GST Rate for HSN 0306
Specific items under 0306
| HSN Code | Description | GST Rate |
|---|---|---|
| 030611 | ROCK LOBSTER AND OTHER SEA CRAW FISH (PALINURUS SPP., PANULIRUS SPP., JASUS SPP.) | 0% |
| 030612 | LOBSTERS (HOMARUS SPP.) : | 0% |
| 030614 | CRABS | 0% |
| 030615 | NORWAY LOBSTERS (NEPHROPS NORVEGICUS) | 0% |
| 030616 | COLD-WATER SHRIMPS AND PRAWNS (PANDALUS SPP., CRANGON CRANGON): | 0% |
| 030617 | OTHER SHRIMPS AND PRAWNS: | 0% |
| 030619 | OTHER | 0% |
| 030631 | ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.) | 0% |
| 030632 | LOBSTERS (HOMARUS SPP.) | 0% |
| 030633 | CRABS | 0% |
| 030634 | NORWAY LOBSTERS (NEPHROPS NORVEGICUS) | 0% |
| 030635 | COLD WATER SHRIMPS AND PRAWNS (PANDALUS SPP. CRANGON CRANGON) | 0% |
| 030636 | OTHER SHRIMPS AND PRAWNS | 0% |
| 030639 | OTHER | 0% |
| 030691 | ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.) | 0% |
| 030692 | LOBSTERS (HOMARUS SPP.) | 0% |
| 030693 | CRABS | 0% |
| 030694 | NORWAY LOBSTERS (NEPHROPS NORVEGICUS) | 0% |
| 030695 | SHRIMPS AND PRAWNS | 0% |
| 030699 | OTHER | 0% |
| 03061100 | ROCK LOBSTER AND OTHER SEA CRAW FISH (PALINURUS SPP., PANULIRUS SPP., JASUS SPP.) | 0% |
| 03061210 | WHOLE, COOKED | 0% |
| 03061290 | OTHER | 0% |
| 03061400 | CRABS | 0% |
| 03061500 | NORWAY LOBSTERS (NEPHROPS NORVEGICUS) | 0% |
| 03061610 | ACCELERATED FREEZE DRIED (AFD) | 0% |
| 03061690 | OTHER | 0% |
| 03061711 | ACCELERATED FREEZE DRIED (AFD) | 0% |
| 03061719 | OTHER | 0% |
| 03061720 | Vannamei Shrimp (LITOPENAEUS VANNAMEI) | 0% |
| 03061730 | Indian White Shrimp (FENNEROPENAEUS INDICUS) | 0% |
| 03061740 | BLACK TIGER SHRIMP (PENAEUS MONODON) | 0% |
| 03061750 | FLOWER SHRIMP (PENAEUS SEMISULCATUS) | 0% |
| 03061790 | OTHER | 0% |
| 03061900 | OTHER | 0% |
| 03062100 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS, FIT FOR HUMANCONSUMPTIONNOT FROZEN : ROCK LOBSTER AND OTHER SEA CRAW FISH(PALINURUS SPP., PANULIRUS SPP., JASUS SPP.) | 0% |
| 03062200 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS, FIT FOR HUMANCONSUMPTIONNOT FROZEN : LOBSTERS (HOMARUS SPP.) | 0% |
| 03062400 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS, FIT FOR HUMANCONSUMPTIONNOT FROZEN : CRABS | 0% |
| 03062500 | NORWAY LOBSTERS(NEPHOPS NORVEGICUS) | 0% |
| 03062600 | COLD-WATER SHRIMPS AND PRAWNS (PANDALUS SPP, CRANGON CRANGON) | 0% |
| 03062710 | POWDERED | 0% |
| 03062790 | OTHER | 0% |
| 03062900 | CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CRUSTACEANS, IN SHELL, COOKEDBY STEAMING OR BY BOILING IN WATER,WHETHER OR NOT CHILLED, FROZEN, DRIED,SALTED OR IN BRINE; FLOURS, MEALS ANDPELLETS, OF CRUSTACEANS, FIT FOR HUMANCONSUMPTIONNOT FROZEN : OTHER, INCLUDING FLOURS, MEALS AND PELLETS, OF CRUSTACEANS, FIT FOR HUMAN CONSUMPTION | 0% |
| 03063100 | ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.) | 0% |
| 03063200 | Lobsters (Homarus spp.) | 0% |
| 03063300 | Crabs | 0% |
| 03063400 | Norway lobsters (Nephrops norvegicus) | 0% |
| 03063500 | COLD WATER SHRIMPS AND PRAWNS (PANDALUS SPP. CRANGON CRANGON) | 0% |
| 03063600 | Other shrimps and prawns | 0% |
| 03063610 | SCAMPI (MACROBACHIUM SPP.) | 0% |
| 03063620 | Vannamei shrimp (Litopenaeus vannamei) | 0% |
| 03063630 | Indian white shrimp (Fenneropenaeus indicus) | 0% |
| 03063640 | Black tiger shrimp (Penaeus monodon) | 0% |
| 03063650 | Flower Shrimp(Penaeus semisulcatus) | 0% |
| 03063660 | Artemia | 0% |
| 03063690 | Other | 0% |
| 03063900 | OTHER | 0% |
| 03069100 | Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.) | 0% |
| 03069200 | Lobsters ( Homarus spp.) | 0% |
| 03069300 | Crabs | 0% |
| 03069400 | Norway lobsters (Nephrops norvegicus) | 0% |
| 03069500 | Shrimps and prawns | 0% |
| 03069900 | OTHER | 0% |
Tax calculator for HSN 0306
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 03 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 0306
What is the GST rate for HSN 0306?▾
GST rate for HSN 0306 is 0%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 0306 in the line item and apply GST @ 0%. For intra-state supplies: 0% CGST + 0% SGST. For inter-state supplies: 0% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 0306
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 03.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.