What products are classified under HSN 3099023 ?
It includes Frozen Black Tiger shrimp
HSN Code 03099023 represents Frozen Black Tiger shrimp under GST classification. This code helps businesses identify Frozen Black Tiger shrimp correctly for billing, taxation, and trade. With HSN Code 03099023, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frozen Black Tiger shrimp.
HSN Code 03099023 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: Black tiger shrimp (Penaeus monodon (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: Black tiger shrimp (Penaeus monodon | 2.5% | 2.5% | 5% | 0% |
Description of goods
Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon (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: Black tiger shrimp (Penaeus monodon
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 Black Tiger 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: 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: 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: 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: 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 Black Tiger shrimp
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Under HSN 03099023, Frozen Black Tiger 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.
Use separate invoice lines per HSN. Apply Varies for Frozen Black Tiger shrimp and Nil for exempt lines. This avoids misclassification and wrong tax collection.
Yes. When Frozen Black Tiger 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.
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.