---
title: "HSN Code for Ther Abalone (Other Than Fresh/Chilled) | HSN 03078700 GST Rate"
description: "Find HSN and GST Rates for 03078700 related to Ther Abalone (Other Than Fresh/Chilled) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03078700/"
---

# HSN Code 03078700: Ther Abalone (Other Than Fresh/Chilled)

- [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.): Other abalone (other than fresh or chilled and other than pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other abalone | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3078700 ?

It includes Ther Abalone (Other Than Fresh/Chilled)

### Any typical mistake to avoid with Ther Abalone (Other Than Fresh/Chilled)?

Don’t charge GST on exempt fresh/chilled items. Only non‑fresh/chilled, pre‑packaged & labelled packs draw 5%.

### Can I claim ITC on expenses linked to Ther Abalone (Other Than Fresh/Chilled)?

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

### How should I show Ther Abalone (Other Than Fresh/Chilled) on the invoice?

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

### Does e‑invoicing apply for Ther Abalone (Other Than Fresh/Chilled)?

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.