---
title: "0308 HSN Code | HSN Code for Aquatic invertebrates in India"
description: "Know more about 0308 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0308 covering Aquatic invertebrates."
canonical: "https://busy.in/hsn/sub-chapter-0308/"
---

# HSN Sub-chapter 0308: Aquatic invertebrates

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

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 |
| --- | --- |
| 03081100 | [Live, Fresh or Chilled Sea Cucumbers (Stichopus japonicus)](https://busy.in/hsn/hsn-03081100/) |
| 03081200 | [Frozen Sea Cucumbers](https://busy.in/hsn/hsn-03081200/) |
| 03081900 | [Other Sea Cucumbers](https://busy.in/hsn/hsn-03081900/) |
| 03082100 | [Live/Fresh/Chilled Sea Urchins](https://busy.in/hsn/hsn-03082100/) |
| 03082200 | [Other Scallops (excl. pre-packaged)](https://busy.in/hsn/hsn-03082200/) |
| 03082900 | [Frozen Sea Urchins (excl. pre-packaged)](https://busy.in/hsn/hsn-03082900/) |
| 03083010 | [Live jellyfish, fresh or chilled](https://busy.in/hsn/hsn-03083010/) |
| 03083020 | [Dried/salted/frozen jellyfish](https://busy.in/hsn/hsn-03083020/) |
| 03083090 | [Jellyfish (Rhopilema) other](https://busy.in/hsn/hsn-03083090/) |
| 03089000 | [Other Jellyfish (Non-Retail)](https://busy.in/hsn/hsn-03089000/) |

## Frequently asked questions

### 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.

## India's trade performance: HSN Sub-Chapter 0308 (FY 2024-25)

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

- Exports: ₹18 Cr (−52.82% YoY) — 0.0005% of India's total exports
- Imports: ₹24 Cr (+155.47% YoY) — 0.0004% of India's total imports
- Trade balance: −₹6 Cr (Deficit); surplus rank #568 of 1233 sub-chapters
- Share of Chapter 03: 0.03% of its exports; import side 1.20%
- Rank within Chapter 03: #8 of 9 by export value; import-side #8

### Key metrics

- Export CAGR: 1.77% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1009 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +401.42% in FY 2020-21
- Contribution to Ch. 03: 0.03% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0308

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 | 16.19 | 0.0007% | — | 0.04% | < ₹1 Crore | 0.0000% | — | 0.01% | +16.14 | #969 |
| FY 2019-20 | 2.12 | 0.0001% | −86.91% | 0.00% | < ₹1 Crore | 0.0000% | −60.00% | 0.00% | +2.10 | #1096 |
| FY 2020-21 | 10.63 | 0.0005% | +401.42% | 0.03% | < ₹1 Crore | 0.0000% | +1,900.00% | 0.04% | +10.23 | #987 |
| FY 2021-22 | 17.53 | 0.0006% | +64.91% | 0.03% | 5.13 | 0.0001% | +1,182.50% | 0.41% | +12.40 | #982 |
| FY 2022-23 | 13.74 | 0.0004% | −21.62% | 0.03% | 7.54 | 0.0001% | +46.98% | 0.49% | +6.20 | #1015 |
| FY 2023-24 | 38.13 | 0.0011% | +177.51% | 0.08% | 9.32 | 0.0002% | +23.61% | 0.62% | +28.81 | #938 |
| FY 2024-25 | 17.99 | 0.0005% | −52.82% | 0.03% | 23.81 | 0.0004% | +155.47% | 1.20% | −5.82 | #1009 |

- CAGR (7-year): exports 1.77%/yr, imports 179.45%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 0308 export-import analysis

### Consistent export growth: 1.77% CAGR over 7 years

India's exports under HSN Sub-Chapter 0308 have grown at a compound annual rate of 1.77% over 7 fiscal years, rising from ₹16.19 Crore in FY 2018-19 to ₹17.99 Crore in FY 2024-25.

### HSN Sub-Chapter 0308 ranked #1009 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0308 ranks #1009 out of 1233 sub-chapters by total export value. Within Chapter 03, it ranks #8 of 9. By trade surplus, it ranks #568 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 0308 exports

The strongest single-year export movement for HSN Sub-Chapter 0308 was recorded in FY 2020-21, when exports surged by 401.42% over the prior year.

### India records a trade deficit of ₹5.82 Crore in HSN Sub-Chapter 0308 goods

In FY 2024-25, India's imports of ₹23.81 Cr exceeded exports of ₹17.99 Cr, resulting in a trade deficit of ₹5.82 Crore — ranking #568 of 1233 by surplus magnitude.

### Import growth of 179.45% CAGR signals rising demand for Aquatic invertebrates

India's imports under HSN Sub-Chapter 0308 have grown at 179.45% CAGR, reaching ₹23.81 Crore in FY 2024-25.

### HSN Sub-Chapter 0308 contributes 0.03% of Chapter 03 exports — ranked #8

Among the 9 sub-chapters under Chapter 03, HSN Sub-Chapter 0308 ranks #8 by export value — accounting for 0.03% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.20% share (rank #8).

## 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](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 (this hsn sub-chapter) | ₹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/) |
| 0307 | [Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/) |
| 0309 | [Fish & crustacean meals](https://busy.in/hsn/sub-chapter-0309/) |