HSN Code 03099070: Salted/Brined/Dried/Smoked Molluscs

HSN Code 03099070 represents Salted/Brined/Dried/Smoked Molluscs under GST classification. This code helps businesses identify Salted/Brined/Dried/Smoked Molluscs correctly for billing, taxation, and trade. With HSN Code 03099070, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Salted/Brined/Dried/Smoked Molluscs.

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Description of Goods for Salted/Brined/Dried/Smoked Molluscs

HSN Code 03099070 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, salted, in brine, dried or smoked[ 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, salted, in brine, dried or smoked 2.5% 2.5% 5% 0%

Description of goods

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

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 03099070 not include?

Salted/Brined/Dried/Smoked Molluscs does not include products with the following descriptions:

HSN Code Description
Of Fish: Fresh or chilled
Of Fish: Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)
Of Fish: Frozen
Of Fish: Salted, in brine, dried or smoked (other than fresh or chilled and other than pre-packaged and labelled unit container)
Of Fish: Salted, in brine, dried or smoked
Of Fish: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
Of Fish: Other
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, fresh or chilled: Other
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: Vannamei shrimp (Litopenaeus vannamei)
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: Black tiger shrimp (Penaeus monodon
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: Flower shrimp (Penaeus semisulcatus)
Other: Of crustaceans, frozen: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, frozen: Other
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, salted, in brine, dried or smoked: Other
Other: Of crustaceans, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of crustaceans, other
Other: Of molluscs, fresh or chilled [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of molluscs, fresh or chilled
Other: Of molluscs, frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of molluscs, frozen
Other: Of molluscs, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of molluscs, other
Other: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Other

Of Fish: Fresh or chilled

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

Of Fish: Frozen

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

Of Fish: Salted, in brine, dried or smoked

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

Of Fish: Other

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, fresh or chilled: Other

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: Vannamei shrimp (Litopenaeus vannamei)

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: Black tiger shrimp (Penaeus monodon

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: Flower shrimp (Penaeus semisulcatus)

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

Other: Of crustaceans, frozen: Other

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, salted, in brine, dried or smoked: Other

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

Other: Of crustaceans, other

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

Other: Of molluscs, fresh or chilled

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

Other: Of molluscs, frozen

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

Other: Of molluscs, other

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

Other: Other

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FAQs for HSN Code 03099070

What products are classified under HSN 3099070 ?

It includes Salted/Brined/Dried/Smoked Molluscs

Is ITC allowed for costs used to trade Salted/Brined/Dried/Smoked 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.

Any import/export nuance for Salted/Brined/Dried/Smoked Molluscs?

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

How to bill mixed items when Salted/Brined/Dried/Smoked Molluscs is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Salted/Brined/Dried/Smoked Molluscs and Nil for exempt lines. This avoids misclassification and wrong tax collection.

Are e‑way bill and e‑invoice required for Salted/Brined/Dried/Smoked 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.

How much GST applies to Salted/Brined/Dried/Smoked Molluscs?

Under HSN 03099070, Salted/Brined/Dried/Smoked Molluscs attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

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.

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