GST Rate for HSN 0307
Specific items under 0307
| HSN Code | Description | GST Rate |
|---|---|---|
| 030711 | LIVE, FRESH OR CHILLED | 0% |
| 030712 | FROZEN | 0% |
| 030719 | OTHER | 0% |
| 030721 | LIVE, FRESH OR CHILLED | 0% |
| 030722 | FROZEN | 0% |
| 030729 | OTHER | 0% |
| 030731 | MUSSELS (MYTILUS SPP., PERNA SPP.) : | 0% |
| 030732 | LIVE, FRESH OR CHILLED | 0% |
| 030739 | Other | 0% |
| 030742 | LIVE, FRESH OR CHILLED: | 0% |
| 030743 | FROZEN: | 0% |
| 030749 | OTHER: | 0% |
| 030751 | LIVE, FRESH OR CHILLED | 0% |
| 030752 | FROZEN | 0% |
| 030759 | OTHER | 0% |
| 030760 | SNAILS, OTHER THAN SEA SNAILS | 0% |
| 030771 | LIVE, FRESH OR CHILLED | 0% |
| 030772 | FROZEN | 0% |
| 030779 | OTHER | 0% |
| 030781 | LIVE, FRESH OR CHILLED ABALONE (HALIOTIS SPP.) | 0% |
| 030782 | LIVE, FRESH OR CHILLED STROMBOID CONCHS (STROMBUS SPP.) | 0% |
| 030783 | FROZEN ABALONE (HALIOTIS SPP.) | 0% |
| 030784 | FROZEN STROMBOID CONCHS (STROMBUS SPP.) | 0% |
| 030787 | OTHER ABALONE (HALIOTIS SPP.) | 0% |
| 030788 | OTHER STROMBOID CONCHS (STROMBUS SPP.) | 0% |
| 030791 | LIVE, FRESH OR CHILLED | 0% |
| 030792 | FROZEN | 0% |
| 030799 | OTHER | 0% |
| 03071100 | LIVE, FRESH OR CHILLED | 0% |
| 03071200 | Frozen | 0% |
| 03071900 | OTHER | 0% |
| 03072100 | LIVE, FRESH OR CHILLED | 0% |
| 03072200 | Frozen | 0% |
| 03072900 | OTHER | 0% |
| 03073100 | MUSSELS (MYTILUS SPP., PERNA SPP.) : | 0% |
| 03073200 | LIVE, FRESH OR CHILLED | 0% |
| 03073910 | CLAMS, CLAM MEAT (BIVALVES-VICTORITA, SPP., MERTRIX SPP. AND KATALYSIA SPP.) | 0% |
| 03073990 | OTHER | 0% |
| 03074110 | MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE,FRESH, CHILLED, FROZEN, DRIED, SALTED OR INBRINE; AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTIONCUTTLE FISH (SEPIA OFFICINALIS, ROSSIAMACROSOMA, SEPTIOLA SPP.) AND SQUID(OMMASTREPHES SPP., LOLIGO SPP., NOTOTODARUSSPP., SEPIOTEUTHIS SPP.) : LIVE, FRESH AND CHILLED CUTTLE FISH | 0% |
| 03074120 | INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTIONCUTTLE FISH (SEPIA OFFICINALIS, ROSSIAMACROSOMA, SEPTIOLA SPP.) AND SQUID(OMMASTREPHES SPP., LOLIGO SPP., NOTOTODARUSSPP., SEPIOTEUTHIS SPP.) : LIVE, FRESH AND CHILLED SQUID | 0% |
| 03074210 | Cuttle fish | 0% |
| 03074220 | Squid | 0% |
| 03074310 | Cuttle fish | 0% |
| 03074320 | Whole squids | 0% |
| 03074330 | SQUID TUBES | 0% |
| 03074390 | OTHER | 0% |
| 03074910 | CUTTLE FISH | 0% |
| 03074920 | WHOLE SQUIDS | 0% |
| 03074930 | SQUID TUBES | 0% |
| 03074940 | Dried squids | 0% |
| 03074990 | OTHER | 0% |
| 03075100 | LIVE, FRESH OR CHILLED | 0% |
| 03075200 | Frozen | 0% |
| 03075900 | OTHER | 0% |
| 03076000 | SNAILS, OTHER THAN SEA SNAILS | 0% |
| 03077100 | LIVE, FRESH OR CHILLED | 0% |
| 03077200 | Frozen | 0% |
| 03077900 | OTHER | 0% |
| 03078100 | LIVE, FRESH OR CHILLED ABALONE (HALIOTIS SPP.) | 0% |
| 03078200 | Live, fresh or chilled stromboid conchs (Strombus spp.) | 0% |
| 03078300 | Frozen abalone (Haliotis spp.) | 0% |
| 03078400 | Frozen stromboid conchs (Strombus spp.) | 0% |
| 03078700 | Other abalone (Haliotis spp.) | 0% |
| 03078800 | Other stromboid conchs (Strombus spp.) | 0% |
| 03078900 | OTHER | 0% |
| 03079100 | LIVE, FRESH OR CHILLED | 0% |
| 03079200 | Frozen | 0% |
| 03079900 | OTHER | 0% |
| 03079910 | CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTION OTHER : SEA SHELL FLESH | 0% |
| 03079920 | CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTION OTHER : JELLY FISH (RHOPELINA SPP.), DRIED SALTED OR FROZEN | 0% |
| 03079990 | CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;FLOURS, MEALS AND PELLETS OF AQUATICINVERTEBRATES OTHER THAN CRUSTACEANS,FIT FOR HUMAN CONSUMPTION OTHER : OTHER | 0% |
Tax calculator for HSN 0307
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 0307
What is the GST rate for HSN 0307?▾
GST rate for HSN 0307 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 0307 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 0307
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.