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HSN Code 0306: GST Rate & Description

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine
HSN Chapter 03 — Fish & Seafood 4-digit code 5% GST
Parent codes: 03 — Fish and crustaceans, molluscs and other…
GST Rate Breakdown
CGST
2.5%
SGST / UTGST
2.5%
IGST
5%

CGST+SGST apply to intra-state transactions. IGST applies to inter-state and imports. Cess may apply additionally for certain goods.

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20 Sub-codes under 0306
030611 Rock lobster and other sea craw fish (palinurus sp… 030612 Lobsters (homarus spp.) : 030614 Crabs 030615 Norway lobsters (nephrops norvegicus) 030616 Cold-water shrimps and prawns (pandalus spp., cran… 030617 Other shrimps and prawns: 030619 Other 030631 Rock lobster and other sea crawfish (palinurus spp… 030632 Lobsters (homarus spp.) 030633 Crabs 030634 Norway lobsters (nephrops norvegicus) 030635 Cold water shrimps and prawns (pandalus spp. crang… 030636 Other shrimps and prawns 030639 Other 030691 Rock lobster and other sea crawfish (palinurus spp… 030692 Lobsters (homarus spp.) 030693 Crabs 030694 Norway lobsters (nephrops norvegicus) 030695 Shrimps and prawns 030699 Other
All HSN codes in Chapter 03 — Fish & Seafood (9 codes)
0301 Live fish 0302 Fish, fresh or chilled, excluding fish fillets a… 0303 Fish, frozen, excluding fish fillets and other f… 0304 Fish fillets and other fish meat (whether or not… 0305 Fish, dried, salted or in brine; smoked fish, wh… 0306 Crustaceans, whether in shell or not, live, fres… 0307 Molluscs, whether in shell or not, live, fresh,… 0308 Aquatic invertebrates other than crustaceans and… 0309 Flours, meals and pellets of fish, crustaceans,…

About HSN Code 0306

HSN code 0306 is a 4-digit Harmonized System of Nomenclature (HSN) code used in India for GST classification. It covers: Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine.

This code falls under Chapter 03 (Fish & Seafood) of the Indian GST tariff. The applicable GST rate is 5% (CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state transactions).

Who needs this code? Any GST-registered business supplying goods classified under this HSN code must quote it on their tax invoices. Turnover above ₹5 crore requires 6-digit codes; exporters must use 8-digit HSN codes.

Frequently Asked Questions

What is HSN code 0306?
HSN 0306 refers to: Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine. It belongs to Chapter 03 (Fish & Seafood) of the GST tariff.
What is the GST rate for HSN code 0306?
The GST rate for HSN code 0306 is 5% — CGST 2.5% + SGST 2.5% for intra-state, or IGST 5% for inter-state supply.
Is HSN code 0306 mandatory on invoices?
Yes. If your business supplies goods/services under this code, you must quote the HSN/SAC code on GST invoices. Businesses with turnover below ₹5 crore use 4-digit HSN; above ₹5 crore use 6-digit; exporters use 8-digit.
What chapter does HSN code 0306 belong to?
HSN code 0306 belongs to Chapter 03 of the GST tariff, which covers Fish & Seafood.