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HSN Codes chevron_right Section 01 chevron_right Chapter 03 chevron_right Sub Chapter 0309 chevron_right HSN Code 03099060

Taxonomy

• Section 01 – Live Animals, Animal Products • Chapter 03 – Fish and crustaceans,molluscs and other acquatic invertibrates • Sub Chapter 0309 – Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption • HSN 03099060 – Frozen Molluscs • Description of goods in HSN 03099060 • What does HSN Code 03099060 not include? • FAQs for HSN Code 03099060 • Important Disclaimer

HSN Code 03099060: Frozen Molluscs

HSN Code 03099060 represents Frozen Molluscs under GST classification. This code helps businesses identify Frozen Molluscs correctly for billing, taxation, and trade. With HSN Code 03099060, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Frozen Molluscs.

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Description of Goods for Frozen Molluscs

HSN Code 03099060 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)		 SGST
(%)		 IGST
(%)		 CESS
(%)
03 Fish and crustaceans,molluscs and other acquatic invertibrates 0309 Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption Other: Of molluscs, frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container] 0% 0% 0% 0%
03 Fish and crustaceans,molluscs and other acquatic invertibrates 0309 Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption Other: Of molluscs, frozen 2.5% 2.5% 5% 0%

Description of goods

Other: Of molluscs, frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Chapter

03 – Fish and crustaceans,molluscs and other acquatic invertibrates

Sub Chapter

0309 – Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption

CGST 0%
SGST 0%
IGST 0%
CESS 0%

Description of goods

Other: Of molluscs, frozen

Chapter

03 – Fish and crustaceans,molluscs and other acquatic invertibrates

Sub Chapter

0309 – Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption

CGST 2.5%
SGST 2.5%
IGST 5%
CESS 0%

What does HSN Code 03099060 not include?

Frozen Molluscs does not include products with the following descriptions:

HSN Code Description
03091010
Of Fish: Fresh or chilled
03091020
Of Fish: Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)
03091020
Of Fish: Frozen
03091030
Of Fish: Salted, in brine, dried or smoked (other than fresh or chilled and other than pre-packaged and labelled unit container)
03091030
Of Fish: Salted, in brine, dried or smoked
03091090
Of Fish: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
03091090
Of Fish: Other
03099011
Other: Of crustaceans, fresh or chilled: Vannamei shrimp (Litopenaeus vannamei)
03099012
Other: Of crustaceans, fresh or chilled: Indian white shrimp (Fenneropenaeus indicus)
03099013
Other: Of crustaceans, fresh or chilled: Black tiger shrimp (Penaeus monodon)
03099014
Other: Of crustaceans, fresh or chilled: Flower shrimp (Penaeus semisulcatus)
03099019
Other: Of crustaceans, fresh or chilled: Other
03099021
Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container)
03099021
Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei)
03099022
Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
03099022
Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus)
03099023
Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container)
03099023
Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon
03099024
Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
03099024
Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus)
03099029
Other: Of crustaceans, frozen: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
03099029
Other: Of crustaceans, frozen: Other
03099031
Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container)
03099031
Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei)
03099032
Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
03099032
Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus)
03099033
Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container)
03099033
Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon
03099034
Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
03099034
Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus)
03099039
Other: Of crustaceans, salted, in brine, dried or smoked: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
03099039
Other: Of crustaceans, salted, in brine, dried or smoked: Other
03099040
Other: Of crustaceans, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
03099040
Other: Of crustaceans, other
03099050
Other: Of molluscs, fresh or chilled [ other than fresh or chilled and other than pre-packaged and labelled unit container]
03099050
Other: Of molluscs, fresh or chilled
03099070
Other: Of molluscs, salted, in brine, dried or smoked[ other than fresh or chilled and other than pre-packaged and labelled unit container]
03099070
Other: Of molluscs, salted, in brine, dried or smoked
03099080
Other: Of molluscs, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
03099080
Other: Of molluscs, other
03099090
Other: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
03099090
Other: Other
HSN Code 03091010

Of Fish: Fresh or chilled

HSN Code 03091020

Of Fish: Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03091020

Of Fish: Frozen

HSN Code 03091030

Of Fish: Salted, in brine, dried or smoked (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03091030

Of Fish: Salted, in brine, dried or smoked

HSN Code 03091090

Of Fish: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03091090

Of Fish: Other

HSN Code 03099011

Other: Of crustaceans, fresh or chilled: Vannamei shrimp (Litopenaeus vannamei)

HSN Code 03099012

Other: Of crustaceans, fresh or chilled: Indian white shrimp (Fenneropenaeus indicus)

