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HSN Code 03061900: Frozen crustacean flours & meals

HSN Code 03061900 represents Frozen crustacean flours & meals under GST classification. This code helps businesses identify Frozen crustacean flours & meals correctly for billing, taxation, and trade. With HSN Code 03061900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Frozen crustacean flours & meals.

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Description of Goods for HSN Code 03061900

HSN Code 03061900 relates to the following description.

Description of Goods

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]

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

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 03061900 not include?

Frozen crustacean flours & meals does not include products with the following descriptions.

HSN Code 03061100

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]

HSN Code 03061100

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

HSN Code 03061210

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

HSN Code 03061290

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

HSN Code 03061400

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

HSN Code 03061500

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

HSN Code 03061610

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

HSN Code 03061690

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

HSN Code 03061711

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]

HSN Code 03061711

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

HSN Code 03061719

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

HSN Code 03061720

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]

HSN Code 03061720

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

HSN Code 03061730

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]

HSN Code 03061730

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

HSN Code 03061740

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]

HSN Code 03061740

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

HSN Code 03061750

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]

HSN Code 03061750

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

HSN Code 03061790

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

HSN Code 03062100

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.)

HSN Code 03062200

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.)

HSN Code 03062400

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

HSN Code 03062900

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

HSN Code 03063100

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]

HSN Code 03063500

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

HSN Code 03069200

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

HSN Code 03069300

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

HSN Code 03069400

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

HSN Code 03069500

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

HSN Code 03069900

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

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India’s Trade Performance — HSN Code 03061900 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

₹70 Cr

−42.78% vs FY 2023-24

0.0019% of India’s total exports

India’s Imports

FY 2024-25

₹4 Cr

+39.64% vs FY 2023-24

0.0001% of India’s total imports

Trade Balance

FY 2024-25

₹66 Cr

Trade Surplus

Surplus rank #1936 of 12657 HSN codes

% of Sub-Chapter 0306

FY 2024-25

0.18%

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

Import side: 1.14% of Sub-Chapter 0306’s imports

Rank Within Sub-Chapter 0306

FY 2024-25

#11 of 43

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

Import-side rank: #9 of 43

At a glance

12.08%

Export CAGR

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

#3149

National Export Rank

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

+200.39%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.18%

Contribution to Sub-Ch. 0306

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

India Export-Import Trade Statistics for HSN Code 03061900

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 #3359

Balance

+35.36

Exports

35.36 ₹ Cr

0.0015% share

— YoY

0.11% of Sub-Ch. 0306

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0306

FY 2019-20 Exp. Rank #4254

Balance

+17.35

Exports

18.06 ₹ Cr

0.0008% share

−48.93% YoY

0.06% of Sub-Ch. 0306

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.26% of Sub-Ch. 0306

FY 2020-21 Exp. Rank #2814

Balance

+54.25

Exports

54.25 ₹ Cr

0.0025% share

+200.39% YoY

0.19% of Sub-Ch. 0306

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0306

FY 2021-22 Exp. Rank #2050

Balance

+135.17

Exports

136.65 ₹ Cr

0.0044% share

+151.89% YoY

0.35% of Sub-Ch. 0306

Imports

1.48 ₹ Cr

0.0000% share

— YoY

0.38% of Sub-Ch. 0306

FY 2022-23 Exp. Rank #2317

Balance

+112.49

Exports

118.29 ₹ Cr

0.0033% share

−13.44% YoY

0.30% of Sub-Ch. 0306

Imports

5.80 ₹ Cr

0.0001% share

+291.89% YoY

1.37% of Sub-Ch. 0306

FY 2023-24 Exp. Rank #2331

Balance

+119.73

Exports

122.53 ₹ Cr

0.0034% share

+3.58% YoY

0.34% of Sub-Ch. 0306

Imports

2.80 ₹ Cr

0.0000% share

−51.72% YoY

0.71% of Sub-Ch. 0306

FY 2024-25 Exp. Rank #3149

Balance

+66.20

Exports

70.11 ₹ Cr

0.0019% share

−42.78% YoY

0.18% of Sub-Ch. 0306

Imports

3.91 ₹ Cr

0.0001% share

+39.64% YoY

1.14% of Sub-Ch. 0306

CAGR · 7-Year

Exports

12.08% /yr

Imports

—

Consistently Surplus
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 03061900 Export-Import Analysis

Consistent Export Growth: 12.08% CAGR Over 7 Years

India's exports under HSN Code 03061900 have grown at a compound annual rate of 12.08% over 7 fiscal years, rising from ₹35.36 Crore in FY 2018-19 to ₹70.11 Crore in FY 2024-25.

HSN Code 03061900 Ranked #3149 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 03061900 ranks #3149 out of 12657 HSN codes by total export value. Within Sub-Chapter 0306, it ranks #11 of 43. By trade surplus, it ranks #1936 of 12657.

FY 2020-21 Was the Strongest Growth Year for HSN Code 03061900 Exports

The strongest single-year export movement for HSN Code 03061900 was recorded in FY 2020-21, when exports surged by 200.39% over the prior year.

India Maintains a Trade Surplus of ₹66.20 Crore in HSN Code 03061900 Goods

In FY 2024-25, India's exports of ₹70.11 Cr exceeded imports of ₹3.91 Cr, resulting in a trade surplus of ₹66.20 Crore — ranking #1936 of 12657 by surplus magnitude.

HSN Code 03061900 Contributes 0.18% of Sub-Chapter 0306 Exports — Ranked #11

Among the 43 HSN codes under Sub-Chapter 0306, HSN Code 03061900 ranks #11 by export value — accounting for 0.18% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.14% share (rank #9).

Frequently Asked Questions

Clear answers to common queries about HSN Code 03061900 and GST compliance.

What products are classified under HSN 3061900 ?

It includes Frozen crustacean flours & meals

Is ITC allowed for costs used to trade Frozen crustacean flours & meals?

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 crustacean flours & meals?

Yes. When Frozen crustacean flours & meals 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 crustacean flours & meals?

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 crustacean flours & meals is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen crustacean flours & meals and Nil for exempt lines. This avoids misclassification and wrong tax collection.

How much GST applies to Frozen crustacean flours & meals?

Under HSN 03061900, Frozen crustacean flours & meals attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

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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.