0306 HSN Code: 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 purposes. With HSN Sub Chapter 0306, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Live, fresh & chilled crustaceans.

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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

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 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 0306

Following tariff HSN codes fall under Live, fresh & chilled crustaceans.

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

India’s Trade Performance — HSN Sub-Chapter 0306 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹39,219 Cr

+7.96% vs FY 2023-24

1.0590% of India’s total exports

India’s Imports

FY 2024-25

₹343 Cr

−13.48% vs FY 2023-24

0.0056% of India’s total imports

Trade Balance

FY 2024-25

₹38,875 Cr

Trade Surplus

Surplus rank #7 of 1233 subchapters

% of Chapter 03

FY 2024-25

73.66%

Share of Chapter 03’s total exports in FY 2024-25

Import side: 17.28% of Chapter 03’s imports

Rank Within Chapter 03

FY 2024-25

#1 of 9

Position by export value among subchapters in Chapter 03

Import-side rank: #3 of 9

At a glance

4.11%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#11

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+35.27%

Peak Growth Year

FY 2021-22 · strongest single-year move

73.66%

Contribution to Ch. 03

Share of Chapter 03 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #8

Balance

+30,523.91

Exports

30,798.01 ₹ Cr

1.3418% share

— YoY

70.26% of Ch. 03

Imports

274.10 ₹ Cr

0.0076% share

— YoY

36.79% of Ch. 03

FY 2019-20 Exp. Rank #9

Balance

+32,507.13

Exports

32,783.19 ₹ Cr

1.4843% share

+6.45% YoY

75.14% of Ch. 03

Imports

276.06 ₹ Cr

0.0082% share

+0.72% YoY

30.13% of Ch. 03

FY 2020-21 Exp. Rank #11

Balance

+28,985.96

Exports

29,266.07 ₹ Cr

1.3607% share

−10.73% YoY

75.44% of Ch. 03

Imports

280.11 ₹ Cr

0.0096% share

+1.47% YoY

25.01% of Ch. 03

FY 2021-22 Exp. Rank #11

Balance

+39,196.32

Exports

39,588.29 ₹ Cr

1.2615% share

+35.27% YoY

76.99% of Ch. 03

Imports

391.97 ₹ Cr

0.0086% share

+39.93% YoY

31.19% of Ch. 03

FY 2022-23 Exp. Rank #12

Balance

+38,918.62

Exports

39,340.91 ₹ Cr

1.0866% share

−0.62% YoY

71.81% of Ch. 03

Imports

422.29 ₹ Cr

0.0073% share

+7.74% YoY

27.62% of Ch. 03

FY 2023-24 Exp. Rank #11

Balance

+35,930.09

Exports

36,327.02 ₹ Cr

1.0040% share

−7.66% YoY

71.64% of Ch. 03

Imports

396.93 ₹ Cr

0.0071% share

−6.01% YoY

26.54% of Ch. 03

FY 2024-25 Exp. Rank #11

Balance

+38,875.35

Exports

39,218.77 ₹ Cr

1.0590% share

+7.96% YoY

73.66% of Ch. 03

Imports

343.42 ₹ Cr

0.0056% share

−13.48% YoY

17.28% of Ch. 03

CAGR · 7-Year

Exports

4.11% /yr

Imports

3.83% /yr

Consistently Surplus
Chapter 03 total

reference, FY 2024-25

Export

₹53,246.58 Cr

Import

₹1,987.32 Cr

Trade Balance

+51,259.26

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 0306 ranks #11 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 0306 and GST compliance.

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.

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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