---
title: "HSN Code for Frozen Flower Shrimp | HSN 03099024 GST Rate"
description: "Find HSN and GST Rates for 03099024 related to Frozen Flower Shrimp with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03099024/"
---

# HSN Code 03099024: Frozen Flower 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: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% |
| Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3099024 ?

It includes Frozen Flower Shrimp

### How to bill mixed items when Frozen Flower Shrimp is sold with exempt goods?

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

### How much GST applies to Frozen Flower Shrimp?

Under HSN 03099024, Frozen Flower Shrimp attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Any import/export nuance for Frozen Flower 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 Flower Shrimp?

Yes. When Frozen Flower 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.

### Is ITC allowed for costs used to trade Frozen Flower 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.