HSN Code 03072100 -- – Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or (GST Rate 5%)

HSN Code 03072100

Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; aquatic invertebrates other thancrustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption scallops, including queen scallops, of thegenera pecten, chlamys or placopecten live, fresh or chilled

HSN03072100

Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; aquatic invertebrates other thancrustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption scallops, including queen scallops, of thegenera pecten, chlamys or placopecten live, fresh or chilled

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 03 -- Fish, crustaceans, molluscs
Heading: 0307
Subheading: 030721
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

03072900
Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried,
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03071100
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03071900
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03073100
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03073910
Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried,
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Frequently asked questions

What is HSN Code 03072100?
HSN Code 03072100 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 03072100?
HSN Code 03072100 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 03072100 belong to?
HSN Code 03072100 falls under Chapter 03 -- Fish, crustaceans, molluscs of the GST tariff.
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