What products are classified under HSN 3091090 ?
It includes Frozen fish – Other
HSN Code 03091090 represents Frozen fish – Other under GST classification. This code helps businesses identify Frozen fish – Other correctly for billing, taxation, and trade. With HSN Code 03091090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frozen fish – Other.
HSN Code 03091090 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: Other (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: Other | 2.5% | 2.5% | 5% | 0% |
Description of goods
Of Fish: Other (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
Frozen fish – Other does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Of Fish: Fresh or chilled | |
| Of Fish: Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container) | |
| Of Fish: Frozen | |
| 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 | |
| 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: Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)
Of Fish: Frozen
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
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 Frozen fish – Other
Use separate invoice lines per HSN. Apply Varies for Frozen fish – Other and Nil for exempt lines. This avoids misclassification and wrong tax collection.
Under HSN 03091090, Frozen fish – Other attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
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.
e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Yes. When Frozen fish – Other 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.
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.