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Free Tools/HSN Code Finder/Chapter 03/HSN 0308
HSN 03084-Digit Heading

HSN 0308: Aquatic invertebrates – GST Rate

HSN 0308 covers aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine. GST on HSN 0308 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 10 tariff items, for example 0308 11 00, 0308 12 00 and 0308 19 00.

Chapter 03: Fish and crustaceans, molluscs and other aquatic invertebrates

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 0308

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

All goods, fresh or chilled

Reference: Schedule EXEMPT, S. No. 13 (Spec: 0304, 0306, 0307, 0308,0309)
0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

All goods, other than fresh or chilled, and other than pre- packaged and labelled

Reference: Schedule EXEMPT, S. No. 14 (Spec: 0303, 0304, 0305, 0306, 0307, 0308, 0309)
5%CGST 2.5% + SGST 2.5% / IGST 5%

All goods, other than fresh or chilled, pre-packaged and labelled

Reference: Schedule I, S. No. 3 (Spec: 0303, 0304, 0305, 0306, 0307, 0308, 0309)
Other entries in this chapter (1)

These apply only if your goods match the description.

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]

Reference: Schedule EXEMPT, S. No. 10 (Spec: 03)

Sub-Headings & Tariff Items Under 0308

Showing 18 sub-classification codes with complete hierarchy descriptions.

0308116-Digit Sub-heading

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Live, Fresh Or Chilled

030811008-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Live, Fresh Or Chilled > Live, Fresh Or Chilled

0308126-Digit Sub-heading

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Frozen

030812008-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Frozen > frozen

0308196-Digit Sub-heading

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Other

030819008-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Other > Other

0308216-Digit Sub-heading

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Live, Fresh Or Chilled

030821008-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Live, Fresh Or Chilled > Live, Fresh Or Chilled

0308226-Digit Sub-heading

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Frozen

030822008-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Frozen > frozen

0308296-Digit Sub-heading

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Other

030829008-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Other > Other

0308306-Digit Sub-heading

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Jellyfish (Rhopilema Spp.):

030830108-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Jellyfish (Rhopilema Spp.): > Live, Fresh Or Chilled

030830208-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Jellyfish (Rhopilema Spp.): > Dried, Salted Or Frozen

030830908-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Jellyfish (Rhopilema Spp.): > Other

0308906-Digit Sub-heading

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Other

030890008-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Aquatic Invertebrates Other Than Crustaceans And Molluscs, Whether Or Not Cooked Before Or During The Smoking Process > Other > Other

Other Headings in Chapter 03

HSN 0301
Live Fish
HSN 0302
Fish, Fresh Or Chilled, Excluding Fish Fillets And Other Fish Meat Of Heading 0303
HSN 0303
Fish, Frozen, Excluding Fish Fillets And Other Fish Meat Of Heading 0303
HSN 0304
Fish Fillets And Other Fish Meat (Whether Or Not Minced), Fresh, Chilled Or Frozen
HSN 0305
Fish, Dried, Salted Or In Brine; Smoked Fish, Whether Or Not Cooked Before Or During The Smoking Process
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 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 0309
Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption
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