---
title: "HSN Code for Frozen Norway Lobsters | HSN 03069400 GST Rate"
description: "Find HSN and GST Rates for 03069400 related to Frozen Norway Lobsters with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03069400/"
---

# HSN Code 03069400: Frozen Norway Lobsters

- [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 |
| --- | --- | --- | --- | --- |
| Other: Norway lobsters (Nephrops norvegicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Other: Norway lobsters (Nephrops norvegicus) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3069400 ?

It includes Frozen Norway Lobsters

### Does ‘pre‑packaged & labelled’ change GST on Frozen Norway Lobsters?

Yes. When Frozen Norway Lobsters 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 Norway Lobsters?

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.

### Any import/export nuance for Frozen Norway Lobsters?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### Is ITC allowed for costs used to trade Frozen Norway Lobsters?

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.

### How to bill mixed items when Frozen Norway Lobsters is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen Norway Lobsters and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### How much GST applies to Frozen Norway Lobsters?

Under HSN 03069400, Frozen Norway Lobsters attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.