HSN Code 03078100 -- – Live, fresh or chilled (GST Rate 5%)

HSN Code 03078100

Live, fresh or chilled

HSN03078100

Live, fresh or chilled

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 03 -- Fish, crustaceans, molluscs
Heading: 0307
Subheading: 030781
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 Live, fresh or chilled. 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

03078900
Other
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03071100
Live, fresh or chilled
5%
03071900
Other
5%
03072100
Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried,
5%
03072900
Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried,
5%

Frequently asked questions

What is HSN Code 03078100?
HSN Code 03078100 is the official Harmonized System of Nomenclature code for Live, fresh or chilled, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 03078100?
HSN Code 03078100 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 03078100 belong to?
HSN Code 03078100 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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