--- title: "HSN Code for Frozen crabs | HSN 03061400 GST Rate" description: "Find HSN and GST Rates for 03061400 related to Frozen crabs with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03061400/" --- # HSN Code 03061400: Frozen crabs - [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/) - [Chapter 03: Fish, Molluscs and Aquatic Invertebrates](https://busy.in/hsn/chapter-03/) - [Sub-chapter 0306: Live, fresh & chilled crustaceans](https://busy.in/hsn/sub-chapter-0306/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Frozen : Crabs [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Frozen : Crabs | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3061400 ? It includes Frozen crabs ### Any import/export nuance for Frozen crabs? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### How much GST applies to Frozen crabs? Under HSN 03061400, Frozen crabs attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Is ITC allowed for costs used to trade Frozen crabs? If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does ‘pre‑packaged & labelled’ change GST on Frozen crabs? Yes. When Frozen crabs is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil. ### Are e‑way bill and e‑invoice required for Frozen crabs? e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How to bill mixed items when Frozen crabs is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen crabs and Nil for exempt lines. This avoids misclassification and wrong tax collection. ## India's trade performance: HSN Code 03061400 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹14 Cr (0.00% YoY) — 0.0004% of India's total exports - Imports: ₹17 Cr (+3.34% YoY) — 0.0003% of India's total imports - Trade balance: −₹3 Cr (Deficit); surplus rank #8370 of 12657 HSN codes - Share of Sub-Chapter 0306: 0.04% of its exports; import side 4.86% - Rank within Sub-Chapter 0306: #18 of 43 by export value; import-side #5 ### Key metrics - Export CAGR: -10.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5385 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +94.01% in FY 2022-23 - Contribution to Sub-Ch. 0306: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03061400 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0306 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0306 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 26.02 | 0.0011% | — | 0.08% | 1.14 | 0.0000% | — | 0.42% | +24.88 | #3752 | | FY 2019-20 | 20.29 | 0.0009% | −22.02% | 0.06% | < ₹1 Crore | 0.0000% | −84.21% | 0.07% | +20.11 | #4080 | | FY 2020-21 | 32.16 | 0.0015% | +58.50% | 0.11% | < ₹1 Crore | 0.0000% | +366.67% | 0.30% | +31.32 | #3558 | | FY 2021-22 | 7.01 | 0.0002% | −78.20% | 0.02% | 13.89 | 0.0003% | +1,553.57% | 3.54% | −6.88 | #5931 | | FY 2022-23 | 13.60 | 0.0004% | +94.01% | 0.03% | 6.16 | 0.0001% | −55.65% | 1.46% | +7.44 | #5213 | | FY 2023-24 | 13.71 | 0.0004% | +0.81% | 0.04% | 16.16 | 0.0003% | +162.34% | 4.07% | −2.45 | #5288 | | FY 2024-25 | 13.71 | 0.0004% | 0.00% | 0.04% | 16.70 | 0.0003% | +3.34% | 4.86% | −2.99 | #5385 | - CAGR (7-year): exports -10.13%/yr, imports 56.42%/yr (consistently Deficit) ## Key trade insights: HSN Code 03061400 export-import analysis ### Export decline: -10.13% CAGR over 7 years India's exports under HSN Code 03061400 have declined at a compound annual rate of -10.13% over 7 fiscal years, falling from ₹26.02 Crore in FY 2018-19 to ₹13.71 Crore in FY 2024-25. ### HSN Code 03061400 ranked #5385 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03061400 ranks #5385 out of 12657 HSN codes by total export value. Within Sub-Chapter 0306, it ranks #18 of 43. By trade surplus, it ranks #8370 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 03061400 exports The strongest single-year export movement for HSN Code 03061400 was recorded in FY 2022-23, when exports surged by 94.01% over the prior year. ### India records a trade deficit of ₹2.99 Crore in HSN Code 03061400 goods In FY 2024-25, India's imports of ₹16.70 Cr exceeded exports of ₹13.71 Cr, resulting in a trade deficit of ₹2.99 Crore — ranking #8370 of 12657 by surplus magnitude. ### Import growth of 56.42% CAGR signals rising demand for Frozen crabs India's imports under HSN Code 03061400 have grown at 56.42% CAGR, reaching ₹16.70 Crore in FY 2024-25. ### HSN Code 03061400 contributes 0.04% of Sub-Chapter 0306 exports — ranked #18 Among the 43 HSN codes under Sub-Chapter 0306, HSN Code 03061400 ranks #18 by export value — accounting for 0.04% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.86% share (rank #5). ## Related HSN Codes in Sub-Chapter 0306 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 03061720: Frozen Vannamei shrimp](https://busy.in/hsn/hsn-03061720/) | ₹31,788 Cr | | #2 | [HSN Code 03061740: Frozen black tiger shrimp](https://busy.in/hsn/hsn-03061740/) | ₹3,173 Cr | | #3 | [HSN Code 03061790: Frozen shrimps and prawns (other)](https://busy.in/hsn/hsn-03061790/) | ₹2,126 Cr | | #4 | [HSN Code 03063300: Live, Fresh Or Chilled\| Crabs](https://busy.in/hsn/hsn-03063300/) | ₹416 Cr | | #5 | [HSN Code 03061711: Frozen AFD scampi](https://busy.in/hsn/hsn-03061711/) | ₹371 Cr | | #6 | [HSN Code 03061730: Frozen Indian white shrimp](https://busy.in/hsn/hsn-03061730/) | ₹266 Cr | | #7 | [HSN Code 03061100: Frozen rock lobster & sea crawfish](https://busy.in/hsn/hsn-03061100/) | ₹241 Cr | | #8 | [HSN Code 03061719: Frozen scampi (other)](https://busy.in/hsn/hsn-03061719/) | ₹212 Cr | | #9 | [HSN Code 03061750: Frozen flower shrimp](https://busy.in/hsn/hsn-03061750/) | ₹160 Cr | | #10 | [HSN Code 03063640: Black Tiger Shrimp](https://busy.in/hsn/hsn-03063640/) | ₹105 Cr | | #18 | HSN Code 03061400: Frozen crabs (this hsn code) | ₹14 Cr |