HSN Code 0308
Aquatic invertebrates other than crustaceans and molluscs
Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, 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 0308
| Code | Description | GST rate |
|---|---|---|
| 0308 11 | Live, fresh or chilled | Varies |
| 0308 12 | Frozen | Varies |
| 0308 19 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process › Other | Varies |
| 0308 21 | Live, fresh or chilled | Varies |
| 0308 22 | Frozen | Varies |
| 0308 29 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process › Other | Varies |
| 0308 30 | Jellyfish (rhopilema spp.): | Varies |
| 0308 30 10 | Live, fresh or chilled | Varies |
| 0308 30 20 | Dried, salted or frozen | Varies |
| 0308 90 | Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process › Other | Varies |
← Chapter 03: Fish, crustaceans and molluscs
Related HSN codes
Frequently Asked Questions
What is the HSN code for aquatic invertebrates other than crustaceans and molluscs?
The HSN code for aquatic invertebrates other than crustaceans and molluscs is 0308, under Chapter 03 (Fish, crustaceans and molluscs).
What is the GST rate on aquatic invertebrates other than crustaceans and molluscs?
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.