0307 HSN Code: Molluscs, fresh, frozen, dried, salted

HSN Sub Chapter 0307 represents Molluscs, fresh, frozen, dried, salted under GST classification. This code helps businesses identify Molluscs, fresh, frozen, dried, salted correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 0307, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Molluscs, fresh, frozen, dried, salted.

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New GST Rate for HSN Code 0307

GST Rate for Molluscs, fresh, frozen, dried, salted under HSN Code 0307. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

03

HSN Code

0307

HSN Description

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

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 0307

Following tariff HSN codes fall under Molluscs, fresh, frozen, dried, salted.

Tariff HSN

03071100

Description

Oysters : Live, fresh or chilled

Tariff HSN

03071200

Description

Oysters : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03071200

Description

Oysters : Frozen

Tariff HSN

03071900

Description

Oysters : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03071900

Description

Oysters : Other

Tariff HSN

03072100

Description

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Live, fresh or chilled

Tariff HSN

03072200

Description

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03072200

Description

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Frozen

Tariff HSN

03072900

Description

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03072900

Description

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Other

Tariff HSN

03073100

Description

Mussels (Mytilus spp., Perna spp.) : Live, fresh or chilled

Tariff HSN

03073200

Description

Mussels (Mytilus spp., Perna spp.) : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03073200

Description

Mussels (Mytilus spp., Perna spp.) : Frozen

Tariff HSN

03073910

Description

Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03073910

Description

Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.)

Tariff HSN

03073990

Description

Mussels (Mytilus spp., Perna spp.) : Other : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03073990

Description

Mussels (Mytilus spp., Perna spp.) : Other : Other

Tariff HSN

03074110

Description

Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; aquatic invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled cuttle fish

Tariff HSN

03074120

Description

Invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled squid

Tariff HSN

03074210

Description

Cuttle fish and squid : Cuttle fish

Tariff HSN

03074220

Description

Cuttle fish and squid : squid

Tariff HSN

03074310

Description

Cuttle fish and squid : Frozen: Cuttle Fish (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03074310

Description

Cuttle fish and squid : Frozen: Cuttle Fish

Tariff HSN

03074320

Description

Cuttle fish and squid : Frozen: Whole Squids (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03074320

Description

Cuttle fish and squid : Frozen: Whole Squids

Tariff HSN

03074330

Description

Cuttle fish and squid : Frozen: Squid Tubes (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03074330

Description

Cuttle fish and squid : Frozen: Squid Tubes

Tariff HSN

03074390

Description

Other

Tariff HSN

03074910

Description

Cuttle fish and squid : Other: Cuttle Fish (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03074910

Description

Cuttle fish and squid : Other: Cuttle Fish

Tariff HSN

03074920

Description

Cuttle fish and squid : Other : Whole Squids(other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03074920

Description

Cuttle fish and squid : Other : Whole Squids

Tariff HSN

03074930

Description

Cuttle fish and squid : Other : Squid Tubes(other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03074930

Description

Cuttle fish and squid : Other : Squid Tubes

Tariff HSN

03074940

Description

Cuttle fish and squid : Other : Dried squids(other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03074940

Description

Cuttle fish and squid : Other : Dried squids

Tariff HSN

03074990

Description

Cuttle fish and squid : Other : Other(other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03074990

Description

Cuttle fish and squid : Other : Other

Tariff HSN

03075100

Description

Octopus (Octopus spp.) : Live, fresh or chilled

Tariff HSN

03075200

Description

Octopus (Octopus spp.) : Frozen(other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03075200

Description

Octopus (Octopus spp.) : Frozen

Tariff HSN

03075900

Description

Octopus (Octopus spp.) : Other(other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03075900

Description

Octopus (Octopus spp.) : Other

Tariff HSN

03076000

Description

Snails, other than sea snails (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03076000

Description

Snails, other than sea snails

Tariff HSN

03077100

Description

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Live, fresh or chilled

Tariff HSN

03077200

Description

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Frozen(other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03077200

Description

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Frozen

Tariff HSN

03077900

Description

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other(other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03077900

