Salted But Not Smoked--Herrings (Clupea Harengus, Clupea Pallasii),Anchovies (Engraulis Spp.... 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-Dried Fish, Other Than Edible Fish Offal, Whether Or Not Salted But Not Smoked--Herrings (Clupea Harengus, Clupea Pallasii),Anchovies (Engraulis Spp.... must use HSN 3055400 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.