---
title: "HSN Code for Live, Fresh Or Chilled Abalone | HSN 03078100 GST Rate"
description: "Find HSN and GST Rates for 03078100 related to Live, Fresh Or Chilled Abalone with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03078100/"
---

# HSN Code 03078100: Live, Fresh Or Chilled Abalone

- [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 |
| --- | --- | --- | --- | --- |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled abalone | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3078100 ?

It includes Live, Fresh Or Chilled Abalone

### Does e‑invoicing apply for Live, Fresh Or Chilled Abalone?

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.

### How should I show Live, Fresh Or Chilled Abalone on the invoice?

Use the correct HSN and mention the form (fresh/chilled vs frozen/dried) and whether it’s pre‑packaged & labelled.

### Can I claim ITC on expenses linked to Live, Fresh Or Chilled Abalone?

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

### Do I need an e‑way bill when moving Live, Fresh Or Chilled Abalone?

e‑Way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions. Check your state’s list for agri/animal goods.