Q3HSN Code 0307
Molluscs, whether in shell or not, live, fresh, chilled
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
GST rate
| All goods, other than fresh or chilled, pre-packaged and labelled | 5% |
| All goods, fresh or chilled | Nil |
| All goods, other than fresh or chilled, and other than pre- packaged and labelled | Nil |
Codes under 0307
| Code | Description | GST rate |
|---|---|---|
| 0307 11 | Live, fresh or chilled | Varies |
| 0307 12 | Frozen | Varies |
| 0307 19 | 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 › Other | Varies |
| 0307 21 | Live, fresh or chilled | Varies |
| 0307 22 | Frozen | Varies |
| 0307 29 | 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 › Other | Varies |
| 0307 31 | Mussels (mytilus spp., perna spp.): | Varies |
| 0307 31 00 | Live, fresh or chilled | Varies |
| 0307 32 | Live, fresh or chilled | Varies |
| 0307 32 00 | Frozen | Varies |
| 0307 39 | 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 › Other | Varies |
| 0307 39 10 | Clams, clam meat (bivalves-victorita, spp., mertrix spp. And katalysia spp.) | Varies |
| 0307 41 10 | 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 other than crustaceans,fit for human consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid (ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.): live, fresh and chilled cuttle fish | Varies |
| 0307 41 20 | 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, septiola spp.) and squid (ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.): live, fresh and chilled squid | Varies |
| 0307 42 | Live, fresh or chilled: | Varies |
| 0307 42 10 | Cuttle fish | Varies |
| 0307 42 20 | Squid | Varies |
| 0307 43 | Frozen: | Varies |
| 0307 43 10 | Cuttle fish | Varies |
| 0307 43 20 | Whole squids | Varies |
| 0307 43 30 | Squid tubes | Varies |
| 0307 49 | 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 › Other | Varies |
| 0307 49 10 | Cuttle fish | Varies |
| 0307 49 20 | Whole squids | Varies |
| 0307 49 30 | Squid tubes | Varies |
| 0307 49 40 | Dried squids | Varies |
| 0307 51 | Live, fresh or chilled | Varies |
| 0307 52 | Frozen | Varies |
| 0307 59 | 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 › Other | Varies |
| 0307 60 | Snails, other than sea snails | Varies |
| 0307 71 | Live, fresh or chilled | Varies |
| 0307 72 | Frozen | Varies |
| 0307 79 | 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 › Other | Varies |
| 0307 81 | Live, fresh or chilled abalone (haliotis spp.) | Varies |
| 0307 82 | Live, fresh or chilled stromboid conchs (strombus spp.) | Varies |
| 0307 83 | Frozen abalone (haliotis spp.) | Varies |
| 0307 84 | Frozen stromboid conchs (strombus spp.) | Varies |
| 0307 87 | Other abalone (haliotis spp.) — 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 | Varies |
| 0307 88 | Other stromboid conchs (strombus spp.) — 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 | Varies |
| 0307 91 | Live, fresh or chilled | Varies |
| 0307 92 | Frozen | Varies |
| 0307 99 | 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 › Other | Varies |
| 0307 99 10 | Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other: sea shell flesh | Varies |
| 0307 99 20 | 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 | Varies |
| 0307 99 90 | Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other: other | Varies |
← Chapter 03: Fish, crustaceans and molluscs
Related HSN codes
Frequently Asked Questions
What is the HSN code for molluscs, whether in shell or not, live, fresh, chilled?
The HSN code for molluscs, whether in shell or not, live, fresh, chilled is 0307, under Chapter 03 (Fish, crustaceans and molluscs).
What is the GST rate on molluscs, whether in shell or not, live, fresh, chilled?
It depends on the specific item: all goods, other than fresh or chilled, pre-packaged and labelled is 5%; all goods, fresh or chilled is Nil; all goods, other than fresh or chilled, and other than pre- packaged and labelled is Nil.
How many digits of the HSN code go on a GST invoice?
It depends on your turnover in the previous financial year: businesses above ₹5 crore generally show 6 digits (8 for certain specified goods), and smaller businesses show 4 digits on B2B invoices. Check the current e-invoicing/HSN notification for the exact threshold that applies to you.
Rates as per Notifications No. 9/2025-Central Tax (Rate) and 10/2025-Central Tax (Rate), as amended, as of 7 October 2026. For guidance only — verify with your tax advisor.