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HSN Code 03072100: Live, Fresh or Chilled Scallops

HSN Code 03072100 represents Live, Fresh or Chilled Scallops under GST classification. This code helps businesses identify Live, Fresh or Chilled Scallops correctly for billing, taxation, and trade. With HSN Code 03072100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Live, Fresh or Chilled Scallops.

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Description of Goods for HSN Code 03072100

HSN Code 03072100 relates to the following description.

Description of Goods

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Live, fresh or chilled

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

CGST

0%

SGST

0%

IGST

0%

CESS

0%

What does HSN Code 03072100 not include?

Live, Fresh or Chilled Scallops does not include products with the following descriptions.

HSN Code 03071200

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

HSN Code 03071900

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

HSN Code 03072200

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]

HSN Code 03072200

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Frozen

HSN Code 03072900

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]

HSN Code 03072900

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Other

HSN Code 03073200

Mussels (Mytilus spp., Perna spp.) : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]

HSN Code 03073910

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]

HSN Code 03073910

Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.)

HSN Code 03073990

Mussels (Mytilus spp., Perna spp.) : Other : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074110

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

HSN Code 03074120

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

HSN Code 03074310

Cuttle fish and squid : Frozen: Cuttle Fish (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074320

Cuttle fish and squid : Frozen: Whole Squids (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074330

Cuttle fish and squid : Frozen: Squid Tubes (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074910

Cuttle fish and squid : Other: Cuttle Fish (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074920

Cuttle fish and squid : Other : Whole Squids(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074930

Cuttle fish and squid : Other : Squid Tubes(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074940

Cuttle fish and squid : Other : Dried squids(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074990

Cuttle fish and squid : Other : Other(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03075200

Octopus (Octopus spp.) : Frozen(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03075900

Octopus (Octopus spp.) : Other(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03076000

Snails, other than sea snails (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03077100

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Live, fresh or chilled

HSN Code 03077200

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)

HSN Code 03077200

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Frozen

HSN Code 03077900

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)

HSN Code 03077900

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other

HSN Code 03078100

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled abalone

HSN Code 03078200

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled stromboid conchs

HSN Code 03078300

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen Abalone(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03078300

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen Abalone

HSN Code 03078400

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)

HSN Code 03078400

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen stromboid conchs

HSN Code 03078700

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other abalone (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03078700

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other abalone

HSN Code 03078800

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)

HSN Code 03078800

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other stromboid conchs

HSN Code 03079200

Other : Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03079900

Other : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03079910

Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : sea shell flesh

HSN Code 03079920

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

HSN Code 03079990

Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : other

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India’s Trade Performance — HSN Code 03072100 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

No exports or imports were recorded under HSN Code 03072100 in FY 2025-26. Figures for FY 2024-25 and earlier years are in the table below.

India Export-Import Trade Statistics for HSN Code 03072100

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19

Balance

−0.01

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.03% of Sub-Ch. 0307

FY 2019-20 Exp. Rank #9870

Balance

+0.01

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0307

FY 2020-21

Balance

−0.02

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.08% of Sub-Ch. 0307

FY 2021-22

Balance

−0.04

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+100.00% YoY

0.15% of Sub-Ch. 0307

FY 2022-23

Balance

−0.04

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

0.00% YoY

0.10% of Sub-Ch. 0307

FY 2023-24

Balance

−0.09

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+125.00% YoY

0.29% of Sub-Ch. 0307

FY 2024-25

Balance

−0.01

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−88.89% YoY

0.04% of Sub-Ch. 0307

FY 2025-26

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0307

Sub-Chapter 0307 total

reference, FY 2025-26

Export

₹8,249.46 Cr

Import

₹97.07 Cr

Trade Balance

+8,152.39

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

Frequently Asked Questions

Clear answers to common queries about HSN Code 03072100 and GST compliance.

What products are classified under HSN 3072100 ?

It includes Live, Fresh or Chilled Scallops

Any import/export nuance for Live, Fresh or Chilled Scallops?

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 Live, Fresh or Chilled Scallops?

Under HSN 03072100, Live, Fresh or Chilled Scallops attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

Does ‘pre‑packaged & labelled’ change GST on Live, Fresh or Chilled Scallops?

Yes. When Live, Fresh or Chilled Scallops 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.

Is ITC allowed for costs used to trade Live, Fresh or Chilled Scallops?

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 Live, Fresh or Chilled Scallops is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Live, Fresh or Chilled Scallops and Nil for exempt lines. This avoids misclassification and wrong tax collection.

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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.