---
title: "HSN Code for Sea Shell Flesh (Aquatic Invertebrates) | HSN 03078900 GST Rate"
description: "Find HSN and GST Rates for 03078900 related to Sea Shell Flesh (Aquatic Invertebrates) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03078900/"
---

# HSN Code 03078900: Sea Shell Flesh (Aquatic Invertebrates)

- [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 |
| --- | --- | --- | --- | --- |
| Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3078900 ?

It includes Mozzarella cheese

### Can we claim ITC on inputs used to trade Sea Shell Flesh (Aquatic Invertebrates)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Sea Shell Flesh (Aquatic Invertebrates) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Sea Shell Flesh (Aquatic Invertebrates); Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Sea Shell Flesh (Aquatic Invertebrates)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How much GST applies to Sea Shell Flesh (Aquatic Invertebrates)?

Under HSN 03078900, Sea Shell Flesh (Aquatic Invertebrates) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Sea Shell Flesh (Aquatic Invertebrates)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.