What products are classified under HSN 3099021 ?
It includes 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.
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
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
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
It includes Frozen Vannamei shrimp
Use separate invoice lines per HSN. Apply Varies for Frozen Vannamei shrimp and Nil for exempt lines. This avoids misclassification and wrong tax collection.
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
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.
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.
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.
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.
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.