What products are classified under HSN 3071900 ?
It includes Dried, Salted or Brined Fish (Non-Smoked)
HSN Code 03071900 represents Dried, Salted or Brined Fish (Non-Smoked) under GST classification. This code helps businesses identify Dried, Salted or Brined Fish (Non-Smoked) correctly for billing, taxation, and trade. With HSN Code 03071900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Dried, Salted or Brined Fish (Non-Smoked).
HSN Code 03071900 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 03 | Fish and crustaceans,molluscs and other acquatic invertibrates | 0307 | Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; smoked molluscs,whether in shell ornot,whetheror not cooked before or duringthe smoking process; flours, meals andpellets of molluscs, fit for human consumption | Oysters : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| 03 | Fish and crustaceans,molluscs and other acquatic invertibrates | 0307 | Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; smoked molluscs,whether in shell ornot,whetheror not cooked before or duringthe smoking process; flours, meals andpellets of molluscs, fit for human consumption | Oysters : Other | 2.5% | 2.5% | 5% | 0% |
Description of goods
Oysters : Other [ 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
0307 – Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; smoked molluscs,whether in shell ornot,whetheror not cooked before or duringthe smoking process; flours, meals andpellets of molluscs, fit for human consumption
Description of goods
Oysters : Other
Chapter
03 – Fish and crustaceans,molluscs and other acquatic invertibrates
Sub Chapter
0307 – Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; smoked molluscs,whether in shell ornot,whetheror not cooked before or duringthe smoking process; flours, meals andpellets of molluscs, fit for human consumption
Dried, Salted or Brined Fish (Non-Smoked) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Oysters : Live, fresh or chilled | |
| Oysters : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Oysters : Frozen | |
| Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Live, fresh or chilled | |
| Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Frozen | |
| Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Other | |
| Mussels (Mytilus spp., Perna spp.) : Live, fresh or chilled | |
| Mussels (Mytilus spp., Perna spp.) : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Mussels (Mytilus spp., Perna spp.) : Frozen | |
| Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.[ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.) | |
| Mussels (Mytilus spp., Perna spp.) : Other : Other (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Mussels (Mytilus spp., Perna spp.) : Other : Other | |
| Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; aquatic invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled cuttle fish | |
| Invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled squid | |
| Cuttle fish and squid : Cuttle fish | |
| Cuttle fish and squid : squid | |
| Cuttle fish and squid : Frozen: Cuttle Fish (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Cuttle fish and squid : Frozen: Cuttle Fish | |
| Cuttle fish and squid : Frozen: Whole Squids (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Cuttle fish and squid : Frozen: Whole Squids | |
| Cuttle fish and squid : Frozen: Squid Tubes (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Cuttle fish and squid : Frozen: Squid Tubes | |
| Other | |
| Cuttle fish and squid : Other: Cuttle Fish (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Cuttle fish and squid : Other: Cuttle Fish | |
| Cuttle fish and squid : Other : Whole Squids(other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Cuttle fish and squid : Other : Whole Squids | |
| Cuttle fish and squid : Other : Squid Tubes(other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Cuttle fish and squid : Other : Squid Tubes | |
| Cuttle fish and squid : Other : Dried squids(other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Cuttle fish and squid : Other : Dried squids | |
| Cuttle fish and squid : Other : Other(other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Cuttle fish and squid : Other : Other | |
| Octopus (Octopus spp.) : Live, fresh or chilled | |
| Octopus (Octopus spp.) : Frozen(other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Octopus (Octopus spp.) : Frozen | |
| Octopus (Octopus spp.) : Other(other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Octopus (Octopus spp.) : Other | |
| Snails, other than sea snails (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Snails, other than sea snails | |
| Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Live, fresh or chilled | |
| Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Frozen(other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Frozen | |
| Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other(other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other | |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled abalone | |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled stromboid conchs | |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen Abalone(other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen Abalone | |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen stromboid conchs (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen stromboid conchs | |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other abalone (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other abalone | |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other stromboid conchs (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other stromboid conchs | |
| Other | |
| Other : Live, fresh or chilled | |
| Other : Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other : Frozen | |
| Other : Other (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other : Other | |
| Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : sea shell flesh | |
| Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : jelly fish (rhopelina spp.), dried salted or frozen | |
| Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : other |
Oysters : Live, fresh or chilled
Oysters : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Oysters : Frozen
Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Live, fresh or chilled
Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Frozen
Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Other
Mussels (Mytilus spp., Perna spp.) : Live, fresh or chilled
Mussels (Mytilus spp., Perna spp.) : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Mussels (Mytilus spp., Perna spp.) : Frozen
Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.[ other than fresh or chilled and other than pre-packaged and labelled unit container]
Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.)
