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 purposes. 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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New GST Rate for HSN Code 0308

GST Rate for Aquatic invertebrates under HSN Code 0308. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

03

HSN Code

0308

HSN 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 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 0308

Following tariff HSN codes fall under Aquatic invertebrates.

Tariff HSN

03081100

Description

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

Tariff HSN

03081200

Description

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

Tariff HSN

03081200

Description

Sea cucumbers (Stichopus japonicus,Holothurioidea) : Frozen

Tariff HSN

03081900

Description

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

Tariff HSN

03081900

Description

Sea cucumbers (Stichopus japonicus,Holothurioidea) : Other

Tariff HSN

03082100

Description

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

Tariff HSN

03082200

Description

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)

Tariff HSN

03082200

Description

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

Tariff HSN

03082900

Description

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)

Tariff HSN

03082900

Description

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

Tariff HSN

03083010

Description

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

Tariff HSN

03083020

Description

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

Tariff HSN

03083020

Description

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

Tariff HSN

03083090

Description

Other

Tariff HSN

03089000

Description

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

Tariff HSN

03089000

Description

Jellyfish (Rhopilema spp.) : Other

India’s Trade Performance — HSN Sub-Chapter 0308 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

₹18 Cr

−52.82% vs FY 2023-24

0.0005% of India’s total exports

India’s Imports

FY 2024-25

₹24 Cr

+155.47% vs FY 2023-24

0.0004% of India’s total imports

Trade Balance

FY 2024-25

−₹6 Cr

Trade Deficit

Surplus rank #568 of 1233 subchapters

% of Chapter 03

FY 2024-25

0.03%

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

Import side: 1.20% of Chapter 03’s imports

Rank Within Chapter 03

FY 2024-25

#8 of 9

Position by export value among subchapters in Chapter 03

Import-side rank: #8 of 9

At a glance

1.77%

Export CAGR

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

#1009

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+401.42%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.03%

Contribution to Ch. 03

Share of Chapter 03 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #969

Balance

+16.14

Exports

16.19 ₹ Cr

0.0007% share

— YoY

0.04% of Ch. 03

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.01% of Ch. 03

FY 2019-20 Exp. Rank #1096

Balance

+2.10

Exports

2.12 ₹ Cr

0.0001% share

−86.91% YoY

0.00% of Ch. 03

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−60.00% YoY

0.00% of Ch. 03

FY 2020-21 Exp. Rank #987

Balance

+10.23

Exports

10.63 ₹ Cr

0.0005% share

+401.42% YoY

0.03% of Ch. 03

Imports

< ₹1 Crore ₹ Cr

0.0000% share

+1,900.00% YoY

0.04% of Ch. 03

FY 2021-22 Exp. Rank #982

Balance

+12.40

Exports

17.53 ₹ Cr

0.0006% share

+64.91% YoY

0.03% of Ch. 03

Imports

5.13 ₹ Cr

0.0001% share

+1,182.50% YoY

0.41% of Ch. 03

FY 2022-23 Exp. Rank #1015

Balance

+6.20

Exports

13.74 ₹ Cr

0.0004% share

−21.62% YoY

0.03% of Ch. 03

Imports

7.54 ₹ Cr

0.0001% share

+46.98% YoY

0.49% of Ch. 03

FY 2023-24 Exp. Rank #938

Balance

+28.81

Exports

38.13 ₹ Cr

0.0011% share

+177.51% YoY

0.08% of Ch. 03

Imports

9.32 ₹ Cr

0.0002% share

+23.61% YoY

0.62% of Ch. 03

FY 2024-25 Exp. Rank #1009

Balance

−5.82

Exports

17.99 ₹ Cr

0.0005% share

−52.82% YoY

0.03% of Ch. 03

Imports

23.81 ₹ Cr

0.0004% share

+155.47% YoY

1.20% of Ch. 03

CAGR · 7-Year

Exports

1.77% /yr

Imports

179.45% /yr

Consistently Deficit
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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 0308 ranks #1009 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 0308 and GST compliance.

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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