---
title: "HSN Code for Edible non crustacean inverts | HSN 03079990 GST Rate"
description: "Find HSN and GST Rates for 03079990 related to Edible non crustacean inverts with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03079990/"
---

# HSN Code 03079990: Edible non crustacean inverts

- [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 |
| --- | --- | --- | --- | --- |
| 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% |

## Frequently asked questions

### What products are classified under HSN 3079990 ?

It includes Other Dried Nuts

### How much GST applies to Edible non crustacean inverts?

Under HSN 03079990, Edible non crustacean inverts attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### How should mixed supplies be billed when Edible non crustacean inverts is sold with other items?

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).

### Does packaging or labelling change the GST for Edible non crustacean inverts?

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.

### Do e‑way bill and e‑invoice apply for Edible non crustacean inverts?

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.

### Any common misclassification issue with Edible non crustacean inverts?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Edible non crustacean inverts?

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