---
title: "HSN Code for Crustaceans, salted, in brine, dried or smoked | HSN 03099039 GST Rate"
description: "Find HSN and GST Rates for 03099039 related to Crustaceans, salted, in brine, dried or smoked with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03099039/"
---

# HSN Code 03099039: Crustaceans, salted, in brine, dried or smoked

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

## Frequently asked questions

### What products are classified under HSN 3099039 ?

It includes Crustaceans, salted, in brine, dried or smoked

### How to bill mixed items when Crustaceans, salted, in brine, dried or smoked is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Crustaceans, salted, in brine, dried or smoked and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Does ‘pre‑packaged & labelled’ change GST on Crustaceans, salted, in brine, dried or smoked?

Yes. When Crustaceans, salted, in brine, dried or smoked 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 Crustaceans, salted, in brine, dried or smoked?

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.

### Any import/export nuance for Crustaceans, salted, in brine, dried or smoked?

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 Crustaceans, salted, in brine, dried or smoked?

Under HSN 03099039, Crustaceans, salted, in brine, dried or smoked 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 Crustaceans, salted, in brine, dried or smoked?

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.