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GST Rates of HSN 0306

Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine


(HSN Codes as per First Schedule To Customs Tariff Act, 1975)

HSN Code HSN Description GST Rate

Chapter 03

 		FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

0306

 		Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine

- Frozen :

03061100

 		-- Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)

030612

 		-- Lobsters (Homarus spp.):

03061210

 		--- Whole, cooked

03061290

 		--- Other

03061400

 		-- Crabs

03061500

 		-- Norway lobsters (Nephrops norvegicus)

030616

 		-- Cold-water shrimps and prawns (Pandalus spp., Crangon crangon):

03061610

 		--- Accelerated Freeze Dried (AFD)

03061690

 		--- Other

030617

 		-- Other shrimps and prawns :

--- Scampi (Macrobrachium spp.):

03061711

 		---- Accelerated Freeze Dried (AFD)

03061719

 		---- Other

03061720

 		--- Vannamei shrimp (Litopenaeus vannamei)

03061730

 		--- Indian white shrimp (Fenneropenaeus indicus)

03061740

 		--- Black tiger shrimp (Penaeus monodon)

03061750

 		--- Flower shrimp (Penaeus semisulcatus)

03061790

 		--- Other

03061900

 		-- Other

- Live, fresh or chilled:

03063100

 		-- Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)

03063200

 		-- Lobsters (Homarus spp.)

03063300

 		-- Crabs

03063400

 		-- Norway lobsters (Nephrops norvegicus)

03063500

 		-- Cold water shrimps and prawns (Pandalus spp., Crangon crangon)

030636

 		-- Other shrimps and prawns :

03063610

 		--- Scampi (Macrobachium spp.)

03063620

 		--- Vannamei shrimp (Litopenaeus vannamei)

03063630

 		--- Indian white shrimp (Fenneropenaeus indicus)

03063640

 		--- Black tiger shrimp (Penaeus monodon)

03063650

 		--- Flower shrimp (Penaeus semisulcatus)

03063660

 		--- Artemia

03063690

 		--- Other

03063900

 		-- Other

- Other:

03069100

 		-- Rock lobster and other sea crawfish (Palinurus spp., Jasus spp.)

03069200

 		-- Lobsters (Homarus spp.)

03069300

 		-- Crabs

03069400

 		-- Norway lobsters (Nephrops norvegicus)

03069500

 		-- Shrimps and prawns

03069900

 		-- Other
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20 Jun

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GSTR-3B for the m/o May 2025 (Monthly Taxpayer - Rule 61) - Either Compulsory taxpayer > 5 cr. or Voluntary taxpayer < 5 cr.

☑ Monthly | GSTR-5A

GSTR-5A for the m/o May 2025 [Return by OIDAR Service Providers - Rule 64.]

25 Jun

☑ Monthly | PMT-06

PMT-06 Monthly tax payment for May 2025 under QRMP Scheme [Rule 61(1)(ii) - Proviso to Section 39(7)].

Taxpayers have a choice to pay tax either, as per -  

A) Fixed Sum Method OR 
B) Self assessment basis subject to interest on short payment of taxes.
(Notification No.85/2020 - CT)
 
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).