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 or export of Frozen Molluscs.

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Description of Goods for HSN Code 03099060

HSN Code 03099060 relates to the following description.

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.

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

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

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

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

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

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

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

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

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

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

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

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

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

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)

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

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)

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

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)

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

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)

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

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

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

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

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

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

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

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Frequently Asked Questions

Clear answers to common queries about HSN Code 03099060 and GST compliance.

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.