Fish and Crustaceans, Molluscs
Covers fish, crustaceans, and molluscs, whether live, fresh, frozen, dried, or salted. Applies to raw or basic preserved forms.
How to find the correct HSN Code in Chapter 03?
Identify Heading: Match your product with the 4-digit headings below.
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 03
What does Chapter 03 Cover?
Covers fish, crustaceans, and molluscs, whether live, fresh, frozen, dried, or salted. Applies to raw or basic preserved forms.
Included
- Fresh or chilled fish
- Frozen fish
- Shrimps and prawns
- Crabs and lobsters
- Molluscs (Squid, Cuttlefish)
Excluded
- Meat of land animalsGo to Ch 02
- Prepared/Canned FishGo to Ch 16
- Fish OilsGo to Ch 15
Common Confusions
- • Chapter 03 (Raw) vs Chapter 16 (Prepared): Canned tuna or fish fillets in sauce go to Ch 16.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 03
Are frozen prawns classified under Chapter 03?
Yes, frozen prawns in basic form are Ch 03. If 'breaded' or 'cooked', they move to Ch 16.
Where does canned tuna fall?
Canned tuna is a prepared food under Chapter 16.
Is dried fish taxable?
Dried/salted fish falls under Ch 03. Rate depends on if it's sold loose (Nil) or pre-packaged (5%).
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.