HSN code 0307 — MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FRO
HSN · heading0%MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS
This code covers molluscs (shellfish like oysters, mussels, clams, squid, and octopus) in any form—whether still in their shells or removed from shells. They can be live, fresh, chilled, frozen, dried, salted, preserved in brine, or smoked, with or without cooking during the smoking process.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 0% | 0% | 0% | Sch NIL S.No 13 |
source: 10/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 0%
gst calculator — pre-filled with this rate
products commonly classified here
abaloneclamsconchcuttlefishdried molluscsfrozen musselslive clamsmolluscsmollusk meatmusselsoctopusoysterssalted molluscsscallopssmoked oysterssquid
more specific codes
- 030711LIVE, FRESH OR CHILLED
- 030712FROZEN
- 030719OTHER
- 030721LIVE, FRESH OR CHILLED
- 030722FROZEN
- 030729OTHER
- 030731MUSSELS (MYTILUS SPP., PERNA SPP.) :
- 030732LIVE, FRESH OR CHILLED
- 030739Other
- 03074110MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE,FRESH, CHILLED, FROZEN, DRIED, SALTED OR INBRINE; AQUAT
- 03074120INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH,CHILLED, FROZEN, DRIED, SALTED O
- 030742LIVE, FRESH OR CHILLED:
- 030743FROZEN:
- 030749OTHER:
- 030751LIVE, FRESH OR CHILLED
- 030752FROZEN
- 030759OTHER
- 030760SNAILS, OTHER THAN SEA SNAILS
- 030771LIVE, FRESH OR CHILLED
- 030772FROZEN
- 030779OTHER
- 030781LIVE, FRESH OR CHILLED ABALONE (HALIOTIS SPP.)
- 030782LIVE, FRESH OR CHILLED STROMBOID CONCHS (STROMBUS SPP.)
- 030783FROZEN ABALONE (HALIOTIS SPP.)
- 030784FROZEN STROMBOID CONCHS (STROMBUS SPP.)
- 030787OTHER ABALONE (HALIOTIS SPP.)
- 030788OTHER STROMBOID CONCHS (STROMBUS SPP.)
- 03078900OTHER
- 030791LIVE, FRESH OR CHILLED
- 030792FROZEN
- 030799OTHER
sibling codes
- 0301LIVE FISH
- 0302FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0303
- 0303FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF HEADING 0303
- 0304FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN
- 0305FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKIN
- 0306CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE;
- 0308AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED,
- 0309FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT F
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compiled from official sources · not tax advice · verify with your tax advisor before filing