HSN Code 3055930 provides the tax classification for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Other --Sprats 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-Other --Sprats 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 3055930
Tax liability for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Other --Sprats under HSN 3055930 varies by transaction geography. CGST at Nil/2.5% combined with SGST/UTGST at Nil/2.5% applies to local sales. Interstate movement attracts IGST at Nil/5%. All billing for Chapter 3 – Fish And Crustaceans, Mollusc products must use kg..
Who Should Use HSN Code 3055930?
Every entity transacting in Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Other --Sprats must quote HSN Code 3055930 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
Planning to trade in Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Other --Sprats? Complete GST registration to legally collect taxes on goods under HSN 3055930. 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
Correct HSN Code 3055930 application for Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Other --Sprats ensures smooth input credit utilization and assessment processes. Track Nil/2.5%, Nil/2.5%, and Nil/5% rate changes for Chapter 3 – Fish And Crustaceans, Mollusc through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 3055930 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 3055930 for accurate classification of Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process-Other --Sprats.
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-Other --Sprats 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-Other --Sprats purchases made under HSN 3055930. 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 3055930?
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-Other --Sprats 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-Other --Sprats 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-Other --Sprats internationally. For domestic trade within Fish And Crustaceans, Mollusc, GST registration is sufficient.
