What products are classified under HSN 3079990 ?
It includes Other Dried Nuts
HSN Code 03079990 represents Edible non crustacean inverts under GST classification. This code helps businesses identify Edible non crustacean inverts correctly for billing, taxation, and trade. With HSN Code 03079990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Edible non crustacean inverts.
HSN Code 03079990 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 | Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : other | 2.5% | 2.5% | 5% | 0% |
Description of goods
Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : 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
Edible non crustacean inverts 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 | |
| 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) | |
| Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other | |
| 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 |
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
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)
Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other
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
It includes Other Dried Nuts
Under HSN 03079990, Edible non crustacean inverts attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Edible non crustacean inverts; Nil for exempt items if applicable).
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.
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.