Description

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other

Tariff HSN

03078100

Description

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled abalone

Tariff HSN

03078200

Description

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled stromboid conchs

Tariff HSN

03078300

Description

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen Abalone(other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03078300

Description

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen Abalone

Tariff HSN

03078400

Description

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen stromboid conchs (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03078400

Description

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen stromboid conchs

Tariff HSN

03078700

Description

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other abalone (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03078700

Description

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other abalone

Tariff HSN

03078800

Description

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other stromboid conchs (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03078800

Description

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other stromboid conchs

Tariff HSN

03078900

Description

Other

Tariff HSN

03079100

Description

Other : Live, fresh or chilled

Tariff HSN

03079200

Description

Other : Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03079200

Description

Other : Frozen

Tariff HSN

03079900

Description

Other : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03079900

Description

Other : Other

Tariff HSN

03079910

Description

Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : sea shell flesh

Tariff HSN

03079920

Description

Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : jelly fish (rhopelina spp.), dried salted or frozen

Tariff HSN

03079990

Description

Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : other

India’s Trade Performance — HSN Sub-Chapter 0307 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

₹6,042 Cr

+0.35% vs FY 2023-24

0.1631% of India’s total exports

India’s Imports

FY 2024-25

₹29 Cr

−8.52% vs FY 2023-24

0.0005% of India’s total imports

Trade Balance

FY 2024-25

₹6,013 Cr

Trade Surplus

Surplus rank #60 of 1233 subchapters

% of Chapter 03

FY 2024-25

11.35%

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

Import side: 1.44% of Chapter 03’s imports

Rank Within Chapter 03

FY 2024-25

#2 of 9

Position by export value among subchapters in Chapter 03

Import-side rank: #6 of 9

At a glance

2.45%

Export CAGR

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

#117

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+35.51%

Peak Growth Year

FY 2021-22 · strongest single-year move

11.35%

Contribution to Ch. 03

Share of Chapter 03 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #80

Balance

+5,187.37

Exports

5,224.04 ₹ Cr

0.2276% share

— YoY

11.92% of Ch. 03

Imports

36.67 ₹ Cr

0.0010% share

— YoY

4.92% of Ch. 03

FY 2019-20 Exp. Rank #84

Balance

+4,759.49

Exports

4,790.03 ₹ Cr

0.2169% share

−8.31% YoY

10.98% of Ch. 03

Imports

30.54 ₹ Cr

0.0009% share

−16.72% YoY

3.33% of Ch. 03

FY 2020-21 Exp. Rank #107

Balance

+4,056.81

Exports

4,083.06 ₹ Cr

0.1898% share

−14.76% YoY

10.52% of Ch. 03

Imports

26.25 ₹ Cr

0.0009% share

−14.05% YoY

2.34% of Ch. 03

FY 2021-22 Exp. Rank #103

Balance

+5,507.07

Exports

5,533.02 ₹ Cr

0.1763% share

+35.51% YoY

10.76% of Ch. 03

Imports

25.95 ₹ Cr

0.0006% share

−1.14% YoY

2.06% of Ch. 03

FY 2022-23 Exp. Rank #93

Balance

+6,826.83

Exports

6,866.88 ₹ Cr

0.1897% share

+24.11% YoY

12.53% of Ch. 03

Imports

40.05 ₹ Cr

0.0007% share

+54.34% YoY

2.62% of Ch. 03

FY 2023-24 Exp. Rank #111

Balance

+5,989.21

Exports

6,020.43 ₹ Cr

0.1664% share

−12.33% YoY

11.87% of Ch. 03

Imports

31.22 ₹ Cr

0.0006% share

−22.05% YoY

2.09% of Ch. 03

FY 2024-25 Exp. Rank #117

Balance

+6,013.06

Exports

6,041.62 ₹ Cr

0.1631% share

+0.35% YoY

11.35% of Ch. 03

Imports

28.56 ₹ Cr

0.0005% share

−8.52% YoY

1.44% of Ch. 03

CAGR · 7-Year

Exports

2.45% /yr

Imports

−4.08% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 0307 ranks #117 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 0307 and GST compliance.

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.

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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