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  4. MOLLUSCS - GST RATES & HSN CODE 307

GST rates and HSN code for Molluscs.

Origin Chapter: Chapter 3

HSN Code Description Rate (%) CESS (%) Effective Date Rate Revision
307 Molluscs, Whether In Shell Or Not, Live,Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Molluscs, Whether In Shell Or Not, Whether On Not Cooked Before Or During The Smoking Process; Flours, Meals And Pellets Of Molluses, Fit For Human Consumpti 5 0 15/11/2017 5%
307 Molluscs, Whether In Shell Or Not, Live,Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Molluscs, Whether In Shell Or Not, Whether On Not Cooked Before Or During The Smoking Process; Flours, Meals And Pellets Of Molluses, Fit For Human Consumpti 0 01/07/2017 0
3071100 Live, Fresh Or Chilled 5 0 15/11/2017 5%
3071900 Other 5 0 15/11/2017 5%
3072100 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 Ot 5 0 15/11/2017 5%
3072900 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 O 5 0 15/11/2017 5%
3073100 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 O 5 0 15/11/2017 5%
3073910 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 O 5 0 15/11/2017 5%
3073990 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 O 5 0 15/11/2017 5%
3074110 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 O 5 0 15/11/2017 5%
3074120 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, Se 5 0 15/11/2017 5%
3074910 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, Se 5 0 15/11/2017 5%
3074920 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, Se 5 0 15/11/2017 5%
3074930 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, Se 5 0 15/11/2017 5%
3074990 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, Se 5 0 15/11/2017 5%
3075100 Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionoctopus (Octopus Spp.) Live, Fresh Or Chilled 5 0 15/11/2017 5%
3075900 Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionoctopus (Octopus Spp.) Other 5 0 15/11/2017 5%
3076000 Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumption Snails, Other Than Sea Snails 5 0 15/11/2017 5%
3077100 Live, Fresh Or Chilled 5 0 15/11/2017 5%
3077900 Other 5 0 15/11/2017 5%
3078100 Live, Fresh Or Chilled 5 0 15/11/2017 5%
3078900 Other 5 0 15/11/2017 5%
3079100 Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionother, Including Flours, Meals And Pellets,Of Aquatic Invertebrates Other Thancrustaceans, Fit For Human Consumpti 5 0 15/11/2017 5%
3079900 Other 5 0 15/11/2017 5%
3079910 Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumption Other : Sea Shell Flesh 5 0 15/11/2017 5%
3079920 Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumption Other : Jelly Fish (Rhopelina Spp.), Dried Salted Or Frozen 5 0 15/11/2017 5%
3079990 Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumption Other : Other 5 0 15/11/2017 5%

Disclaimer: Rates given above are updated up to the GST (Rate) notification no. 05/2020 dated 16th October 2020 to the best of our information. We have sourced the HSN code information from the master codes published on the NIC's GST e-Invoice system. There may be variations due to updates by the government. Kindly note that we are not responsible for any wrong information. If you need information about the "Effective Date" for every GST or cess rates, then please visit the CBIC website.
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