HSN code · Customs Tariff of India · GST rate
03099039 is the 8-digit HSN code for “Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption”: tariff item 0309 90 39 under heading 0309 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5%, 18% or nil. The full 8-digit code is 03099039; the leading 0 is part of the code. Search a code or product below, or copy the code for your invoice.
This code
Chapter 03Heading 0309Sub-heading 0309 90Tariff item 0309 90 39
Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption: Other: Of crustaceans, salted, in brine, dried or smoked: Other
Tariff item 0309 90 39 · Heading 0309 · Chapter 03, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
03099039The full 8-digit code is 03099039; the leading 0 is part of the code.0309 90 39OtherHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 03 covers fish and crustaceans, molluscs and other aquatic invertebrates. It sits in Section I, live animals, animal products. The full 8-digit code is 03099039; the leading 0 is part of the code.
Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption.
Other. Between the heading and this item the tariff also prints the line “Of crustaceans, salted, in brine, dried or smoked”.
Other. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
4 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil. No single rate is stated for 03099039 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 0303, 0304, 0305, 0306, 0307, 0308, 0309; 0304, 0306, 0307, 0308,0309 (this code's heading) | |||
| Schedule I, S. No. 3Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 0303, 0304, 0305, 0306, 0307, 0308, 0309 | All goods, other than fresh or chilled, pre-packaged and labelled | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| S. No. 13Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 0304, 0306, 0307, 0308,0309 | All goods, fresh or chilled | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
| S. No. 14Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 0303, 0304, 0305, 0306, 0307, 0308, 0309 | All goods, other than fresh or chilled, and other than pre-packaged and labelled | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
| Entries for particular goods in chapter 03 | |||
| S. No. 10Notification No. 10/2025-Integrated Tax (Rate) (exemption)Central Tax: Notification No. 10/2025-Central Tax (Rate) | 03 | Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 5%] | Nilexempt · IGST, CGST and SGST/UTGST nilFrom 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos. Exemptions: Notification No. 10/2025-Central Tax (Rate).
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 0309, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 030990, goes on B2B tax invoices.
Many businesses show the full 03099039, the tariff item itself. The full 8-digit code is 03099039; the leading 0 is part of the code.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017; exemptions under Notification No. 10/2025. The 4 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 0309, flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption. The codes below sit closest to 03099039 in the Customs Tariff of India: codes elsewhere in chapter 03. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
03011900Heading 0301 · tariff item 0301 19 0003019900Heading 0301 · tariff item 0301 99 00Codes under other headings of chapter 03, fish and crustaceans, molluscs and other aquatic invertebrates. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 4 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5%, 18% or nil: Schedule I, S. No. 3 (5%); Notification 10/2025-Integrated Tax (Rate), S. No. 13 (nil); Notification 10/2025-Integrated Tax (Rate), S. No. 14 (nil); Notification 10/2025-Integrated Tax (Rate), S. No. 10 (nil). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 0309 or 030990; many businesses use the full 03099039.
Tariff item 0309 90 39 of the Customs Tariff of India, First Schedule: “Other”, under the line “Of crustaceans, salted, in brine, dried or smoked”, sub-heading 0309 90 (“Other”), heading 0309 (“Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption”), in chapter 03 (fish and crustaceans, molluscs and other aquatic invertebrates), Section I (live animals, animal products). Unit of quantity: kg. The full 8-digit code is 03099039; the leading 0 is part of the code.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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