HSN Code 03061400: Frozen crabs

HSN Code 03061400 represents Frozen crabs under GST classification. This code helps businesses identify Frozen crabs correctly for billing, taxation, and trade. With HSN Code 03061400, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Frozen crabs.

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Description of Goods for HSN Code 03061400

HSN Code 03061400 relates to the following description.

Description of Goods

Frozen : Crabs [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Chapter

03 - Fish and crustaceans,molluscs and other acquatic invertibrates

Sub Chapter

0306 - Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

Frozen : Crabs

Chapter

03 - Fish and crustaceans,molluscs and other acquatic invertibrates

Sub Chapter

0306 - Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 03061400 not include?

Frozen crabs does not include products with the following descriptions.

Frozen: Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen: Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)

Frozen : Lobsters (Homarus spp.) : Whole, cooked [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen : Lobsters (Homarus spp.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen : Norway lobsters (Nephrops norvegicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen : Accelerated Freeze Dried (AFD) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Accelerated Freeze Dried (AFD) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Accelerated Freeze Dried (AFD)

Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Vannamei shrimp (Litopenaeus vannamei) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Vannamei shrimp (Litopenaeus vannamei)

Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Indian white shrimp (Fenneropenaeus indicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Indian white shrimp (Fenneropenaeus indicus)

Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Black tiger shrimp (Penaeus monodon) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Black tiger shrimp (Penaeus monodon)

Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Flower shrimp (Penaeus semisulcatus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Flower shrimp (Penaeus semisulcatus)

Frozen: Other shrimps and prawns : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen: Other, including flours, meals and pellets, of crustaceans, fit for human consumption [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen: Other, including flours, meals and pellets, of crustaceans, fit for human consumption

Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : rock lobster and other sea craw fish(palinurus spp., panulirus spp., jasus spp.)

Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : lobsters (homarus spp.)

Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : crabs

Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : other, including flours, meals and pellets, of crustaceans, fit for human consumption

Live, fresh or chilled: Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Live, fresh or chilled: Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)

Other: Lobsters ( Homarus spp.)[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other: Crabs[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other: Norway lobsters (Nephrops norvegicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other: Shrimps and prawns [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

India’s Trade Performance — HSN Code 03061400 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹14 Cr

0.00% vs FY 2023-24

0.0004% of India’s total exports

India’s Imports

FY 2024-25

₹17 Cr

+3.34% vs FY 2023-24

0.0003% of India’s total imports

Trade Balance

FY 2024-25

−₹3 Cr

Trade Deficit

Surplus rank #8370 of 12657 HSN codes

% of Sub-Chapter 0306

FY 2024-25

0.04%

Share of Sub-Chapter 0306’s total exports in FY 2024-25

Import side: 4.86% of Sub-Chapter 0306’s imports

Rank Within Sub-Chapter 0306

FY 2024-25

#18 of 43

Position by export value among HSN codes in Sub-Chapter 0306

Import-side rank: #5 of 43

At a glance

−10.13%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#5385

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+94.01%

Peak Growth Year

FY 2022-23 · strongest single-year move

0.04%

Contribution to Sub-Ch. 0306

Share of Sub-Chapter 0306 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #3752

Balance

+24.88

Exports

26.02 ₹ Cr

0.0011% share

YoY

0.08% of Sub-Ch. 0306

Imports

1.14 ₹ Cr

0.0000% share

YoY

0.42% of Sub-Ch. 0306

FY 2019-20 Exp. Rank #4080

Balance

+20.11

Exports

20.29 ₹ Cr

0.0009% share

−22.02% YoY

0.06% of Sub-Ch. 0306

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−84.21% YoY

0.07% of Sub-Ch. 0306

FY 2020-21 Exp. Rank #3558

Balance

+31.32

Exports

32.16 ₹ Cr

0.0015% share

+58.50% YoY

0.11% of Sub-Ch. 0306

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+366.67% YoY

0.30% of Sub-Ch. 0306

FY 2021-22 Exp. Rank #5931

Balance

−6.88

Exports

7.01 ₹ Cr

0.0002% share

−78.20% YoY

0.02% of Sub-Ch. 0306

Imports

13.89 ₹ Cr

0.0003% share

+1,553.57% YoY

3.54% of Sub-Ch. 0306

FY 2022-23 Exp. Rank #5213

Balance

+7.44

Exports

13.60 ₹ Cr

0.0004% share

+94.01% YoY

0.03% of Sub-Ch. 0306

Imports

6.16 ₹ Cr

0.0001% share

−55.65% YoY

1.46% of Sub-Ch. 0306

FY 2023-24 Exp. Rank #5288

Balance

−2.45

Exports

13.71 ₹ Cr

0.0004% share

+0.81% YoY

0.04% of Sub-Ch. 0306

Imports

16.16 ₹ Cr

0.0003% share

+162.34% YoY

4.07% of Sub-Ch. 0306

FY 2024-25 Exp. Rank #5385

Balance

−2.99

Exports

13.71 ₹ Cr

0.0004% share

0.00% YoY

0.04% of Sub-Ch. 0306

Imports

16.70 ₹ Cr

0.0003% share

+3.34% YoY

4.86% of Sub-Ch. 0306

CAGR · 7-Year

Exports

−10.13% /yr

Imports

56.42% /yr

Consistently Deficit
Sub-Chapter 0306 total

reference, FY 2024-25

Export

₹39,218.77 Cr

Import

₹343.42 Cr

Trade Balance

+38,875.35

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 03061400 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.