Under the GST regime, HSN Code 3077200 classifies Frozen within Chapter 3 – Fish And Crustaceans, Mollusc. This code is essential for businesses to correctly calculate and remit taxes on Frozen. The applicable rates are CGST at Nil/2.5%, SGST/UTGST at Nil/2.5% for within-state sales, and IGST at Nil/5% for interstate supplies. Goods are quantified using 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 3077200
Tax liability for Frozen under HSN 3077200 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 3077200?
Traders, manufacturers, and importers of Frozen are required to mention HSN Code 3077200 on all GST documents. This Fish And Crustaceans, Mollusc classification under Chapter 3 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Entering the Frozen market requires essential registrations. GST registration enables legal tax collection on HSN 3077200 goods. For cross-border trade in Fish And Crustaceans, Mollusc items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Accurate HSN Code 3077200 usage for Frozen 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)
What is HSN Code 3077200 used for?
HSN Code 3077200 is used to classify Frozen under Chapter 3 – Fish And Crustaceans, Mollusc for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
What are the GST rates applicable on HSN 3077200?
For Frozen, CGST applies at Nil/2.5% and SGST/UTGST at Nil/2.5% for intrastate supplies. Interstate transactions are taxed under IGST at Nil/5%.
Do I need GST registration to trade in Frozen?
Yes, GST registration is mandatory for businesses dealing in Frozen under HSN 3077200. This enables you to legally collect taxes and claim input credits on purchases.
What registrations are required for importing Frozen?
For importing goods under Fish And Crustaceans, Mollusc, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
