---
title: "HSN Code for Storage Units | Digital Video Disc Drive | HSN 03078800 GST Rate"
description: "Find HSN and GST Rates for 03078800 related to Storage Units | Digital Video Disc Drive with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03078800/"
---

# HSN Code 03078800: Storage Units | Digital Video Disc Drive

- [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 stromboid conchs (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 stromboid conchs | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3078800 ?

It includes Storage Units | Digital Video Disc Drive

### Is ITC allowed for costs used to trade Storage Units / Digital Video Disc Drive?

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.

### How much GST applies to Storage Units / Digital Video Disc Drive?

Under HSN 03078800, Storage Units / Digital Video Disc Drive attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### How to bill mixed items when Storage Units / Digital Video Disc Drive is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Storage Units / Digital Video Disc Drive and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Any import/export nuance for Storage Units / Digital Video Disc Drive?

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 Storage Units / Digital Video Disc Drive?

Yes. When Storage Units / Digital Video Disc Drive 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.