---
title: "0307 HSN Code | HSN Code for Molluscs, fresh, frozen, dried, salted in India"
description: "Know more about 0307 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0307 covering Molluscs, fresh, frozen, dried, salted."
canonical: "https://busy.in/hsn/sub-chapter-0307/"
---

# HSN Sub-chapter 0307: Molluscs, fresh, frozen, dried, salted

Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; smoked molluscs,whether in shell ornot,whetheror not cooked before or duringthe smoking process; flours, meals andpellets of molluscs, 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 |
| --- | --- |
| 03071100 | [Oysters \| Live, Fresh Or Chilled](https://busy.in/hsn/hsn-03071100/) |
| 03071200 | [Frozen oysters](https://busy.in/hsn/hsn-03071200/) |
| 03071900 | [Dried, Salted or Brined Fish (Non-Smoked)](https://busy.in/hsn/hsn-03071900/) |
| 03072100 | [Frozen Fish Meat (Except Fillets)](https://busy.in/hsn/hsn-03072100/) |
| 03072200 | [Fluorinated Hydrocarbons (Specific HFCs)](https://busy.in/hsn/hsn-03072200/) |
| 03072900 | [Frozen Scallops (excl. pre-packaged)](https://busy.in/hsn/hsn-03072900/) |
| 03073100 | [Mussels (Mytilus spp., Perna spp.)](https://busy.in/hsn/hsn-03073100/) |
| 03073200 | [Frozen Mussels](https://busy.in/hsn/hsn-03073200/) |
| 03073910 | [Frozen Clams/Clam Meat (excl. pre-packaged)](https://busy.in/hsn/hsn-03073910/) |
| 03073990 | [Other Mussels (Other)](https://busy.in/hsn/hsn-03073990/) |
| 03074110 | [Live/Fresh/Chilled Squid](https://busy.in/hsn/hsn-03074110/) |
| 03074120 | [Squid, live/fresh/chilled](https://busy.in/hsn/hsn-03074120/) |
| 03074210 | [Fresh Cuttle Fish](https://busy.in/hsn/hsn-03074210/) |
| 03074220 | [Fresh Squid](https://busy.in/hsn/hsn-03074220/) |
| 03074310 | [Frozen Cuttle Fish](https://busy.in/hsn/hsn-03074310/) |
| 03074320 | [Frozen Whole Squids](https://busy.in/hsn/hsn-03074320/) |
| 03074330 | [Frozen Squid Tubes](https://busy.in/hsn/hsn-03074330/) |
| 03074390 | [Cuttlefish/squid frozen other](https://busy.in/hsn/hsn-03074390/) |
| 03074910 | [Cuttle Fish](https://busy.in/hsn/hsn-03074910/) |
| 03074920 | [Whole Squids](https://busy.in/hsn/hsn-03074920/) |
| 03074930 | [Squid Tubes](https://busy.in/hsn/hsn-03074930/) |
| 03074940 | [Dried Squids](https://busy.in/hsn/hsn-03074940/) |
| 03074990 | [Other Cuttle Fish & Squids](https://busy.in/hsn/hsn-03074990/) |
| 03075100 | [Octopus (Octopus spp.) : Live, fresh or chilled](https://busy.in/hsn/hsn-03075100/) |
| 03075200 | [Tyres for Lorries/Buses](https://busy.in/hsn/hsn-03075200/) |
| 03075900 | [Frozen octopus](https://busy.in/hsn/hsn-03075900/) |
| 03076000 | [Other Snails](https://busy.in/hsn/hsn-03076000/) |
| 03077100 | [Clams, Cockles & Ark Shells (Live, Fresh, Chilled)](https://busy.in/hsn/hsn-03077100/) |
| 03077200 | [Frozen clams and cockles](https://busy.in/hsn/hsn-03077200/) |
| 03077900 | [Frozen clams and cockles (other)](https://busy.in/hsn/hsn-03077900/) |
| 03078100 | [Live, Fresh Or Chilled Abalone](https://busy.in/hsn/hsn-03078100/) |
| 03078200 | [Live, Fresh Or Chilled Stromboid Conchs](https://busy.in/hsn/hsn-03078200/) |
| 03078300 | [Frozen abalone](https://busy.in/hsn/hsn-03078300/) |
| 03078400 | [Rozen Stromboid Conchs (Other Than Fresh)](https://busy.in/hsn/hsn-03078400/) |
| 03078700 | [Ther Abalone (Other Than Fresh/Chilled)](https://busy.in/hsn/hsn-03078700/) |
| 03078800 | [Storage Units \| Digital Video Disc Drive](https://busy.in/hsn/hsn-03078800/) |
| 03078900 | [Sea Shell Flesh (Aquatic Invertebrates)](https://busy.in/hsn/hsn-03078900/) |
| 03079100 | [Other \| Live, Fresh Or Chilled](https://busy.in/hsn/hsn-03079100/) |
| 03079200 | [Frozen seafood – Other](https://busy.in/hsn/hsn-03079200/) |
| 03079900 | [Other Marine Products (Non-Fresh/Chilled/Packaged)](https://busy.in/hsn/hsn-03079900/) |
| 03079910 | [Dried/Salted/Frozen Jelly Fish](https://busy.in/hsn/hsn-03079910/) |
| 03079920 | [Other Aquatic Invertebrates](https://busy.in/hsn/hsn-03079920/) |
| 03079990 | [Edible non crustacean inverts](https://busy.in/hsn/hsn-03079990/) |

## Frequently asked questions

### What products are classified under HSN 0307

It includes Molluscs, fresh, frozen, dried, salted

### How should I document Molluscs, fresh, frozen, dried, salted sent for job work?

Use a delivery challan for sending Molluscs, fresh, frozen, dried, salted to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

### How do I bill a kit or combo that includes Molluscs, fresh, frozen, dried, salted?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### Any import/export nuance for Molluscs, fresh, frozen, dried, salted?

Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.

### Does packaging or branding change how GST applies to Molluscs, fresh, frozen, dried, salted?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Molluscs, fresh, frozen, dried, salted is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### Is the composition scheme suitable if I mainly trade Molluscs, fresh, frozen, dried, salted?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

## India's trade performance: HSN Sub-Chapter 0307 (FY 2024-25)

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

- Exports: ₹6,042 Cr (+0.35% YoY) — 0.1631% of India's total exports
- Imports: ₹29 Cr (−8.52% YoY) — 0.0005% of India's total imports
- Trade balance: ₹6,013 Cr (Surplus); surplus rank #60 of 1233 sub-chapters
- Share of Chapter 03: 11.35% of its exports; import side 1.44%
- Rank within Chapter 03: #2 of 9 by export value; import-side #6

### Key metrics

- Export CAGR: 2.45% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #117 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +35.51% in FY 2021-22
- Contribution to Ch. 03: 11.35% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0307

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 | 5,224.04 | 0.2276% | — | 11.92% | 36.67 | 0.0010% | — | 4.92% | +5,187.37 | #80 |
| FY 2019-20 | 4,790.03 | 0.2169% | −8.31% | 10.98% | 30.54 | 0.0009% | −16.72% | 3.33% | +4,759.49 | #84 |
| FY 2020-21 | 4,083.06 | 0.1898% | −14.76% | 10.52% | 26.25 | 0.0009% | −14.05% | 2.34% | +4,056.81 | #107 |
| FY 2021-22 | 5,533.02 | 0.1763% | +35.51% | 10.76% | 25.95 | 0.0006% | −1.14% | 2.06% | +5,507.07 | #103 |
| FY 2022-23 | 6,866.88 | 0.1897% | +24.11% | 12.53% | 40.05 | 0.0007% | +54.34% | 2.62% | +6,826.83 | #93 |
| FY 2023-24 | 6,020.43 | 0.1664% | −12.33% | 11.87% | 31.22 | 0.0006% | −22.05% | 2.09% | +5,989.21 | #111 |
| FY 2024-25 | 6,041.62 | 0.1631% | +0.35% | 11.35% | 28.56 | 0.0005% | −8.52% | 1.44% | +6,013.06 | #117 |

- CAGR (7-year): exports 2.45%/yr, imports -4.08%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0307 export-import analysis

### Consistent export growth: 2.45% CAGR over 7 years

India's exports under HSN Sub-Chapter 0307 have grown at a compound annual rate of 2.45% over 7 fiscal years, rising from ₹5,224.04 Crore in FY 2018-19 to ₹6,041.62 Crore in FY 2024-25.

### HSN Sub-Chapter 0307 ranked #117 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0307 ranks #117 out of 1233 sub-chapters by total export value. Within Chapter 03, it ranks #2 of 9. By trade surplus, it ranks #60 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 0307 exports

The strongest single-year export movement for HSN Sub-Chapter 0307 was recorded in FY 2021-22, when exports surged by 35.51% over the prior year.

### India maintains a trade surplus of ₹6,013.06 Crore in HSN Sub-Chapter 0307 goods

In FY 2024-25, India's exports of ₹6,041.62 Cr exceeded imports of ₹28.56 Cr, resulting in a trade surplus of ₹6,013.06 Crore — ranking #60 of 1233 by surplus magnitude.

### Import growth of -4.08% CAGR signals stable import dependency for Molluscs, fresh, frozen, dried, salted

India's imports under HSN Sub-Chapter 0307 have grown at -4.08% CAGR, reaching ₹28.56 Crore in FY 2024-25.

### HSN Sub-Chapter 0307 contributes 11.35% of Chapter 03 exports — ranked #2

Among the 9 sub-chapters under Chapter 03, HSN Sub-Chapter 0307 ranks #2 by export value — accounting for 11.35% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.44% share (rank #6).

## 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](https://busy.in/hsn/sub-chapter-0306/) | ₹39,219 Cr |
| #2 | HSN Sub-Chapter 0307: Molluscs, fresh, frozen, dried, salted (this hsn sub-chapter) | ₹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/) |
| 0306 | [Live, fresh & chilled crustaceans](https://busy.in/hsn/sub-chapter-0306/) |
| 0308 | [Aquatic invertebrates](https://busy.in/hsn/sub-chapter-0308/) |
| 0309 | [Fish & crustacean meals](https://busy.in/hsn/sub-chapter-0309/) |