HSN Code 03099021: Frozen Vannamei shrimp

HSN Code 03099021 represents Frozen Vannamei shrimp under GST classification. This code helps businesses identify Frozen Vannamei shrimp correctly for billing, taxation, and trade. With HSN Code 03099021, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frozen Vannamei shrimp.

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Description of Goods for Frozen Vannamei shrimp

HSN Code 03099021 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 Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei) (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 Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei) 2.5% 2.5% 5% 0%

Description of goods

Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei) (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

CGST 0%
SGST 0%
IGST 0%
CESS 0%

Description of goods

Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei)

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

CGST 2.5%
SGST 2.5%
IGST 5%
CESS 0%

What does HSN Code 03099021 not include?

Frozen Vannamei shrimp 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
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: 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

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: 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

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FAQs for HSN Code 03099021

What products are classified under HSN 3099021 ?

It includes Frozen Vannamei shrimp

How to bill mixed items when Frozen Vannamei shrimp is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen Vannamei shrimp and Nil for exempt lines. This avoids misclassification and wrong tax collection.

Any import/export nuance for Frozen Vannamei shrimp?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

Does ‘pre‑packaged & labelled’ change GST on Frozen Vannamei shrimp?

Yes. When Frozen Vannamei shrimp 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.

How much GST applies to Frozen Vannamei shrimp?

Under HSN 03099021, Frozen Vannamei shrimp attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

Are e‑way bill and e‑invoice required for Frozen Vannamei shrimp?

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.

Is ITC allowed for costs used to trade Frozen Vannamei shrimp?

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.

Important Disclaimer

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.

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