---
title: "HSN Code for Frozen Vannamei shrimp | HSN 03099021 GST Rate"
description: "Find HSN and GST Rates for 03099021 related to Frozen Vannamei shrimp with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03099021/"
---

# HSN Code 03099021: Frozen Vannamei shrimp

- [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 0309: Fish & crustacean meals](https://busy.in/hsn/sub-chapter-0309/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| 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% |
| Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### 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.