Molluscs – GST Rates & HSN Code 307

Name: Enterslice
Rating: 4.8 (21789 reviews)

Narendra Kumar

04 Oct, 2023

Origin Chapter: Chapter 3

Explore GST rates & HSN Code 307 for molluscs. Stay informed and compliant with the latest tax details for these aquatic delicacies.

HSN Code	Description	Rate (%)	CESS (%)	Effective Date	Rate Revision
307	Molluscs, Whether In Shell Or Not, Live,Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Molluscs, Whether In Shell Or Not, Whether On Not Cooked Before Or During The Smoking Process; Flours, Meals And Pellets Of Molluses, Fit For Human Consumpti	5	0	15/11/2017	5%
307	Molluscs, Whether In Shell Or Not, Live,Fresh, Chilled, Frozen, Dried, Salted Or In Brine; Smoked Molluscs, Whether In Shell Or Not, Whether On Not Cooked Before Or During The Smoking Process; Flours, Meals And Pellets Of Molluses, Fit For Human Consumpti	0		01/07/2017	0
3071100	Live, Fresh Or Chilled	5	0	15/11/2017	5%
3071900	Other	5	0	15/11/2017	5%
3072100	Molluscs, Whether In Shell Or Not, Live,Fresh, Chilled, Frozen, Dried, Salted Or Inbrine; Aquatic Invertebrates Other Thancrustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Ot	5	0	15/11/2017	5%
3072900	Molluscs, Whether In Shell Or Not, Live,Fresh, Chilled, Frozen, Dried, Salted Or Inbrine; Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates O	5	0	15/11/2017	5%
3073100	Molluscs, Whether In Shell Or Not, Live,Fresh, Chilled, Frozen, Dried, Salted Or Inbrine; Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates O	5	0	15/11/2017	5%
3073910	Molluscs, Whether In Shell Or Not, Live,Fresh, Chilled, Frozen, Dried, Salted Or Inbrine; Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates O	5	0	15/11/2017	5%
3073990	Molluscs, Whether In Shell Or Not, Live,Fresh, Chilled, Frozen, Dried, Salted Or Inbrine; Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates O	5	0	15/11/2017	5%
3074110	Molluscs, Whether In Shell Or Not, Live,Fresh, Chilled, Frozen, Dried, Salted Or Inbrine; Aquatic Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates O	5	0	15/11/2017	5%
3074120	Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptioncuttle Fish (Sepia Officinalis, Rossiamacrosoma, Se	5	0	15/11/2017	5%
3074910	Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptioncuttle Fish (Sepia Officinalis, Rossiamacrosoma, Se	5	0	15/11/2017	5%
3074920	Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptioncuttle Fish (Sepia Officinalis, Rossiamacrosoma, Se	5	0	15/11/2017	5%
3074930	Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptioncuttle Fish (Sepia Officinalis, Rossiamacrosoma, Se	5	0	15/11/2017	5%
3074990	Invertebrates Other Than Crustaceans And Molluscs, Live, Fresh,Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptioncuttle Fish (Sepia Officinalis, Rossiamacrosoma, Se	5	0	15/11/2017	5%
3075100	Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionoctopus (Octopus Spp.) Live, Fresh Or Chilled	5	0	15/11/2017	5%
3075900	Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionoctopus (Octopus Spp.) Other	5	0	15/11/2017	5%
3076000	Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumption Snails, Other Than Sea Snails	5	0	15/11/2017	5%
3077100	Live, Fresh Or Chilled	5	0	15/11/2017	5%
3077900	Other	5	0	15/11/2017	5%
3078100	Live, Fresh Or Chilled	5	0	15/11/2017	5%
3078900	Other	5	0	15/11/2017	5%
3079100	Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumptionother, Including Flours, Meals And Pellets,Of Aquatic Invertebrates Other Thancrustaceans, Fit For Human Consumpti	5	0	15/11/2017	5%
3079900	Other	5	0	15/11/2017	5%
3079910	Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumption Other : Sea Shell Flesh	5	0	15/11/2017	5%
3079920	Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumption Other : Jelly Fish (Rhopelina Spp.), Dried Salted Or Frozen	5	0	15/11/2017	5%
3079990	Chilled, Frozen, Dried, Salted Or In Brine;Flours, Meals And Pellets Of Aquaticinvertebrates Other Than Crustaceans,Fit For Human Consumption Other : Other	5	0	15/11/2017	5%