Free Tools/HSN Code Finder/Chapter 30/HSN 3074

HSN 30744-Digit Heading

HSN 3074: Cuttle fish and squid – GST Rate

HSN 3074 covers cuttle fish and squid. GST on HSN 3074 is 0% (Nil / exempt), 5% or 18% depending on the conditions listed below (rates effective 22 September 2025).

Chapter 30: Pharmaceutical products

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 3074

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

Drugs or medicines listed in Annexure I

Reference: Schedule EXEMPT, S. No. 113 (Spec: 3 0 or any other Chapter)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Following goods from Natural Menthol namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil), c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO), e. Spearmint oil f. Mentha piperita oil

Reference: Schedule I, S. No. 224 (Spec: 2906 11 10, 30, 3301)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Insulin, Cyclosporin, Desferrioxamine injection or deferiprone, Oral re-hydration salts

Reference: Schedule I, S. No. 225 (Spec: 30)

5%CGST 2.5% + SGST 2.5% / IGST 5%

All Drugs and medicines including their salts and esters and diagnostic test kits; formulations manufactured from bulk drugs [other than those specified at nil at S. No. 113 of notification No. 10/2025-Central Tax (Rate) dated 17th September, 2025]

Reference: Schedule I, S. No. 226 (Spec: 30 o r any Chapter)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Diagnostic kits for detection of all types of hepatitis

Reference: Schedule I, S. No. 227 (Spec: 30)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Medicaments (including veterinary medicaments) used in bio-chemic systems

Reference: Schedule I, S. No. 228 (Spec: 30)

5%CGST 2.5% + SGST 2.5% / IGST 5%

Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia

Reference: Schedule I, S. No. 229 (Spec: 30)

18%CGST 9% + SGST 9% / IGST 18%

Following goods made from other than natural menthol, namely:- a. Menthol and menthol crystals, b. Peppermint (Mentha Oil) c. Fractionated / de-terpenated mentha oil (DTMO) d. De-mentholised oil (DMO) e. Spearmint oil f. Mentha piperita oil

Reference: Schedule II, S. No. 38 (Spec: 29061190, 30, 3301)

If none of these descriptions fit your goods, the residual rate is 18% (Schedule II, S. No. 639).

Sub-Headings & Tariff Items Under 3074

Showing 1 sub-classification code with complete hierarchy descriptions.

30743307-Digit Group

Chain: Pharmaceutical products > Cuttle fish and squid > FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES~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~Frozen:~Squid tubes

Other Headings in Chapter 30

Glands And Other Organs For Organo-Therapeutic Uses, Dried,Whether Or Not Powdered, Extracts Of Glands Or Other Organs Or Of Their Secretions For Organo-Therapeutic Uses, Heparin And Its Salts,

Human Blood; Animal Blood Prepared Fortherapeutic, Prophylactic Or Diagnostic Uses; Antisera, Other Blood Fractions And Immunological Products, Whether Or Not Modified Or Obtained By Means Of Biotechnological Processes; Vaccines,Toxins, Cultures Of Micro-Organisms (Excluding Yeasts) And Other Similar Products; Cell Cultures, Whether Or Not Modified

Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Two Or More Constituents Which Have Been Mixed Together For Therapeutic Or Prophylactic Uses, Not Put Up In Measured Doses Or In Forms Or Packings For Retail Sale

Medicaments (Excluding Goods Of Heading 3002, 3005 Or 3006) Consisting Of Mixed Or Unmixed Products For Therapeutic Or Prophylactic Uses, Put Up In Measured Doses (Including Those In The Form Of Transdermal Administration Systems) Or In Forms Or Packings For Retail Sale

Wadding, Gauze, Bandages And Similar Articles (For Example, Dressings, Adhesive Plasters, Poultices), Impregnated Or Coated With Pharmaceutical Substances Or Put Up In Forms Or Packings For Retail Sale For Medical, Surgical, Dental Or Veterinary Purposes

Pharmaceutical Goods Specified In Note 4 To This Chapter

Ornamental fish

Other Live Fish

Salmonidae, excluding livers and roes

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus pelamis), excluding livers and roes

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp), sardines (Sardina pilchardus, Sardinops spp), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australascicus, scomber japonicus), jack and horse mackerel (trachurus spp.) cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merluccidae, Moridae and Muraenolepididae, excluding livers and roes

Other fish, excluding livers and roes

Tilapias (Oreochromis spp.), catfish (Pangasius spp. Silurus spp., Clarias spp., Ictalurus spp.) carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp. Cirrhinus spp. Mylopharyngodon piceus), eels (Anguila spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) excluding livers and roes

Other fish exculding edible fish offal of sub-headings 0302 91 to 0302 99

Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal

Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha. Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus, excluding livers and roes

Other salmonidae, excluding livers and roes

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes

Herrings (Clupea harengus, Culpea pallasii) and Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of sub-headings 0303 91 to 0303 99

Other fish, excluding livers and roes

Other fish, excluding edible fish offal of sub-headings 0303 91 to 0303 99

Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal

Fresh or chilled

Other, fresh or chilled

Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Frozen fillets of fish of Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Frozen fillets of other fish

Smoked fish, including fillets

Dried fish, whether or not suited but not smoked

Fish, salted but not dried or smoked and fish in brine

Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten

Mussels (Mytilus spp., Perna spp.)

Octopus (Octopus spp.)

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.)

Other, including flours, meals and pellets, of aquatic invertebrates other than crustaceans, fit for human consumption

Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus)

Search all 21,000+ HSN & SAC codes

Create GST invoices with HSN 3074 automatically in Udyog

Udyog automatically maps product items to the right HSN codes and applies current tax rates with zero manual errors.

Start Free Trial in Udyog →