---
title: "0306 HSN Code | HSN Code for Live, fresh & chilled crustaceans in India"
description: "Know more about 0306 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0306 covering Live, fresh & chilled crustaceans."
canonical: "https://busy.in/hsn/sub-chapter-0306/"
---

# HSN Sub-chapter 0306: Live, fresh & chilled crustaceans

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

Part of [Chapter 03: Fish, Molluscs and Aquatic Invertebrates](https://busy.in/hsn/chapter-03/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 03061100 | [Frozen rock lobster & sea crawfish](https://busy.in/hsn/hsn-03061100/) |
| 03061210 | [Frozen whole cooked lobsters](https://busy.in/hsn/hsn-03061210/) |
| 03061290 | [Frozen lobsters (other)](https://busy.in/hsn/hsn-03061290/) |
| 03061400 | [Frozen crabs](https://busy.in/hsn/hsn-03061400/) |
| 03061500 | [Frozen Norway lobsters](https://busy.in/hsn/hsn-03061500/) |
| 03061610 | [Frozen Accelerated Freeze Dried (AFD)](https://busy.in/hsn/hsn-03061610/) |
| 03061690 | [Frozen seafood (other)](https://busy.in/hsn/hsn-03061690/) |
| 03061711 | [Frozen AFD scampi](https://busy.in/hsn/hsn-03061711/) |
| 03061719 | [Frozen scampi (other)](https://busy.in/hsn/hsn-03061719/) |
| 03061720 | [Frozen Vannamei shrimp](https://busy.in/hsn/hsn-03061720/) |
| 03061730 | [Frozen Indian white shrimp](https://busy.in/hsn/hsn-03061730/) |
| 03061740 | [Frozen black tiger shrimp](https://busy.in/hsn/hsn-03061740/) |
| 03061750 | [Frozen flower shrimp](https://busy.in/hsn/hsn-03061750/) |
| 03061790 | [Frozen shrimps and prawns (other)](https://busy.in/hsn/hsn-03061790/) |
| 03061900 | [Frozen crustacean flours & meals](https://busy.in/hsn/hsn-03061900/) |
| 03062100 | [Not Frozen Lobsters](https://busy.in/hsn/hsn-03062100/) |
| 03062200 | [Not Frozen Crabs](https://busy.in/hsn/hsn-03062200/) |
| 03062400 | [Norway lobsters(nephops norvegicus)](https://busy.in/hsn/hsn-03062400/) |
| 03062500 | [Cold-Water Shrimps and Prawns](https://busy.in/hsn/hsn-03062500/) |
| 03062600 | [Powdered](https://busy.in/hsn/hsn-03062600/) |
| 03062710 | [Shrimp & prawn powder](https://busy.in/hsn/hsn-03062710/) |
| 03062790 | [Other Not Frozen Crustaceans (incl. Flours/Meals/Pellets)](https://busy.in/hsn/hsn-03062790/) |
| 03062900 | [Other shrimps and prawns](https://busy.in/hsn/hsn-03062900/) |
| 03063100 | [Frozen Rock Lobster/Sea Crawfish (excl. pre-packaged)](https://busy.in/hsn/hsn-03063100/) |
| 03063200 | [Live/fresh/chilled lobsters](https://busy.in/hsn/hsn-03063200/) |
| 03063300 | [Live, Fresh Or Chilled\| Crabs](https://busy.in/hsn/hsn-03063300/) |
| 03063400 | [Norway lobsters: Live or chilled](https://busy.in/hsn/hsn-03063400/) |
| 03063500 | [Live/fresh/chilled cold-water shrimp & prawns](https://busy.in/hsn/hsn-03063500/) |
| 03063600 | [Live/Fresh/Chilled Cuttle Fish](https://busy.in/hsn/hsn-03063600/) |
| 03063610 | [Scampi (Macrobachium Spp.)](https://busy.in/hsn/hsn-03063610/) |
| 03063620 | [Vannamei Shrimp (Litopenaeus Vannamei)](https://busy.in/hsn/hsn-03063620/) |
| 03063630 | [Indian white shrimp (Fenneropenaeus indicus)](https://busy.in/hsn/hsn-03063630/) |
| 03063640 | [Black Tiger Shrimp](https://busy.in/hsn/hsn-03063640/) |
| 03063650 | [Flower Shrimp0](https://busy.in/hsn/hsn-03063650/) |
| 03063660 | [Artemia](https://busy.in/hsn/hsn-03063660/) |
| 03063690 | [Frozen Rock Lobster and Other Sea Crawfish](https://busy.in/hsn/hsn-03063690/) |
| 03063900 | [Live, Fresh Or Chilled\| Other](https://busy.in/hsn/hsn-03063900/) |
| 03069100 | [Rock Lobster & Sea Crawfish (Palinurus & Jasus spp.)](https://busy.in/hsn/hsn-03069100/) |
| 03069200 | [Frozen Lobsters](https://busy.in/hsn/hsn-03069200/) |
| 03069300 | [Other Crabs (Non-Fresh/Chilled/Packaged)](https://busy.in/hsn/hsn-03069300/) |
| 03069400 | [Frozen Norway Lobsters](https://busy.in/hsn/hsn-03069400/) |
| 03069500 | [Shrimps/Prawns](https://busy.in/hsn/hsn-03069500/) |
| 03069900 | [Other Crustaceans (Non-Fresh/Chilled/Packaged)](https://busy.in/hsn/hsn-03069900/) |

