0306Heading (4-digit)Section I

HSN Code 0306 – Crustaceans, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In…

Full GST classification for Crustaceans, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In… — chapter, heading and tariff hierarchy, GST rate slabs and related HSN codes. Updated for India GST.

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HSN Code

0306

Chapter

03

Digits

4-digit

Section

I

What is HSN Code 0306?

HSN code 0306 is the Harmonized System of Nomenclature classification for Crustaceans, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In… under India's Goods and Services Tax (GST). It is a 4-digit code sitting at the heading (4-digit) level of the HSN hierarchy.

This code belongs to Chapter 03 — Fish And Crustaceans, Molluscs And Other Aquatic Invertebrates, which is part of Section I: Live Animals & Animal Products. Every GST-registered business supplying crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in… must quote HSN 0306 (or the digit-length required for its turnover) on tax invoices and in GSTR-1.

Classification breakdown of 0306

LevelCodeDescription
Chapter03fish and crustaceans, molluscs and other aquatic invertebrates
Heading0306crustaceans, 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

GST rate for HSN 0306

Goods under HSN 0306 attract GST at one of the five standard slabs. The exact rate depends on the specific product and the latest GST Council notification — always confirm before invoicing.

0%

Nil / Exempt

Fresh produce, milk, cereals, books

5%

Merit rate

Essentials, packaged food, transport

12%

Standard-low

Processed food, mobiles, apparel > ₹1,000

18%

Standard

Most goods, electronics, services

28%

Demerit / luxury

Cars, cement, aerated drinks, tobacco

Find the exact GST rate for Crustaceans, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In… →

Sub-codes under this classification

HSN CodeDescription
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; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : rock lobster and other sea craw fish(palinurus spp., panulirus spp., jasus spp.)
03062200crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : lobsters (homarus spp.)
03062400crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried, saltedor in brine; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : crabs
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; crustaceans, in shell, cookedby steaming or by boiling in water,whether or not chilled, frozen, dried,salted or in brine; flours, meals andpellets, of crustaceans, fit for humanconsumptionnot frozen : other, including flours, meals and pellets, of crustaceans, fit for human consumption
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

HSN Code 0306 — FAQs

What is HSN code 0306?

HSN code 0306 classifies "Crustaceans, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In…" under India's GST regime. It falls under Chapter 03 (Fish And Crustaceans, Molluscs And Other Aquatic Invertebrates) of the Harmonized System of Nomenclature.

How many digits is HSN code 0306?

0306 is a 4-digit HSN code — a heading (4-digit). Businesses declare 4-digit HSN (turnover up to ₹5 crore) or 6-digit HSN (above ₹5 crore) on GST invoices; 8-digit codes are used for exports and imports.

What is the GST rate for HSN code 0306?

Goods under HSN 0306 are taxed at one of the GST slabs — 0%, 5%, 12%, 18% or 28% — depending on the exact product and the latest GST Council notification. Use the Laabam.One GST Rate Finder to confirm the current rate for Crustaceans, Whether In Shell Or Not, Live, Fresh, Chilled, Frozen, Dried, Salted Or In….

Which chapter does HSN code 0306 belong to?

HSN 0306 belongs to Chapter 03 — Fish And Crustaceans, Molluscs And Other Aquatic Invertebrates, part of Section I: Live Animals & Animal Products.

Auto-fill HSN 0306 on every invoice

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