Mussels (Mytilus spp., Perna spp.) : Other : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
Mussels (Mytilus spp., Perna spp.) : Other : Other
Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; aquatic invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled cuttle fish
Invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled squid
Cuttle fish and squid : Cuttle fish
Cuttle fish and squid : squid
Cuttle fish and squid : Frozen: Cuttle Fish (other than fresh or chilled and other than pre-packaged and labelled unit container)
Cuttle fish and squid : Frozen: Cuttle Fish
Cuttle fish and squid : Frozen: Whole Squids (other than fresh or chilled and other than pre-packaged and labelled unit container)
Cuttle fish and squid : Frozen: Whole Squids
Cuttle fish and squid : Frozen: Squid Tubes (other than fresh or chilled and other than pre-packaged and labelled unit container)
Cuttle fish and squid : Frozen: Squid Tubes
Other
Cuttle fish and squid : Other: Cuttle Fish (other than fresh or chilled and other than pre-packaged and labelled unit container)
Cuttle fish and squid : Other: Cuttle Fish
Cuttle fish and squid : Other : Whole Squids(other than fresh or chilled and other than pre-packaged and labelled unit container)
Cuttle fish and squid : Other : Whole Squids
Cuttle fish and squid : Other : Squid Tubes(other than fresh or chilled and other than pre-packaged and labelled unit container)
Cuttle fish and squid : Other : Squid Tubes
Cuttle fish and squid : Other : Dried squids(other than fresh or chilled and other than pre-packaged and labelled unit container)
Cuttle fish and squid : Other : Dried squids
Cuttle fish and squid : Other : Other(other than fresh or chilled and other than pre-packaged and labelled unit container)
Cuttle fish and squid : Other : Other
Octopus (Octopus spp.) : Live, fresh or chilled
Octopus (Octopus spp.) : Frozen(other than fresh or chilled and other than pre-packaged and labelled unit container)
Octopus (Octopus spp.) : Frozen
Octopus (Octopus spp.) : Other(other than fresh or chilled and other than pre-packaged and labelled unit container)
Octopus (Octopus spp.) : Other
Snails, other than sea snails (other than fresh or chilled and other than pre-packaged and labelled unit container)
Snails, other than sea snails
Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Live, fresh or chilled
Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Frozen(other than fresh or chilled and other than pre-packaged and labelled unit container)
Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Frozen
Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other(other than fresh or chilled and other than pre-packaged and labelled unit container)
Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled abalone
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled stromboid conchs
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen Abalone(other than fresh or chilled and other than pre-packaged and labelled unit container)
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen Abalone
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen stromboid conchs (other than fresh or chilled and other than pre-packaged and labelled unit container)
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen stromboid conchs
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other abalone (other than fresh or chilled and other than pre-packaged and labelled unit container)
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other abalone
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other stromboid conchs (other than fresh or chilled and other than pre-packaged and labelled unit container)
Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other stromboid conchs
Other
Other : Live, fresh or chilled
Other : Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other : Frozen
Other : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other : Other
Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : sea shell flesh
Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : jelly fish (rhopelina spp.), dried salted or frozen
Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : other
It includes Dried, Salted or Brined Fish (Non-Smoked)
Use separate invoice lines per HSN. Apply Varies for Dried, Salted or Brined Fish (Non-Smoked) and Nil for exempt lines. This avoids misclassification and wrong tax collection.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Under HSN 03071900, Dried, Salted or Brined Fish (Non-Smoked) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
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.
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.
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.