HSN Code 03073910: Frozen Clams/Clam Meat (excl. pre-packaged)

HSN Code 03073910 represents Frozen Clams/Clam Meat (excl. pre-packaged) under GST classification. This code helps businesses identify Frozen Clams/Clam Meat (excl. pre-packaged) correctly for billing, taxation, and trade. With HSN Code 03073910, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frozen Clams/Clam Meat (excl. pre-packaged).

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Description of Goods for Frozen Clams/Clam Meat (excl. pre-packaged)

HSN Code 03073910 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 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] 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 Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.) 2.5% 2.5% 5% 0%

Description of goods

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]

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%

Description of goods

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

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 2.5%
SGST 2.5%
IGST 5%
CESS 0%

What does HSN Code 03073910 not include?

Frozen Clams/Clam Meat (excl. pre-packaged) 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
Oysters : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Oysters : Other
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 : 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

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

Oysters : Other

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 : 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

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 : 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

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FAQs for HSN Code 03073910

What products are classified under HSN 3073910 ?

It includes Frozen Clams/Clam Meat (excl. pre-packaged)

How much GST applies to Frozen Clams/Clam Meat (excl. pre-packaged)?

Under HSN 03073910, Frozen Clams/Clam Meat (excl. pre-packaged) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

How to bill mixed items when Frozen Clams/Clam Meat (excl. pre-packaged) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen Clams/Clam Meat (excl. pre-packaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

Does ‘pre‑packaged & labelled’ change GST on Frozen Clams/Clam Meat (excl. pre-packaged)?

Yes. When Frozen Clams/Clam Meat (excl. pre-packaged) 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 Frozen Clams/Clam Meat (excl. pre-packaged)?

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 Clams/Clam Meat (excl. pre-packaged)?

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.

Are e‑way bill and e‑invoice required for Frozen Clams/Clam Meat (excl. pre-packaged)?

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.

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.

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