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GST Rates of HSN 0307
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
(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 | ||
0307 |
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 | ||
| - | Oysters : | ||
03071100 |
-- | Live, fresh or chilled | |
03071200 |
-- | Frozen | |
03071900 |
-- | Other | |
| - | Scallops and other molluscs of the family Pectinidae : | ||
03072100 |
-- | Live, fresh or chilled | |
03072200 |
-- | Frozen | |
03072900 |
-- | Other | |
| - | Mussels (Mytilus spp., Perna spp.): | ||
03073100 |
-- | Live, fresh or chilled | |
03073200 |
-- | Frozen | |
030739 |
-- | Other: | |
03073910 |
--- | Clams, clam meat (bivalves-Victorita, spp., Mertrix spp. and Katalysia spp.) | |
03073990 |
--- | Other | |
| - | Cuttle fish and squid : | ||
030742 |
-- | Live, fresh or chilled : | |
03074210 |
--- | Cuttle fish | |
03074220 |
--- | Squid | |
030743 |
-- | Frozen : | |
03074310 |
--- | Cuttle fish | |
03074320 |
--- | Whole squids | |
03074330 |
--- | Squid tubes | |
03074390 |
--- | Other | |
030749 |
-- | Other: | |
03074910 |
--- | Cuttle fish | |
03074920 |
--- | Whole squids | |
03074930 |
--- | Squid tubes | |
03074940 |
--- | Dried squids | |
03074990 |
--- | Other | |
| - | Octopus (Octopus spp.): | ||
03075100 |
-- | Live, fresh or chilled | |
03075200 |
-- | Frozen | |
03075900 |
-- | Other | |
03076000 |
- | Snails, other than sea snails | |
| - | Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): | ||
03077100 |
-- | Live, fresh of chilled | |
03077200 |
-- | Frozen | |
03077900 |
-- | Other | |
| - | Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): | ||
03078100 |
-- | Live, fresh or chilled abalone (Haliotis spp.) | |
03078200 |
-- | Live, fresh or chilled stromboid conchs (Strombus spp.) | |
03078300 |
-- | Frozen abalone (Haliotis spp.) | |
03078400 |
-- | Frozen stromboid conchs (Strombus spp.) | |
03078700 |
-- | Other abalone (Haliotis spp.) | |
03078800 |
-- | Other stromboid conchs (Strombus spp.) | |
| - | Other | ||
03079100 |
-- | Live, fresh or chilled | |
03079200 |
-- | Frozen | |
03079900 |
-- | Other |
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