---
title: "HSN Code for Mussels (Mytilus spp., Perna spp.) | HSN 03073100 GST Rate"
description: "Find HSN and GST Rates for 03073100 related to Mussels (Mytilus spp., Perna spp.) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03073100/"
---

# HSN Code 03073100: Mussels (Mytilus spp., Perna spp.)

- [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 0307: Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Mussels (Mytilus spp., Perna spp.) : Live, fresh or chilled | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3073100 ?

It includes Mussels (Mytilus spp., Perna spp.)

### Does ‘pre‑packaged & labelled’ change GST on Mussels (Mytilus spp., Perna spp.)?

Yes. When Mussels (Mytilus spp., Perna spp.) 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.

### Any import/export nuance for Mussels (Mytilus spp., Perna spp.)?

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

### How to bill mixed items when Mussels (Mytilus spp., Perna spp.) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Mussels (Mytilus spp., Perna spp.) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Are e‑way bill and e‑invoice required for Mussels (Mytilus spp., Perna spp.)?

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 much GST applies to Mussels (Mytilus spp., Perna spp.)?

Under HSN 03073100, Mussels (Mytilus spp., Perna spp.) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

## India's trade performance: HSN Code 03073100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore (−23.08% YoY) — 0.0000% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #5250 of 12657 HSN codes
- Share of Sub-Chapter 0307: 0.00% of its exports; import side 0.00%
- Rank within Sub-Chapter 0307: #20 of 43 by export value

### Key metrics

- Export CAGR: -10.15% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #9754 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +400.00% in FY 2021-22
- Contribution to Sub-Ch. 0307: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03073100

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0307 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0307 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.57% | −0.02 | #8849 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −57.89% | 0.00% | < ₹1 Crore | 0.0000% | −76.19% | 0.16% | +0.03 | #9279 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −87.50% | 0.00% | < ₹1 Crore | 0.0000% | +1,320.00% | 2.70% | −0.70 | #9985 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +400.00% | 0.00% | 1.03 | 0.0000% | +45.07% | 3.97% | −0.98 | #9808 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | −40.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.03 | #10045 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +333.33% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.13 | #9670 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −23.08% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.10 | #9754 |

- CAGR (7-year): exports -10.15%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 03073100 export-import analysis

### Export decline: -10.15% CAGR over 7 years

India's exports under HSN Code 03073100 have declined at a compound annual rate of -10.15% over 7 fiscal years, falling from ₹0.19 Crore in FY 2018-19 to ₹0.10 Crore in FY 2024-25.

### HSN Code 03073100 ranked #9754 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03073100 ranks #9754 out of 12657 HSN codes by total export value. Within Sub-Chapter 0307, it ranks #20 of 43. By trade surplus, it ranks #5250 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 03073100 exports

The strongest single-year export movement for HSN Code 03073100 was recorded in FY 2021-22, when exports surged by 400.00% over the prior year.

### India maintains a trade surplus of ₹0.10 Crore in HSN Code 03073100 goods

In FY 2024-25, India's exports of ₹0.10 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.10 Crore — ranking #5250 of 12657 by surplus magnitude.

### HSN Code 03073100 contributes 0.00% of Sub-Chapter 0307 exports — ranked #20

Among the 43 HSN codes under Sub-Chapter 0307, HSN Code 03073100 ranks #20 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 0307

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 03074320: Frozen Whole Squids](https://busy.in/hsn/hsn-03074320/) | ₹2,865 Cr |
| #2 | [HSN Code 03074310: Frozen Cuttle Fish](https://busy.in/hsn/hsn-03074310/) | ₹2,380 Cr |
| #3 | [HSN Code 03075200: Tyres for Lorries/Buses](https://busy.in/hsn/hsn-03075200/) | ₹428 Cr |
| #4 | [HSN Code 03074330: Frozen Squid Tubes](https://busy.in/hsn/hsn-03074330/) | ₹112 Cr |
| #5 | [HSN Code 03074990: Other Cuttle Fish & Squids](https://busy.in/hsn/hsn-03074990/) | ₹83 Cr |
| #6 | [HSN Code 03073910: Frozen Clams/Clam Meat (excl. pre-packaged)](https://busy.in/hsn/hsn-03073910/) | ₹39 Cr |
| #7 | [HSN Code 03073990: Other Mussels (Other)](https://busy.in/hsn/hsn-03073990/) | ₹32 Cr |
| #8 | [HSN Code 03075900: Frozen octopus](https://busy.in/hsn/hsn-03075900/) | ₹25 Cr |
| #9 | [HSN Code 03074390: Cuttlefish/squid frozen other](https://busy.in/hsn/hsn-03074390/) | ₹22 Cr |
| #10 | [HSN Code 03079200: Frozen seafood – Other](https://busy.in/hsn/hsn-03079200/) | ₹21 Cr |
| #20 | HSN Code 03073100: Mussels (Mytilus spp., Perna spp.) (this hsn code) | < ₹1 Crore |