GST Rate for HSN 0309
Specific items under 0309
| HSN Code | Description | GST Rate |
|---|---|---|
| 030910 | OF FISH: | 0% |
| 030990 | OTHER | 0% |
| 03091010 | FRESH OR CHILLED | 0% |
| 03091020 | FROZEN | 0% |
| 03091030 | SALTED, IN BRINE, DRIED OR SMOKED | 0% |
| 03091090 | OTHER | 0% |
| 03099011 | VANNAMEI SHRIMP (LITOPENAEUS VANNAMEI) | 0% |
| 03099012 | INDIAN WHITE SHRIMP (FENNEROPENAEUS INDICUS) | 0% |
| 03099013 | BLACK TIGER SHRIMP (PENAEUS MONODON) | 0% |
| 03099014 | FLOWER SHRIMP (PENAEUS SEMISULCATUS) | 0% |
| 03099019 | OTHER | 0% |
| 03099021 | VANNAMEI SHRIMP (LITOPENAEUS VANNAMEI) | 0% |
| 03099022 | INDIAN WHITE SHRIMP (FENNEROPENAEUS INDICUS) | 0% |
| 03099023 | BLACK TIGER SHRIMP (PENAEUS MONODON) | 0% |
| 03099024 | FLOWER SHRIMP (PENAEUS SEMISULCATUS) | 0% |
| 03099029 | OTHER | 0% |
| 03099031 | VANNAMEI SHRIMP (LITOPENAEUS VANNAMEI) | 0% |
| 03099032 | INDIAN WHITE SHRIMP (FENNEROPENAEUS INDICUS) | 0% |
| 03099033 | BLACK TIGER SHRIMP (PENAEUS MONODON) | 0% |
| 03099034 | FLOWER SHRIMP (PENAEUS SEMISULCATUS) | 0% |
| 03099039 | OTHER | 0% |
| 03099040 | OF CRUSTACEANS, OTHER | 0% |
| 03099050 | OF MOLLUSCS, FRESH OR CHILLED | 0% |
| 03099060 | OF MOLLUSCS, FROZEN | 0% |
| 03099070 | OF MOLLUSCS, SALTED, IN BRINE, DRIED OR SMOKED | 0% |
| 03099080 | OF MOLLUSCS, OTHER | 0% |
| 03099090 | OTHER | 0% |
Tax calculator for HSN 0309
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 0309
What is the GST rate for HSN 0309?▾
GST rate for HSN 0309 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 0309 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 0309
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.