Chapter 3 of the GST framework covers Fish And Crustaceans, Mollusc, and HSN Code 3079100 specifically identifies Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionother, Including Flours, Meals And Pellets,Of Aquatic Invertebrates Other Thancrustaceans, Fit For Human Consumpt... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionother, Including Flours, Meals And Pellets,Of Aquatic Invertebrates Other Thancrustaceans, Fit For Human Consumpt.... Tax rates applicable include CGST at Nil/2.5%, SGST/UTGST at Nil/2.5%, and IGST at Nil/5% for interstate movements. The standard 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 3079100
Goods classified as Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionother, Including Flours, Meals And Pellets,Of Aquatic Invertebrates Other Thancrustaceans, Fit For Human Consumpt... under HSN 3079100 are taxed based on transaction type. Local sales attract CGST at Nil/2.5% plus SGST/UTGST at Nil/2.5%. For supplies crossing state boundaries, IGST at Nil/5% applies. Documentation must reflect kg. as the measurement standard for Chapter 3 – Fish And Crustaceans, Mollusc products.
Who Should Use HSN Code 3079100?
Every entity transacting in Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionother, Including Flours, Meals And Pellets,Of Aquatic Invertebrates Other Thancrustaceans, Fit For Human Consumpt... must quote HSN Code 3079100 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
Entering the Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionother, Including Flours, Meals And Pellets,Of Aquatic Invertebrates Other Thancrustaceans, Fit For Human Consumpt... market requires essential registrations. GST registration enables legal tax collection on HSN 3079100 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
Proper use of HSN Code 3079100 for Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionother, Including Flours, Meals And Pellets,Of Aquatic Invertebrates Other Thancrustaceans, Fit For Human Consumpt... streamlines audit processes and supports valid credit claims. Stay updated on Nil/2.5%, Nil/2.5%, and Nil/5% rates for Chapter 3 – Fish And Crustaceans, Mollusc through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
The standard unit of measurement for Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionother, Including Flours, Meals And Pellets,Of Aquatic Invertebrates Other Thancrustaceans, Fit For Human Consumpt... under HSN Code 3079100 is kg.. All invoices and GST returns must reflect quantities using this measurement standard.
Yes, businesses dealing in Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionother, Including Flours, Meals And Pellets,Of Aquatic Invertebrates Other Thancrustaceans, Fit For Human Consumpt... must use HSN 3079100 on invoices regardless of their size. The number of digits required may vary based on turnover thresholds set by GST rules.
Using incorrect classification can result in wrong tax calculation, rejected input credits, and penalties during assessment. Always verify HSN 3079100 for Fish And Crustaceans, Mollusc goods before invoicing.
Yes, AD Code registration is required for exporters dealing in Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionother, Including Flours, Meals And Pellets,Of Aquatic Invertebrates Other Thancrustaceans, Fit For Human Consumpt... under Fish And Crustaceans, Mollusc. This registration links your bank account to process foreign currency payments from overseas buyers.