What products are classified under HSN 3091020 ?
It includes Fresh or Chilled Frog Legs
HSN Code 03091020 represents Fresh or Chilled Frog Legs under GST classification. This code helps businesses identify Fresh or Chilled Frog Legs correctly for billing, taxation, and trade. With HSN Code 03091020, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh or Chilled Frog Legs.
HSN Code 03091020 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 | 0309 | Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption | Of Fish: Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% |
| 03 | Fish and crustaceans,molluscs and other acquatic invertibrates | 0309 | Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption | Of Fish: Frozen | 2.5% | 2.5% | 5% | 0% |
Description of goods
Of Fish: Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)
Chapter
03 – Fish and crustaceans,molluscs and other acquatic invertibrates
Sub Chapter
0309 – Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption
Fresh or Chilled Frog Legs does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of Fish: Fresh or chilled | |
| Of Fish: Salted, in brine, dried or smoked (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Of Fish: Salted, in brine, dried or smoked | |
| Of Fish: Other (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Of Fish: Other | |
| Other: Of crustaceans, fresh or chilled: Vannamei shrimp (Litopenaeus vannamei) | |
| Other: Of crustaceans, fresh or chilled: Indian white shrimp (Fenneropenaeus indicus) | |
| Other: Of crustaceans, fresh or chilled: Black tiger shrimp (Penaeus monodon) | |
| Other: Of crustaceans, fresh or chilled: Flower shrimp (Penaeus semisulcatus) | |
| Other: Of crustaceans, fresh or chilled: Other | |
| Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei) | |
| Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus) | |
| Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon | |
| Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus) | |
| Other: Of crustaceans, frozen: Other (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other: Of crustaceans, frozen: Other | |
| Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei) | |
| Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus) | |
| Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon | |
| Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus) | |
| Other: Of crustaceans, salted, in brine, dried or smoked: Other (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Other: Of crustaceans, salted, in brine, dried or smoked: Other | |
| Other: Of crustaceans, other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Other: Of crustaceans, other | |
| Other: Of molluscs, fresh or chilled [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Other: Of molluscs, fresh or chilled | |
| Other: Of molluscs, frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Other: Of molluscs, frozen | |
| Other: Of molluscs, salted, in brine, dried or smoked[ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Other: Of molluscs, salted, in brine, dried or smoked | |
| Other: Of molluscs, other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Other: Of molluscs, other | |
| Other: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Other: Other |
Of Fish: Fresh or chilled
Of Fish: Salted, in brine, dried or smoked (other than fresh or chilled and other than pre-packaged and labelled unit container)
Of Fish: Salted, in brine, dried or smoked
Of Fish: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
Of Fish: Other
Other: Of crustaceans, fresh or chilled: Vannamei shrimp (Litopenaeus vannamei)
Other: Of crustaceans, fresh or chilled: Indian white shrimp (Fenneropenaeus indicus)
Other: Of crustaceans, fresh or chilled: Black tiger shrimp (Penaeus monodon)
Other: Of crustaceans, fresh or chilled: Flower shrimp (Penaeus semisulcatus)
Other: Of crustaceans, fresh or chilled: Other
Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei)
Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus)
Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon
Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus)
Other: Of crustaceans, frozen: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, frozen: Other
Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei)
Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus)
Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon
Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus)
Other: Of crustaceans, salted, in brine, dried or smoked: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, salted, in brine, dried or smoked: Other
Other: Of crustaceans, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of crustaceans, other
Other: Of molluscs, fresh or chilled [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of molluscs, fresh or chilled
Other: Of molluscs, frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of molluscs, frozen
Other: Of molluscs, salted, in brine, dried or smoked[ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of molluscs, salted, in brine, dried or smoked
Other: Of molluscs, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of molluscs, other
Other: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Other
It includes Fresh or Chilled Frog Legs
Don’t charge GST on exempt fresh/chilled items. Only non‑fresh/chilled, pre‑packaged & labelled packs draw 5%.
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.
Use the correct HSN and mention the form (fresh/chilled vs frozen/dried) and whether it’s pre‑packaged & labelled.
No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under 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.