HSN Code 03074990 -- – Invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, (GST Rate 5%)

HSN Code 03074990

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 consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled other : other

HSN03074990

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 consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled other : other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 03 -- Fish, crustaceans, molluscs
Heading: 0307
Subheading: 030749
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 Invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, . 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

03074110
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03074120
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03074910
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03074920
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03074930
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Frequently asked questions

What is HSN Code 03074990?
HSN Code 03074990 is the official Harmonized System of Nomenclature code for Invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals , as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03074990?
HSN Code 03074990 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 03074990 belong to?
HSN Code 03074990 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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