HSN Code 03077900: Frozen clams and cockles (other)

HSN Code 03077900 represents Frozen clams and cockles (other) under GST classification. This code helps businesses identify Frozen clams and cockles (other) correctly for billing, taxation, and trade. With HSN Code 03077900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frozen clams and cockles (other).

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Description of Goods for Frozen clams and cockles (other)

HSN Code 03077900 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 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) 0% 0% 0% 0%
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 Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other 2.5% 2.5% 5% 0%

Description of goods

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)

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

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : 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 03077900 not include?

Frozen clams and cockles (other) 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 : squid
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
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 : squid

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

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

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 : 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

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FAQs for HSN Code 03077900

What products are classified under HSN 3077900 ?

It includes Frozen clams and cockles (other)

How much GST applies to Frozen clams and cockles (other)?

Under HSN 03077900, Frozen clams and cockles (other) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

Does ‘pre‑packaged & labelled’ change GST on Frozen clams and cockles (other)?

Yes. When Frozen clams and cockles (other) 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 to bill mixed items when Frozen clams and cockles (other) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen clams and cockles (other) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

Is ITC allowed for costs used to trade Frozen clams and cockles (other)?

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 and cockles (other)?

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.

Any import/export nuance for Frozen clams and cockles (other)?

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.

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