## Frequently asked questions

### What products are classified under HSN 0306

It includes Live, fresh & chilled crustaceans

### Any special steps when selling Live, fresh & chilled crustaceans through an e‑commerce platform?

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.

### Does MRP, weight or pack size change GST treatment for Live, fresh & chilled crustaceans?

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.

### How are warranty replacements of Live, fresh & chilled crustaceans handled?

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.

### What should my invoice and records include for Live, fresh & chilled crustaceans?

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.

### What misclassification mistakes happen with Live, fresh & chilled crustaceans?

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.

### Can reverse charge ever apply to transactions involving Live, fresh & chilled crustaceans?

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.

## India's trade performance: HSN Sub-Chapter 0306 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹39,219 Cr (+7.96% YoY) — 1.0590% of India's total exports
- Imports: ₹343 Cr (−13.48% YoY) — 0.0056% of India's total imports
- Trade balance: ₹38,875 Cr (Surplus); surplus rank #7 of 1233 sub-chapters
- Share of Chapter 03: 73.66% of its exports; import side 17.28%
- Rank within Chapter 03: #1 of 9 by export value; import-side #3

### Key metrics

- Export CAGR: 4.11% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #11 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +35.27% in FY 2021-22
- Contribution to Ch. 03: 73.66% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0306

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 03 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 03 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 30,798.01 | 1.3418% | — | 70.26% | 274.10 | 0.0076% | — | 36.79% | +30,523.91 | #8 |
| FY 2019-20 | 32,783.19 | 1.4843% | +6.45% | 75.14% | 276.06 | 0.0082% | +0.72% | 30.13% | +32,507.13 | #9 |
| FY 2020-21 | 29,266.07 | 1.3607% | −10.73% | 75.44% | 280.11 | 0.0096% | +1.47% | 25.01% | +28,985.96 | #11 |
| FY 2021-22 | 39,588.29 | 1.2615% | +35.27% | 76.99% | 391.97 | 0.0086% | +39.93% | 31.19% | +39,196.32 | #11 |
| FY 2022-23 | 39,340.91 | 1.0866% | −0.62% | 71.81% | 422.29 | 0.0073% | +7.74% | 27.62% | +38,918.62 | #12 |
| FY 2023-24 | 36,327.02 | 1.0040% | −7.66% | 71.64% | 396.93 | 0.0071% | −6.01% | 26.54% | +35,930.09 | #11 |
| FY 2024-25 | 39,218.77 | 1.0590% | +7.96% | 73.66% | 343.42 | 0.0056% | −13.48% | 17.28% | +38,875.35 | #11 |

- CAGR (7-year): exports 4.11%/yr, imports 3.83%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0306 export-import analysis

### Consistent export growth: 4.11% CAGR over 7 years

India's exports under HSN Sub-Chapter 0306 have grown at a compound annual rate of 4.11% over 7 fiscal years, rising from ₹30,798.01 Crore in FY 2018-19 to ₹39,218.77 Crore in FY 2024-25.

