HSN code 0306 — CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED,
HSN · heading5%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
All crustaceans whether whole or without shells, including shrimp, crab, lobster and prawns in live, fresh, chilled, frozen, dried, salted or brined forms, plus smoked crustaceans and crustaceans cooked by steaming or boiling in water.
current gst rate
| igst | cgst | sgst | condition |
|---|---|---|---|
| 0% | 0% | 0% | Sch NIL S.No 13 |
| 0% | 0% | 0% | Sch NIL S.No 14 |
| 5% | 2.5% | 2.5% | Sch I S.No 3 |
source: 10/2025-Central Tax (Rate) · effective 2025-09-22 · all codes at 5%
gst calculator — pre-filled with this rate
products commonly classified here
more specific codes
- 030611ROCK LOBSTER AND OTHER SEA CRAW FISH (PALINURUS SPP., PANULIRUS SPP., JASUS SPP.)
- 030612LOBSTERS (HOMARUS SPP.) :
- 030614CRABS
- 030615NORWAY LOBSTERS (NEPHROPS NORVEGICUS)
- 030616COLD-WATER SHRIMPS AND PRAWNS (PANDALUS SPP., CRANGON CRANGON):
- 030617OTHER SHRIMPS AND PRAWNS:
- 030619OTHER
- 03062100CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CR
- 03062200CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CR
- 03062400CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CR
- 03062500NORWAY LOBSTERS(NEPHOPS NORVEGICUS)
- 03062600COLD-WATER SHRIMPS AND PRAWNS (PANDALUS SPP, CRANGON CRANGON)
- 03062710POWDERED
- 03062790OTHER
- 03062900CRUSTACEANS, WHETHER IN SHELL OR NOT,LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTEDOR IN BRINE; CR
- 030631ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.)
- 030632LOBSTERS (HOMARUS SPP.)
- 030633CRABS
- 030634NORWAY LOBSTERS (NEPHROPS NORVEGICUS)
- 030635COLD WATER SHRIMPS AND PRAWNS (PANDALUS SPP. CRANGON CRANGON)
- 030636OTHER SHRIMPS AND PRAWNS
- 030639OTHER
- 030691ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.)
- 030692LOBSTERS (HOMARUS SPP.)
- 030693CRABS
- 030694NORWAY LOBSTERS (NEPHROPS NORVEGICUS)
- 030695SHRIMPS AND PRAWNS
- 030699OTHER
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
- 0307MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMO
- 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