HSN Code 03062100 -- – Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, salted (GST Rate 5%)

HSN Code 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.)

HSN03062100

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.)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 0306
Subheading: 030621
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 Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, salted. 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 03062100?
HSN Code 03062100 is the official Harmonized System of Nomenclature code for Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cook, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03062100?
HSN Code 03062100 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 03062100 belong to?
HSN Code 03062100 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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