HSN Code 03099013

Other: Of crustaceans, fresh or chilled: Black tiger shrimp (Penaeus monodon)

HSN Code 03099014

Other: Of crustaceans, fresh or chilled: Flower shrimp (Penaeus semisulcatus)

HSN Code 03099019

Other: Of crustaceans, fresh or chilled: Other

HSN Code 03099021

Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03099021

Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei)

HSN Code 03099022

Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03099022

Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus)

HSN Code 03099023

Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03099023

Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon

HSN Code 03099024

Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03099024

Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus)

HSN Code 03099029

Other: Of crustaceans, frozen: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03099029

Other: Of crustaceans, frozen: Other

HSN Code 03099031

Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03099031

Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei)

HSN Code 03099032

Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03099032

Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus)

HSN Code 03099033

Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03099033

Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon

HSN Code 03099034

Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03099034

Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus)

HSN Code 03099039

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

HSN Code 03099039

Other: Of crustaceans, salted, in brine, dried or smoked: Other

HSN Code 03099040

Other: Of crustaceans, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

HSN Code 03099040

Other: Of crustaceans, other

HSN Code 03099050

Other: Of molluscs, fresh or chilled [ other than fresh or chilled and other than pre-packaged and labelled unit container]

HSN Code 03099050

Other: Of molluscs, fresh or chilled

HSN Code 03099070

Other: Of molluscs, salted, in brine, dried or smoked[ other than fresh or chilled and other than pre-packaged and labelled unit container]

HSN Code 03099070

Other: Of molluscs, salted, in brine, dried or smoked

HSN Code 03099080

Other: Of molluscs, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

HSN Code 03099080

Other: Of molluscs, other

HSN Code 03099090

Other: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

HSN Code 03099090

Other: Other

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FAQs for HSN Code 03099060

What products are classified under HSN 3099060 ?

It includes Frozen Molluscs

How to bill mixed items when Frozen Molluscs is sold with exempt goods?

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

How much GST applies to Frozen Molluscs?

Under HSN 03099060, Frozen Molluscs 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 Molluscs?

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.

Any import/export nuance for Frozen Molluscs?

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

Is ITC allowed for costs used to trade Frozen Molluscs?

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.

Does ‘pre‑packaged & labelled’ change GST on Frozen Molluscs?

Yes. When Frozen Molluscs 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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.

