HSN Code 03045990 -- – Other (GST Rate 5%)

HSN Code 03045990

Other

HSN03045990

Other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0304
Subheading: 030459
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Other. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 03045990?
HSN Code 03045990 is the official Harmonized System of Nomenclature code for Other, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03045990?
HSN Code 03045990 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 03045990 belong to?
HSN Code 03045990 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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