0308 HSN Code: Aquatic invertebrates

HSN Sub Chapter 0308 represents Aquatic invertebrates under GST classification. This code helps businesses identify Aquatic invertebrates correctly for billing, taxation, and trade. With HSN Sub Chapter 0308, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Aquatic invertebrates.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
03	0308	Aquatic invertebrates other than crustaceans and molluscs, live,fresh, chilled, dried, salted or inbrine; smoked aquatic invertebrates other than crustaceans andmolluscs, whether or not cooked before or during the smoking process;flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption	5%	5%

HSN Code 0308

Chapter: 03

Description: Aquatic invertebrates other than crustaceans and molluscs, live,fresh, chilled, dried, salted or inbrine; smoked aquatic invertebrates other than crustaceans andmolluscs, whether or not cooked before or during the smoking process;flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
03081100	Sea cucumbers (Stichopus japonicus,Holothurioidea) : Live, fresh or chilled
03081200	Sea cucumbers (Stichopus japonicus,Holothurioidea) : Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)
03081200	Sea cucumbers (Stichopus japonicus,Holothurioidea) : Frozen
03081900	Sea cucumbers (Stichopus japonicus,Holothurioidea) : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
03081900	Sea cucumbers (Stichopus japonicus,Holothurioidea) : Other
03082100	Sea urchins (Strongylocentrotus spp.,Paracentrotus lividus, Loxechinus albus,Echichinus esculentus) : Live, fresh or chilled
03082200	Sea urchins (Strongylocentrotus spp.,Paracentrotus lividus, Loxechinus albus,Echichinus esculentus) : Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)
03082200	Sea urchins (Strongylocentrotus spp.,Paracentrotus lividus, Loxechinus albus,Echichinus esculentus) : Frozen
03082900	Sea urchins (Strongylocentrotus spp.,Paracentrotus lividus, Loxechinus albus,Echichinus esculentus) : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
03082900	Sea urchins (Strongylocentrotus spp.,Paracentrotus lividus, Loxechinus albus,Echichinus esculentus) : Other
03083010	Jellyfish (Rhopilema spp.) : Live, fresh or chilled
03083020	Jellyfish (Rhopilema spp.) : Dried, salted or frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)
03083020	Jellyfish (Rhopilema spp.) : Dried, salted or frozen
03083090	Other
03089000	Jellyfish (Rhopilema spp.) : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
03089000	Jellyfish (Rhopilema spp.) : Other

HSN Code 03081100

Sea cucumbers (Stichopus japonicus,Holothurioidea) : Live, fresh or chilled

HSN Code 03081200

Sea cucumbers (Stichopus japonicus,Holothurioidea) : Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03081200

Sea cucumbers (Stichopus japonicus,Holothurioidea) : Frozen

HSN Code 03081900

Sea cucumbers (Stichopus japonicus,Holothurioidea) : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03081900

Sea cucumbers (Stichopus japonicus,Holothurioidea) : Other

HSN Code 03082100

Sea urchins (Strongylocentrotus spp.,Paracentrotus lividus, Loxechinus albus,Echichinus esculentus) : Live, fresh or chilled

HSN Code 03082200

Sea urchins (Strongylocentrotus spp.,Paracentrotus lividus, Loxechinus albus,Echichinus esculentus) : Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03082200

Sea urchins (Strongylocentrotus spp.,Paracentrotus lividus, Loxechinus albus,Echichinus esculentus) : Frozen

HSN Code 03082900

Sea urchins (Strongylocentrotus spp.,Paracentrotus lividus, Loxechinus albus,Echichinus esculentus) : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03082900

Sea urchins (Strongylocentrotus spp.,Paracentrotus lividus, Loxechinus albus,Echichinus esculentus) : Other

HSN Code 03083010

Jellyfish (Rhopilema spp.) : Live, fresh or chilled

HSN Code 03083020

Jellyfish (Rhopilema spp.) : Dried, salted or frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03083020

Jellyfish (Rhopilema spp.) : Dried, salted or frozen

HSN Code 03083090

Other

HSN Code 03089000

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

HSN Code 03089000

Jellyfish (Rhopilema spp.) : Other

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What products are classified under HSN 0308

It includes Aquatic invertebrates

Can I claim ITC on inputs and services used for Aquatic invertebrates?

If your outward supply of Aquatic invertebrates is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

Does MRP, weight or pack size change GST treatment for Aquatic invertebrates?

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 Aquatic invertebrates 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.

How do I bill a kit or combo that includes Aquatic invertebrates?

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.

How should I document Aquatic invertebrates sent for job work?

Use a delivery challan for sending Aquatic invertebrates 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.

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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