Explore More HSN Codes from Chapter 03 expand_more
Sub Chapters:
HSN Code 0301 | HSN Code 0302 | HSN Code 0303 | HSN Code 0304 | HSN Code 0305 | HSN Code 0306 | HSN Code 0307 | HSN Code 0308 | HSN Code 0309
HSN Codes:
HSN Code 03011100 | HSN Code 03011900 | HSN Code 03019100 | HSN Code 03019200 | HSN Code 03019300 | HSN Code 03019400 | HSN Code 03019500 | HSN Code 03019900 | HSN Code 03021100 | HSN Code 03021300 | HSN Code 03021400 | HSN Code 03021900 | HSN Code 03022100 | HSN Code 03022200 | HSN Code 03022300 | HSN Code 03022400 | HSN Code 03022900 | HSN Code 03023100 | HSN Code 03023200 | HSN Code 03023300 | HSN Code 03023400 | HSN Code 03023500 | HSN Code 03023600 | HSN Code 03023900 | HSN Code 03024000 | HSN Code 03024100 | HSN Code 03024200 | HSN Code 03024300 | HSN Code 03024400 | HSN Code 03024500 | HSN Code 03024600 | HSN Code 03024700 | HSN Code 03024900 | HSN Code 03025000 | HSN Code 03025100 | HSN Code 03025200 | HSN Code 03025300 | HSN Code 03025400 | HSN Code 03025500 | HSN Code 03025600 | HSN Code 03025900 | HSN Code 03026100 | HSN Code 03026200 | HSN Code 03026300 | HSN Code 03026400 | HSN Code 03026500 | HSN Code 03026600 | HSN Code 03026700 | HSN Code 03026800 | HSN Code 03026910 | HSN Code 03026920 | HSN Code 03026930 | HSN Code 03026990 | HSN Code 03027000 | HSN Code 03027100 | HSN Code 03027200 | HSN Code 03027300 | HSN Code 03027400 | HSN Code 03027900 | HSN Code 03028100 | HSN Code 03028200 | HSN Code 03028300 | HSN Code 03028400 | HSN Code 03028500 | HSN Code 03028910 | HSN Code 03028920 | HSN Code 03028930 | HSN Code 03028990 | HSN Code 03029000 | HSN Code 03029100 | HSN Code 03029110 | HSN Code 03029200 | HSN Code 03029210 | HSN Code 03029910 | HSN Code 03029990 | HSN Code 03031100 | HSN Code 03031200 | HSN Code 03031300 | HSN Code 03031400 | HSN Code 03031900 | HSN Code 03032100 | HSN Code 03032200 | HSN Code 03032300 | HSN Code 03032400 | HSN Code 03032500 | HSN Code 03032600 | HSN Code 03032900 | HSN Code 03033100 | HSN Code 03033200 | HSN Code 03033300 | HSN Code 03033400 | HSN Code 03033900 | HSN Code 03034100 | HSN Code 03034200 | HSN Code 03034300 | HSN Code 03034400 | HSN Code 03034500 | HSN Code 03034600 | HSN Code 03034900 | HSN Code 03035000 | HSN Code 03035100 | HSN Code 03035200 | HSN Code 03035300 | HSN Code 03035400 | HSN Code 03035500 | HSN Code 03035600 | HSN Code 03035700 | HSN Code 03035910 | HSN Code 03035990 | HSN Code 03036000 | HSN Code 03036100 | HSN Code 03036200 | HSN Code 03036300 | HSN Code 03036400 | HSN Code 03036500 | HSN Code 03036600 | HSN Code 03036700 | HSN Code 03036800 | HSN Code 03036900 | HSN Code 03037100 | HSN Code 03037200 | HSN Code 03037300 | HSN Code 03037400 | HSN Code 03037500 | HSN Code 03037600 | HSN Code 03037700 | HSN Code 03037910 | HSN Code 03037920 | HSN Code 03037930 | HSN Code 03037940 | HSN Code 03037950 | HSN Code 03037960 | HSN Code 03037970 | HSN Code 03037980 | HSN Code 03037991 | HSN Code 03037992 | HSN Code 03037999 | HSN Code 03038010 | HSN Code 03038090 | HSN Code 03038110 | HSN Code 03038190 | HSN Code 03038200 | HSN Code 03038300 | HSN Code 03038400 | HSN Code 03038910 | HSN Code 03038920 | HSN Code 03038930 | HSN Code 03038940 | HSN Code 03038950 | HSN Code 03038960 | HSN Code 03038970 | HSN Code 03038980 | HSN Code 03038990 | HSN Code 03038991 | HSN Code 03038992 | HSN Code 03038999 | HSN Code 03039010 | HSN Code 03039090 | HSN Code 03039110 | HSN Code 03039190 | HSN Code 03039200 | HSN Code 03039210 | HSN Code 03039910 | HSN Code 03039990 | HSN Code 03041000 | HSN Code 03041100 | HSN Code 03041200 | HSN Code 03041900 | HSN Code 03042010 | HSN Code 03042020 | HSN Code 03042030 | HSN Code 03042040 | HSN Code 03042050 | HSN Code 03042090 | HSN Code 03042100 | HSN Code 03042200 | HSN Code 03042910 | HSN Code 03042920 | HSN Code 03042930 | HSN Code 03042940 | HSN Code 03042950 | HSN Code 03042990 | HSN Code 03043100 | HSN Code 03043200 | HSN Code 03043300 | HSN Code 03043900 | HSN Code 03044100 | HSN Code 03044200 | HSN Code 03044300 | HSN Code 03044400 | HSN Code 03044500 | HSN Code 03044600 | HSN Code 03044700 | HSN Code 03044800 | HSN Code 03044910 | HSN Code 03044920 | HSN Code 03044930 | HSN Code 03044940 | HSN Code 03044990 | HSN Code 03045100 | HSN Code 03045200 | HSN Code 03045300 | HSN Code 03045400 | HSN Code 03045500 | HSN Code 03045600 | HSN Code 03045700 | HSN Code 03045910 | HSN Code 03045920 | HSN Code 03045930 | HSN Code 03045940 | HSN Code 03045990 | HSN Code 03046100 | HSN Code 03046200 | HSN Code 03046300 | HSN Code 03046900 | HSN Code 03047100 | HSN Code 03047200 | HSN Code 03047300 | HSN Code 03047400 | HSN Code 03047500 | HSN Code 03047900 | HSN Code 03048100 | HSN Code 03048200 | HSN Code 03048300 | HSN Code 03048400 | HSN Code 03048500 | HSN Code 03048600 | HSN Code 03048700 | HSN Code 03048810 | HSN Code 03048820 | HSN Code 03048830 | HSN Code 03048910 | HSN Code 03048920 | HSN Code 03048930 | HSN Code 03048940 | HSN Code 03048990 | HSN Code 03049000 | HSN Code 03049100 | HSN Code 03049200 | HSN Code 03049300 | HSN Code 03049400 | HSN Code 03049500 | HSN Code 03049600 | HSN Code 03049700 | HSN Code 03049900 | HSN Code 03051000 | HSN Code 03052000 | HSN Code 03053000 | HSN Code 03053100 | HSN Code 03053200 | HSN Code 03053900 | HSN Code 03054100 | HSN Code 03054200 | HSN Code 03054300 | HSN Code 03054400 | HSN Code 03054900 | HSN Code 03055100 | HSN Code 03055200 | HSN Code 03055300 | HSN Code 03055400 | HSN Code 03055910 | HSN Code 03055920 | HSN Code 03055930 | HSN Code 03055990 | HSN Code 03056100 | HSN Code 03056200 | HSN Code 03056300 | HSN Code 03056400 | HSN Code 03056910 | HSN Code 03056920 | HSN Code 03056930 | HSN Code 03056990 | HSN Code 03057100 | HSN Code 03057200 | HSN Code 03057900 | HSN Code 03061100 | HSN Code 03061210 | HSN Code 03061290 | HSN Code 03061400 | HSN Code 03061500 | HSN Code 03061610 | HSN Code 03061690 | HSN Code 03061711 | HSN Code 03061719 | HSN Code 03061720 | HSN Code 03061730 | HSN Code 03061740 | HSN Code 03061750 | HSN Code 03061790 | HSN Code 03061900 | HSN Code 03062100 | HSN Code 03062200 | HSN Code 03062400 | HSN Code 03062500 | HSN Code 03062600 | HSN Code 03062710 | HSN Code 03062790 | HSN Code 03062900 | HSN Code 03063100 | HSN Code 03063200 | HSN Code 03063300 | HSN Code 03063400 | HSN Code 03063500 | HSN Code 03063600 | HSN Code 03063610 | HSN Code 03063620 | HSN Code 03063630 | HSN Code 03063640 | HSN Code 03063650 | HSN Code 03063660 | HSN Code 03063690 | HSN Code 03063900 | HSN Code 03069100 | HSN Code 03069200 | HSN Code 03069300 | HSN Code 03069400 | HSN Code 03069500 | HSN Code 03069900 | HSN Code 03071100 | HSN Code 03071200 | HSN Code 03071900 | HSN Code 03072100 | HSN Code 03072200 | HSN Code 03072900 | HSN Code 03073100 | HSN Code 03073200 | HSN Code 03073910 | HSN Code 03073990 | HSN Code 03074110 | HSN Code 03074120 | HSN Code 03074210 | HSN Code 03074220 | HSN Code 03074310 | HSN Code 03074320 | HSN Code 03074330 | HSN Code 03074390 | HSN Code 03074910 | HSN Code 03074920 | HSN Code 03074930 | HSN Code 03074940 | HSN Code 03074990 | HSN Code 03075100 | HSN Code 03075200 | HSN Code 03075900 | HSN Code 03076000 | HSN Code 03077100 | HSN Code 03077200 | HSN Code 03077900 | HSN Code 03078100 | HSN Code 03078200 | HSN Code 03078300 | HSN Code 03078400 | HSN Code 03078700 | HSN Code 03078800 | HSN Code 03078900 | HSN Code 03079100 | HSN Code 03079200 | HSN Code 03079900 | HSN Code 03079910 | HSN Code 03079920 | HSN Code 03079990 | HSN Code 03081100 | HSN Code 03081200 | HSN Code 03081900 | HSN Code 03082100 | HSN Code 03082200 | HSN Code 03082900 | HSN Code 03083010 | HSN Code 03083020 | HSN Code 03083090 | HSN Code 03089000 | HSN Code 03091010 | HSN Code 03091020 | HSN Code 03091030 | HSN Code 03091090 | HSN Code 03099011 | HSN Code 03099012 | HSN Code 03099013 | HSN Code 03099014 | HSN Code 03099019 | HSN Code 03099021 | HSN Code 03099022 | HSN Code 03099023 | HSN Code 03099024 | HSN Code 03099029 | HSN Code 03099031 | HSN Code 03099032 | HSN Code 03099033 | HSN Code 03099034 | HSN Code 03099039 | HSN Code 03099040 | HSN Code 03099050 | HSN Code 03099060 | HSN Code 03099070 | HSN Code 03099080 | HSN Code 03099090
State Code List: