HSN Code 03075900: Frozen octopus

HSN Code 03075900 represents Frozen octopus under GST classification. This code helps businesses identify Frozen octopus correctly for billing, taxation, and trade. With HSN Code 03075900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Frozen octopus.

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Description of Goods for HSN Code 03075900

HSN Code 03075900 relates to the following description.

Description of Goods

Octopus (Octopus spp.) : Other(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

Octopus (Octopus spp.) : Other

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 03075900 not include?

Frozen octopus 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 03073910

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]

HSN Code 03073910

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

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 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 03075900 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

₹25 Cr

−2.07% vs FY 2023-24

0.0007% 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

₹25 Cr

Trade Surplus

Surplus rank #2671 of 12657 HSN codes

% of Sub-Chapter 0307

FY 2024-25

0.42%

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

#8 of 43

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

At a glance

−21.21%

Export CAGR

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

#4568

National Export Rank

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

+47.90%

Peak Growth Year

FY 2021-22 · strongest single-year move

0.42%

Contribution to Sub-Ch. 0307

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

India Export-Import Trade Statistics for HSN Code 03075900

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 #1958

Balance

+104.78

Exports

104.83 ₹ Cr

0.0046% share

— YoY

2.01% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.14% of Sub-Ch. 0307

FY 2019-20 Exp. Rank #2492

Balance

+67.45

Exports

67.46 ₹ Cr

0.0031% share

−35.65% YoY

1.41% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−80.00% YoY

0.03% of Sub-Ch. 0307

FY 2020-21 Exp. Rank #3964

Balance

+23.76

Exports

23.76 ₹ Cr

0.0011% share

−64.78% YoY

0.58% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0307

FY 2021-22 Exp. Rank #3847

Balance

+35.13

Exports

35.14 ₹ Cr

0.0011% share

+47.90% YoY

0.64% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.04% of Sub-Ch. 0307

FY 2022-23 Exp. Rank #3829

Balance

+37.50

Exports

38.42 ₹ Cr

0.0011% share

+9.33% YoY

0.56% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+9,100.00% YoY

2.30% of Sub-Ch. 0307

FY 2023-24 Exp. Rank #4429

Balance

+25.61

Exports

25.61 ₹ Cr

0.0007% share

−33.34% YoY

0.43% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0307

FY 2024-25 Exp. Rank #4568

Balance

+25.08

Exports

25.08 ₹ Cr

0.0007% share

−2.07% YoY

0.42% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

CAGR · 7-Year

Exports

−21.21% /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 03075900 Export-Import Analysis

Export Decline: −21.21% CAGR Over 7 Years

India's exports under HSN Code 03075900 have declined at a compound annual rate of −21.21% over 7 fiscal years, falling from ₹104.83 Crore in FY 2018-19 to ₹25.08 Crore in FY 2024-25.

HSN Code 03075900 Ranked #4568 Among All 12657 HSN codes by Export Value

In FY 2024-25, HSN Code 03075900 ranks #4568 out of 12657 HSN codes by total export value. Within Sub-Chapter 0307, it ranks #8 of 43. By trade surplus, it ranks #2671 of 12657.

FY 2021-22 Was the Strongest Growth Year for HSN Code 03075900 Exports

The strongest single-year export movement for HSN Code 03075900 was recorded in FY 2021-22, when exports surged by 47.90% over the prior year.

India Maintains a Trade Surplus of ₹25.08 Crore in HSN Code 03075900 Goods

In FY 2024-25, India's exports of ₹25.08 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹25.08 Crore — ranking #2671 of 12657 by surplus magnitude.

HSN Code 03075900 Contributes 0.42% of Sub-Chapter 0307 Exports — Ranked #8

Among the 43 HSN codes under Sub-Chapter 0307, HSN Code 03075900 ranks #8 by export value — accounting for 0.42% 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 03075900 and GST compliance.

What products are classified under HSN 3075900 ?

It includes Frozen octopus

How to bill mixed items when Frozen octopus is sold with exempt goods?

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

Are e‑way bill and e‑invoice required for Frozen octopus?

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.

Does ‘pre‑packaged & labelled’ change GST on Frozen octopus?

Yes. When Frozen octopus 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.

How much GST applies to Frozen octopus?

Under HSN 03075900, Frozen octopus attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

Is ITC allowed for costs used to trade Frozen octopus?

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 Frozen octopus?

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

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.