---
title: "HSN Code for Other Crustaceans | HSN 03099040 GST Rate"
description: "Find HSN and GST Rates for 03099040 related to Other Crustaceans with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03099040/"
---

# HSN Code 03099040: Other 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, other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Other: Of crustaceans, other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3099040 ?

It includes Other Crustaceans

### Any import/export nuance for Other Crustaceans?

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 Other Crustaceans?

Yes. When Other 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.

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

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

### Is ITC allowed for costs used to trade Other 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.

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

Under HSN 03099040, Other Crustaceans attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.