Book A Demo



  • calculateSection 01

    Live Animals, Animal Products

  • calculateChapter 03

    Fish and crustaceans,molluscs and other acquatic invertibrates

  • calculateSub Chapter – 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

New GST Rate for HSN Code 0306

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
Chapter No
03
HSN Code
0306
HSN 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
New GST Rate
5%
Old GST Rate
5%

Tariff HSN Codes under HSN Sub Chapter 0306

Following Tariff HSN code falls under HSN Sub Chapter 0306:

Tariff HSN
Description
Tariff HSN
03061100
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]
Tariff HSN
03061100
Description
Frozen: Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)
Tariff HSN
03061210
Description
Frozen : Lobsters (Homarus spp.) : Whole, cooked [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03061210
Description
Frozen : Lobsters (Homarus spp.) : Whole, cooked
Tariff HSN
03061290
Description
Frozen : Lobsters (Homarus spp.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03061290
Description
Frozen : Lobsters (Homarus spp.) : Other
Tariff HSN
03061400
Description
Frozen : Crabs [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03061400
Description
Frozen : Crabs
Tariff HSN
03061500
Description
Frozen : Norway lobsters (Nephrops norvegicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03061500
Description
Frozen : Norway lobsters (Nephrops norvegicus)
Tariff HSN
03061610
Description
Frozen : Accelerated Freeze Dried (AFD) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03061610
Description
Frozen : Accelerated Freeze Dried (AFD)
Tariff HSN
03061690
Description
Frozen : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03061690
Description
Frozen : Other
Tariff HSN
03061711
Description
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]
Tariff HSN
03061711
Description
Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Accelerated Freeze Dried (AFD)
Tariff HSN
03061719
Description
Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03061719
Description
Frozen: Other shrimps and prawns : Scampi (Macrobrachium spp.) : Other
Tariff HSN
03061720
Description
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]
Tariff HSN
03061720
Description
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Vannamei shrimp (Litopenaeus vannamei)
Tariff HSN
03061730
Description
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]
Tariff HSN
03061730
Description
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Indian white shrimp (Fenneropenaeus indicus)
Tariff HSN
03061740
Description
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]
Tariff HSN
03061740
Description
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Black tiger shrimp (Penaeus monodon)
Tariff HSN
03061750
Description
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]
Tariff HSN
03061750
Description
Frozen : Other shrimps and prawns : Scampi (Macrobrachium spp.): Flower shrimp (Penaeus semisulcatus)
Tariff HSN
03061790
Description
Frozen: Other shrimps and prawns : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03061790
Description
Frozen: Other shrimps and prawns : Other
Tariff HSN
03061900
Description
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]
Tariff HSN
03061900
Description
Frozen: Other, including flours, meals and pellets, of crustaceans, fit for human consumption
Tariff HSN
03062100
Description
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.)
Tariff HSN
03062200
Description
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.)
Tariff HSN
03062400
Description
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
Tariff HSN
03062500
Description
Norway lobsters(nephops norvegicus)
Tariff HSN
03062600
Description
Cold-water shrimps and prawns (pandalus spp, crangon crangon)
Tariff HSN
03062710
Description
Powdered
Tariff HSN
03062790
Description
Other
Tariff HSN
03062900
Description
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
Tariff HSN
03063100
Description
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]
Tariff HSN
03063200
Description
Live, fresh or chilled: Lobsters (Homarus spp.)
Tariff HSN
03063300
Description
Live, fresh or chilled: Crabs
Tariff HSN
03063400
Description
Live, fresh or chilled: Norway lobsters ( Nephrops norvegicus )
Tariff HSN
03063500
Description
Live, fresh or chilled: Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)
Tariff HSN
03063600
Description
Other shrimps and prawns
Tariff HSN
03063610
Description
Scampi (Macrobachium spp.)
Tariff HSN
03063620
Description
Vannamei shrimp (Litopenaeus vannamei)
Tariff HSN
03063630
Description
Indian white shrimp (Fenneropenaeus indicus)
Tariff HSN
03063640
Description
Black tiger shrimp (Penaeus monodon)
Tariff HSN
03063650
Description
Flower Shrimp(Penaeus semisulcatus)
Tariff HSN
03063660
Description
Artemia
Tariff HSN
03063690
Description
Other
Tariff HSN
03063900
Description
Live, fresh or chilled: Other
Tariff HSN
03069100
Description
Other: Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)
Tariff HSN
03069100
Description
Other: Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)
Tariff HSN
03069200
Description
Other: Lobsters ( Homarus spp.)[ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03069200
Description
Other: Lobsters ( Homarus spp.)
Tariff HSN
03069300
Description
Other: Crabs[ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03069300
Description
Other: Crabs
Tariff HSN
03069400
Description
Other: Norway lobsters (Nephrops norvegicus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03069400
Description
Other: Norway lobsters (Nephrops norvegicus)
Tariff HSN
03069500
Description
Other: Shrimps and prawns [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03069500
Description
Other: Shrimps and prawns
Tariff HSN
03069900
Description
Other: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Tariff HSN
03069900
Description
Other: Other

Case Laws Related to Sub Chapter 0306

Order Number
Description
Order Number
AAAR/05/2019(AR)
Description
Rajiv Gandhi Centre For Aquaculture (AAAR (Appellate Authority For Advance Ruling), Tamil Nadu)

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