HSN Code 16052100
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved shrimps - shrimps and prawns --not in airtight container
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved shrimps - shrimps and prawns --not in airtight container
When does this rate apply?
Use this HSN Code on tax invoices when supplying Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved shr. 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.