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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 |
Apr
24 Apr
☑ Quarterly | GSTR-3B
GSTR-3B for the Quarter Jan - Mar 2025 (QRMP Taxpayers < 5 Cr - Rule 61) - Category II States.
* State Category II - Himachal Pradesh, Punjab, Uttarakhand, Haryana, Rajasthan, Uttar Pradesh, Bihar, Sikkim, Arunachal Pradesh, Nagaland, Manipur, Mizoram, Tripura, Meghalaya, Assam, West Bengal, Jharkhand or Odisha or the Union territories of Jammu and Kashmir, Ladakh, Chandigarh and Delhi.
25 Apr
☑ Half-Yearly | ITC-04
ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.
☑ Annual | ITC-04
ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.
28 Apr
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Apr
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)