---
title: "HSN Code for Dried Squids | HSN 03074940 GST Rate"
description: "Find HSN and GST Rates for 03074940 related to Dried Squids with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03074940/"
---

# HSN Code 03074940: Dried Squids

- [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 |
| --- | --- | --- | --- | --- |
| Cuttle fish and squid : Other : Dried squids(other than fresh or chilled and other than pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% |
| Cuttle fish and squid : Other : Dried squids | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3074940 ?

It includes Dried Squids

### Is ITC allowed for costs used to trade Dried Squids?

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.

### Any import/export nuance for Dried Squids?

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

### Does ‘pre‑packaged & labelled’ change GST on Dried Squids?

Yes. When Dried Squids 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.

### Are e‑way bill and e‑invoice required for Dried Squids?

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 to bill mixed items when Dried Squids is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Dried Squids and Nil for exempt lines. This avoids misclassification and wrong tax collection.