What products are classified under HSN 0306
It includes Live, fresh & chilled crustaceans
HSN Sub Chapter 0306 represents Live, fresh & chilled crustaceans under GST classification. This code helps businesses identify Live, fresh & chilled crustaceans correctly for billing, taxation, and trade. With HSN Sub Chapter 0306, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Live, fresh & chilled crustaceans.
GST Rate for Live, fresh & chilled crustaceans under HSN Code 0306. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 03 | 0306 | Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption | 5% | 5% |
Chapter: 03
Description: Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
Following Tariff HSN code falls under Live, fresh & chilled crustaceans:
| Tariff HSN | Description |
|---|---|
| Frozen: Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen: Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) | |
| Frozen : Lobsters (Homarus spp.) : Whole, cooked [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen : Lobsters (Homarus spp.) : Whole, cooked | |
| Frozen : Lobsters (Homarus spp.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen : Lobsters (Homarus spp.) : Other | |
| Frozen : Crabs [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen : Crabs | |
| Frozen : Norway lobsters (Nephrops norvegicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen : Norway lobsters (Nephrops norvegicus) | |
| Frozen : Accelerated Freeze Dried (AFD) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen : Accelerated Freeze Dried (AFD) | |
| Frozen : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen : Other | |
| Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Accelerated Freeze Dried (AFD) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Accelerated Freeze Dried (AFD) | |
| Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Other | |
| Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Vannamei shrimp (Litopenaeus vannamei) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Vannamei shrimp (Litopenaeus vannamei) | |
| Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Indian white shrimp (Fenneropenaeus indicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Indian white shrimp (Fenneropenaeus indicus) | |
| Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Black tiger shrimp (Penaeus monodon) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Black tiger shrimp (Penaeus monodon) | |
| Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Flower shrimp (Penaeus semisulcatus) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Flower shrimp (Penaeus semisulcatus) | |
| Frozen: Other shrimps and prawns : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen: Other shrimps and prawns : Other | |
| Frozen: Other, including flours, meals and pellets, of crustaceans, fit for human consumption [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Frozen: Other, including flours, meals and pellets, of crustaceans, fit for human consumption | |
| Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : rock lobster and other sea craw fish(palinurus spp., panulirus spp., jasus spp.) | |
| Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : lobsters (homarus spp.) | |
| Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : crabs | |
| Norway lobsters(nephops norvegicus) | |
| Cold-water shrimps and prawns (pandalus spp, crangon crangon) | |
| Powdered | |
| Other | |
| Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : other, including flours, meals and pellets, of crustaceans, fit for human consumption | |
| Live, fresh or chilled: Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Live, fresh or chilled: Lobsters (Homarus spp.) | |
| Live, fresh or chilled: Crabs | |
| Live, fresh or chilled: Norway lobsters ( Nephrops norvegicus ) | |
| Live, fresh or chilled: Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | |
| Other shrimps and prawns | |
| Scampi (Macrobachium spp.) | |
| Vannamei shrimp (Litopenaeus vannamei) | |
| Indian white shrimp (Fenneropenaeus indicus) | |
| Black tiger shrimp (Penaeus monodon) | |
| Flower Shrimp(Penaeus semisulcatus) | |
| Artemia | |
| Other | |
| Live, fresh or chilled: Other | |
| Other: Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) | |
| Other: Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) | |
| Other: Lobsters ( Homarus spp.)[ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Other: Lobsters ( Homarus spp.) | |
| Other: Crabs[ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Other: Crabs | |
| Other: Norway lobsters (Nephrops norvegicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Other: Norway lobsters (Nephrops norvegicus) | |
| Other: Shrimps and prawns [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Other: Shrimps and prawns | |
| Other: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Other: Other |
Frozen: Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen: Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)
Frozen : Lobsters (Homarus spp.) : Whole, cooked [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen : Lobsters (Homarus spp.) : Whole, cooked
Frozen : Lobsters (Homarus spp.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen : Lobsters (Homarus spp.) : Other
Frozen : Crabs [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen : Crabs
Frozen : Norway lobsters (Nephrops norvegicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen : Norway lobsters (Nephrops norvegicus)
Frozen : Accelerated Freeze Dried (AFD) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen : Accelerated Freeze Dried (AFD)
Frozen : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen : Other
Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Accelerated Freeze Dried (AFD) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Accelerated Freeze Dried (AFD)
Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Other
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Vannamei shrimp (Litopenaeus vannamei) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Vannamei shrimp (Litopenaeus vannamei)
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Indian white shrimp (Fenneropenaeus indicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Indian white shrimp (Fenneropenaeus indicus)
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Black tiger shrimp (Penaeus monodon) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Black tiger shrimp (Penaeus monodon)
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Flower shrimp (Penaeus semisulcatus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Flower shrimp (Penaeus semisulcatus)
Frozen: Other shrimps and prawns : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen: Other shrimps and prawns : Other
Frozen: Other, including flours, meals and pellets, of crustaceans, fit for human consumption [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Frozen: Other, including flours, meals and pellets, of crustaceans, fit for human consumption
Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : rock lobster and other sea craw fish(palinurus spp., panulirus spp., jasus spp.)
Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : lobsters (homarus spp.)
Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : crabs
Norway lobsters(nephops norvegicus)
Cold-water shrimps and prawns (pandalus spp, crangon crangon)
Powdered
Other
Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : other, including flours, meals and pellets, of crustaceans, fit for human consumption
Live, fresh or chilled: Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Live, fresh or chilled: Lobsters (Homarus spp.)
Live, fresh or chilled: Crabs
Live, fresh or chilled: Norway lobsters ( Nephrops norvegicus )
Live, fresh or chilled: Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)
Other shrimps and prawns
Scampi (Macrobachium spp.)
Vannamei shrimp (Litopenaeus vannamei)
Indian white shrimp (Fenneropenaeus indicus)
Black tiger shrimp (Penaeus monodon)
Flower Shrimp(Penaeus semisulcatus)
Artemia
Other
Live, fresh or chilled: Other
Other: Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)
Other: Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)
Other: Lobsters ( Homarus spp.)[ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Lobsters ( Homarus spp.)
Other: Crabs[ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Crabs
Other: Norway lobsters (Nephrops norvegicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Norway lobsters (Nephrops norvegicus)
Other: Shrimps and prawns [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Shrimps and prawns
Other: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Other
| Order Number | Description |
|---|---|
| Rajiv Gandhi Centre For Aquaculture (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu) |
Rajiv Gandhi Centre For Aquaculture (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)
It includes Live, fresh & chilled crustaceans
Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.
Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Live, fresh & chilled crustaceans are forward charge. Check the current notifications for any special cases before deciding.
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.