---
title: "HSN Code for Squid, live/fresh/chilled | HSN 03074120 GST Rate"
description: "Find HSN and GST Rates for 03074120 related to Squid, live/fresh/chilled with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03074120/"
---

# HSN Code 03074120: Squid, live/fresh/chilled

- [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 |
| --- | --- | --- | --- | --- |
| 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 | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3074120 ?

It includes Artemia (Silkworm Pupae)

### Does e‑invoicing apply when I sell Squid, live/fresh/chilled?

e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported.

### Any watch‑outs when classifying Squid, live/fresh/chilled?

Use the exact HSN and form. Don’t charge GST on exempt items; apply 5%/12%/18% only where the entry requires it.

### Any example to understand GST on Squid, live/fresh/chilled?

Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply for food items.

### Do I need an e‑way bill while moving Squid, live/fresh/chilled?

An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for such goods.

### Is ITC available on expenses for supplying Squid, live/fresh/chilled?

No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.