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Free Tools/HSN Code Finder/Chapter 03/HSN 0309
HSN 03094-Digit Heading

HSN 0309: Flours – GST Rate

HSN 0309 covers flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption. GST on HSN 0309 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 25 tariff items, for example 0309 10 10, 0309 10 20 and 0309 10 30.

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 0309

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 0309

Showing 27 sub-classification codes with complete hierarchy descriptions.

0309106-Digit Sub-heading

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Of Fish:

030910108-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Of Fish: > Fresh Or Chilled

030910208-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Of Fish: > Frozen

030910308-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Of Fish: > Salted, In Brine, Dried Or Smoked

030910908-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Of Fish: > Other

0309906-Digit Sub-heading

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other

030990118-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Vannamei Shrimp (Litopenaeus Vannamei)

030990128-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Indian White Shrimp (Fenneropenaeus Indicus)

030990138-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Black Tiger Shrimp (Penaeus Monodon)

030990148-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Flower Shrimp (Penaeus Semisulcatus)

030990198-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Other

030990218-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Vannamei Shrimp (Litopenaeus Vannamei)

030990228-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Indian White Shrimp (Fenneropenaeus Indicus)

030990238-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Black Tiger Shrimp (Penaeus Monodon)

030990248-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Flower Shrimp (Penaeus Semisulcatus)

030990298-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Other

030990318-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Vannamei Shrimp (Litopenaeus Vannamei)

030990328-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Indian White Shrimp (Fenneropenaeus Indicus)

030990338-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Black Tiger Shrimp (Penaeus Monodon)

030990348-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Flower Shrimp (Penaeus Semisulcatus)

030990398-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Other

030990408-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Of Crustaceans, Other

030990508-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Of Molluscs, Fresh Or Chilled

030990608-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Of Molluscs, Frozen

030990708-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Of Molluscs, Salted, In Brine, Dried Or Smoked

030990808-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > Other > Of Molluscs, Other

030990908-Digit Tariff Item

Chain: Fish and crustaceans, molluscs and other aquatic invertebrates > Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption > 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 0308
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
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