---
title: "HSN Code for Other Frozen Crustaceans | HSN 03099029 GST Rate"
description: "Find HSN and GST Rates for 03099029 related to Other Frozen Crustaceans with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03099029/"
---

# HSN Code 03099029: Other Frozen Crustaceans

- [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: Other (other than fresh or chilled and other than pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% |
| Other: Of crustaceans, frozen: Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3099029 ?

It includes Other Frozen Crustaceans

### Does ‘pre‑packaged & labelled’ change GST on Other Frozen Crustaceans?

Yes. When Other Frozen Crustaceans 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.

### Are e‑way bill and e‑invoice required for Other Frozen Crustaceans?

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 much GST applies to Other Frozen Crustaceans?

Under HSN 03099029, Other Frozen Crustaceans attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### How to bill mixed items when Other Frozen Crustaceans is sold with exempt goods?

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

### Is ITC allowed for costs used to trade Other Frozen Crustaceans?

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.