---
title: "HSN Code for Frozen Black Tiger shrimp | HSN 03099023 GST Rate"
description: "Find HSN and GST Rates for 03099023 related to Frozen Black Tiger shrimp with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03099023/"
---

# HSN Code 03099023: Frozen Black Tiger 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: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% |
| Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3099023 ?

It includes Frozen Black Tiger shrimp

### Any import/export nuance for Frozen Black Tiger shrimp?

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

### How much GST applies to Frozen Black Tiger shrimp?

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.

### Are e‑way bill and e‑invoice required for Frozen Black Tiger 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.

### How to bill mixed items when Frozen Black Tiger shrimp is sold with exempt goods?

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.

### Does ‘pre‑packaged & labelled’ change GST on Frozen Black Tiger shrimp?

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.