04 Oct, 2023 
Origin Chapter: Chapter 3
Delve into GST rates & HSN Code 306 for crustaceans. Keep your seafood trade compliant with up-to-date tax information on shellfish.
| HSN Code | Description | Rate (%) | CESS (%) | Effective Date | Rate Revision |
|---|---|---|---|---|---|
| 306 | 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 | 5 | 0 | 15/11/2017 | 5% |
| 306 | 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 | 0 | 01/07/2017 | 0 | |
| 3061100 | Crustaceans, 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 | 5 | 0 | 15/11/2017 | 5% |
| 3061210 | Crustaceans, 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 | 5 | 0 | 15/11/2017 | 5% |
| 3061290 | Crustaceans, 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 | 5 | 0 | 15/11/2017 | 5% |
| 3061400 | Crustaceans, 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 | 5 | 0 | 15/11/2017 | 5% |
| 3061500 | Norway Lobsters(Nephops Norvegicus) | 5 | 0 | 15/11/2017 | 5% |
| 3061610 | Accelerated Freeze Dried(Afd) | 5 | 0 | 15/11/2017 | 5% |
| 3061690 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3061711 | Accelerated Freeze Dried(Afd) | 5 | 0 | 15/11/2017 | 5% |
| 3061719 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3061790 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3061900 | Crustaceans, 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 | 5 | 0 | 15/11/2017 | 5% |
| 3062100 | Crustaceans, 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 | 5 | 0 | 15/11/2017 | 5% |
| 3062200 | Crustaceans, 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 | 5 | 0 | 15/11/2017 | 5% |
| 3062400 | Crustaceans, 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 | 5 | 0 | 15/11/2017 | 5% |
| 3062500 | Norway Lobsters(Nephops Norvegicus) | 5 | 0 | 15/11/2017 | 5% |
| 3062600 | Cold-Water Shrimps And Prawns (Pandalus Spp, Crangon Crangon) | 5 | 0 | 15/11/2017 | 5% |
| 3062710 | Powdered | 5 | 0 | 15/11/2017 | 5% |
| 3062790 | Other | 5 | 0 | 15/11/2017 | 5% |
| 3062900 | Crustaceans, 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 | 5 | 0 | 15/11/2017 | 5% |
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