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 or export of Frozen Clams/Clam Meat (excl. pre-packaged).

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Description of Goods for HSN Code 03073910

HSN Code 03073910 relates to the following description.

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 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 03072100

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

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 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

India’s Trade Performance — HSN Code 03073910 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹39 Cr

+7.03% vs FY 2023-24

0.0010% of India’s total exports

India’s Imports

FY 2024-25

Nil

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹39 Cr

Trade Surplus

Surplus rank #2341 of 12657 HSN codes

% of Sub-Chapter 0307

FY 2024-25

0.64%

Share of Sub-Chapter 0307’s total exports in FY 2024-25

Import side: 0.00% of Sub-Chapter 0307’s imports

Rank Within Sub-Chapter 0307

FY 2024-25

#6 of 43

Position by export value among HSN codes in Sub-Chapter 0307

At a glance

3.04%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#3971

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+317.38%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.64%

Contribution to Sub-Ch. 0307

Share of Sub-Chapter 0307 exports in FY 2024-25

India Export-Import Trade Statistics for HSN Code 03073910

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

FY 2018-19 Exp. Rank #3476

Balance

+32.13

Exports

32.18 ₹ Cr

0.0014% share

— YoY

0.62% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.14% of Sub-Ch. 0307

FY 2019-20 Exp. Rank #3908

Balance

+23.32

Exports

23.32 ₹ Cr

0.0011% share

−27.53% YoY

0.49% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0307

FY 2020-21 Exp. Rank #5317

Balance

+8.40

Exports

8.40 ₹ Cr

0.0004% share

−63.98% YoY

0.21% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

FY 2021-22 Exp. Rank #3850

Balance

+35.06

Exports

35.06 ₹ Cr

0.0011% share

+317.38% YoY

0.63% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

FY 2022-23 Exp. Rank #3713

Balance

+41.72

Exports

41.72 ₹ Cr

0.0012% share

+19.00% YoY

0.61% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

FY 2023-24 Exp. Rank #3993

Balance

+35.98

Exports

35.98 ₹ Cr

0.0010% share

−13.76% YoY

0.60% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

FY 2024-25 Exp. Rank #3971

Balance

+38.51

Exports

38.51 ₹ Cr

0.0010% share

+7.03% YoY

0.64% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

CAGR · 7-Year

Exports

3.04% /yr

Imports

—

Consistently Surplus
Sub-Chapter 0307 total

reference, FY 2024-25

Export

₹6,041.62 Cr

Import

₹28.56 Cr

Trade Balance

+6,013.06

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

Key Trade Insights: HSN Code 03073910 Export-Import Analysis

Consistent Export Growth: 3.04% CAGR Over 7 Years

India's exports under HSN Code 03073910 have grown at a compound annual rate of 3.04% over 7 fiscal years, rising from ₹32.18 Crore in FY 2018-19 to ₹38.51 Crore in FY 2024-25.

HSN Code 03073910 Ranked #3971 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 03073910 ranks #3971 out of 12657 HSN codes by total export value. Within Sub-Chapter 0307, it ranks #6 of 43. By trade surplus, it ranks #2341 of 12657.

FY 2021-22 Was the Strongest Growth Year for HSN Code 03073910 Exports

The strongest single-year export movement for HSN Code 03073910 was recorded in FY 2021-22, when exports surged by 317.38% over the prior year.

India Maintains a Trade Surplus of ₹38.51 Crore in HSN Code 03073910 Goods

In FY 2024-25, India's exports of ₹38.51 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹38.51 Crore — ranking #2341 of 12657 by surplus magnitude.

HSN Code 03073910 Contributes 0.64% of Sub-Chapter 0307 Exports — Ranked #6

Among the 43 HSN codes under Sub-Chapter 0307, HSN Code 03073910 ranks #6 by export value — accounting for 0.64% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

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Frequently Asked Questions

Clear answers to common queries about HSN Code 03073910 and GST compliance.

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.