HSN Code 03073990 -- – Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or (GST Rate 5%)

HSN Code 03073990

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 consumptionother : other

HSN03073990

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 consumptionother : other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 03 -- Fish, crustaceans, molluscs
Heading: 0307
Subheading: 030739
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 Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or. 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.

Create an invoice with this code → See all items at 5% →

Related codes from Fish, crustaceans, molluscs

03073100
Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried,
5%
03073910
Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried,
5%
03071100
Live, fresh or chilled
5%
03071900
Other
5%
03072100
Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried,
5%

Frequently asked questions

What is HSN Code 03073990?
HSN Code 03073990 is the official Harmonized System of Nomenclature code for Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; aquatic invertebrates other th, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03073990?
HSN Code 03073990 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 03073990 belong to?
HSN Code 03073990 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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