### HSN Sub-Chapter 0306 ranked #11 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0306 ranks #11 out of 1233 sub-chapters by total export value. Within Chapter 03, it ranks #1 of 9. By trade surplus, it ranks #7 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 0306 exports

The strongest single-year export movement for HSN Sub-Chapter 0306 was recorded in FY 2021-22, when exports surged by 35.27% over the prior year.

### India maintains a trade surplus of ₹38,875.35 Crore in HSN Sub-Chapter 0306 goods

In FY 2024-25, India's exports of ₹39,218.77 Cr exceeded imports of ₹343.42 Cr, resulting in a trade surplus of ₹38,875.35 Crore — ranking #7 of 1233 by surplus magnitude.

### Import growth of 3.83% CAGR signals stable import dependency for Live, fresh & chilled crustaceans

India's imports under HSN Sub-Chapter 0306 have grown at 3.83% CAGR, reaching ₹343.42 Crore in FY 2024-25.

### HSN Sub-Chapter 0306 contributes 73.66% of Chapter 03 exports — ranked #1

Among the 9 sub-chapters under Chapter 03, HSN Sub-Chapter 0306 ranks #1 by export value — accounting for 73.66% of the chapter's total exports in FY 2024-25. On the import side, it holds 17.28% share (rank #3).

## Related Sub-Chapters in Chapter 03

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Sub-Chapter 0306: Live, fresh & chilled crustaceans (this hsn sub-chapter) | ₹39,219 Cr |
| #2 | [HSN Sub-Chapter 0307: Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/) | ₹6,042 Cr |
| #3 | [HSN Sub-Chapter 0303: Frozen fish](https://busy.in/hsn/sub-chapter-0303/) | ₹5,073 Cr |
| #4 | [HSN Sub-Chapter 0304: Fresh or dried fruits](https://busy.in/hsn/sub-chapter-0304/) | ₹2,055 Cr |
| #5 | [HSN Sub-Chapter 0302: Fish fillets & meat](https://busy.in/hsn/sub-chapter-0302/) | ₹465 Cr |
| #6 | [HSN Sub-Chapter 0305: Dried or salted fish products](https://busy.in/hsn/sub-chapter-0305/) | ₹356 Cr |
| #7 | [HSN Sub-Chapter 0301: Live fish](https://busy.in/hsn/sub-chapter-0301/) | ₹19 Cr |
| #8 | [HSN Sub-Chapter 0308: Aquatic invertebrates](https://busy.in/hsn/sub-chapter-0308/) | ₹18 Cr |
| — | [HSN Sub-Chapter 0309: Fish & crustacean meals](https://busy.in/hsn/sub-chapter-0309/) | Nil |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 0301 | [Live fish](https://busy.in/hsn/sub-chapter-0301/) |
| 0302 | [Fish fillets & meat](https://busy.in/hsn/sub-chapter-0302/) |
| 0303 | [Frozen fish](https://busy.in/hsn/sub-chapter-0303/) |
| 0304 | [Fresh or dried fruits](https://busy.in/hsn/sub-chapter-0304/) |
| 0305 | [Dried or salted fish products](https://busy.in/hsn/sub-chapter-0305/) |
| 0307 | [Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/) |
| 0308 | [Aquatic invertebrates](https://busy.in/hsn/sub-chapter-0308/) |
| 0309 | [Fish & crustacean meals](https://busy.in/hsn/sub-chapter-0309/) |