What products are classified under HSN 3074220 ?
It includes Fresh Squid
HSN Code 03074220 represents Fresh Squid under GST classification. This code helps businesses identify Fresh Squid correctly for billing, taxation, and trade. With HSN Code 03074220, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh Squid.
HSN Code 03074220 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 | Cuttle fish and squid : squid | 0% | 0% | 0% | 0% |
Description of goods
Cuttle fish and squid : squid
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
Fresh Squid 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 : 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] | |
| Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.) | |
| 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 : 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 : 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]
Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.)
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 : 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
It includes Fresh Squid
e‑Invoicing depends on turnover, not the item rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported to IRP unless you are a notified exempt person.
Use the correct HSN and mention the form (fresh/chilled vs frozen/dried) and whether it’s pre‑packaged & labelled.
No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.
Don’t charge GST on exempt fresh/chilled items. Only non‑fresh/chilled, pre‑packaged & labelled packs draw 5%.
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.