3077100 is the designated HSN classification for Live, Fresh Or Chilled, categorized under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Live, Fresh Or Chilled 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 3077100

Tax liability for Live, Fresh Or Chilled under HSN 3077100 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 3077100?

Manufacturers, wholesalers, retailers, and exporters dealing in Live, Fresh Or Chilled are required to mention HSN 3077100 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

Looking to deal in Live, Fresh Or Chilled? GST registration is your first compliance requirement for HSN 3077100 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 3077100 usage for Live, Fresh Or Chilled 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)

Which chapter does HSN Code 3077100 belong to?

HSN Code 3077100 falls under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff schedule. This chapter covers various goods including Live, Fresh Or Chilled.

Is IGST applicable on Live, Fresh Or Chilled?

Yes, IGST at Nil/5% is applicable when Live, Fresh Or Chilled 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.

Can e-commerce sellers use HSN Code 3077100?

Yes, e-commerce sellers dealing in Live, Fresh Or Chilled must use HSN 3077100 on their invoices. This applies to all online platforms operating under Fish And Crustaceans, Mollusc classification.

How do I start an import business for Fish And Crustaceans, Mollusc goods?

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.

More HSN codes from Chapter 3

Back to Top