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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 |
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)