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)
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.
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.
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.
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.