Under the GST regime, HSN Code 3091010 classifies Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption-Of Fish--Fresh And Chilled within Chapter 3 – Fish And Crustaceans, Mollusc. This code is essential for businesses to correctly calculate and remit taxes on Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption-Of Fish--Fresh And Chilled. 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 3091010
The tax structure for Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption-Of Fish--Fresh And Chilled under HSN Code 3091010 follows a dual taxation model. CGST is levied at Nil/2.5% and SGST/UTGST at Nil/2.5% for intrastate sales. Interstate transactions attract IGST at Nil/5%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 3 – Fish And Crustaceans, Mollusc.
Who Should Use HSN Code 3091010?
All businesses supplying Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption-Of Fish--Fresh And Chilled are obligated to use HSN 3091010 on tax invoices. From producers to retailers within Fish And Crustaceans, Mollusc, Chapter 3 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption-Of Fish--Fresh And Chilled? Complete GST registration to legally collect taxes on goods under HSN 3091010. 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
Using HSN Code 3091010 accurately for Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption-Of Fish--Fresh And Chilled avoids compliance issues and facilitates credit claims. Monitor changes to Nil/2.5%, Nil/2.5%, and Nil/5% rates for Chapter 3 – Fish And Crustaceans, Mollusc to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
HSN Code 3091010 falls under Chapter 3 – Fish And Crustaceans, Mollusc in the GST tariff schedule. This chapter covers various goods including Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption-Of Fish--Fresh And Chilled.
Yes, IGST at Nil/5% is applicable when Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption-Of Fish--Fresh And 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 Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption-Of Fish--Fresh And Chilled must use HSN 3091010 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.