Q3HSN Code 0306
Crustaceans, whether in shell or not, live, fresh, chilled
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 in water, whether or not chilled, frozen, dried, salted or in brine
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 0306
| Code | Description | GST rate |
|---|---|---|
| 0306 11 | Rock lobster and other sea craw fish (palinurus spp., panulirus spp., jasus spp.) | Varies |
| 0306 12 | Lobsters (homarus spp.): | Varies |
| 0306 12 10 | Whole, cooked | Varies |
| 0306 14 | Crabs | Varies |
| 0306 15 | Norway lobsters (nephrops norvegicus) | Varies |
| 0306 16 | Cold-water shrimps and prawns (pandalus spp., crangon crangon): | Varies |
| 0306 16 10 | Accelerated freeze dried (afd) | Varies |
| 0306 17 | Other shrimps and prawns — 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 in water, whether or not chilled, frozen, dried, salted or in brine | Varies |
| 0306 17 11 | Accelerated freeze dried (afd) | Varies |
| 0306 17 20 | Vannamei shrimp (litopenaeus vannamei) | Varies |
| 0306 17 30 | Indian white shrimp (fenneropenaeus indicus) | Varies |
| 0306 17 40 | Black tiger shrimp (penaeus monodon) | Varies |
| 0306 17 50 | Flower shrimp (penaeus semisulcatus) | Varies |
| 0306 19 | 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 in water, whether or not chilled, frozen, dried, salted or in brine › Other | Varies |
| 0306 19 10 | Krill | Varies |
| 0306 21 00 | 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, fit for humanconsumptionnot frozen: rock lobster and other sea craw fish (palinurus spp., panulirus spp., jasus spp.) | Varies |
| 0306 22 00 | 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, fit for humanconsumptionnot frozen: lobsters (homarus spp.) | Varies |
| 0306 24 00 | 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, fit for humanconsumptionnot frozen: crabs | Varies |
| 0306 25 00 | Norway lobsters (nephops norvegicus) | Varies |
| 0306 26 00 | Cold-water shrimps and prawns (pandalus spp, crangon crangon) | Varies |
| 0306 27 10 | Powdered | Varies |
| 0306 29 00 | 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, fit for humanconsumptionnot frozen: other, including flours, meals and pellets, of crustaceans, fit for human consumption | Varies |
| 0306 31 | Rock lobster and other sea crawfish (palinurus spp., jasus spp.) | Varies |
| 0306 32 | Lobsters (homarus spp.) | Varies |
| 0306 33 | Crabs | Varies |
| 0306 34 | Norway lobsters (nephrops norvegicus) | Varies |
| 0306 35 | Cold water shrimps and prawns (pandalus spp. Crangon crangon) | Varies |
| 0306 36 | Other shrimps and prawns — 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 in water, whether or not chilled, frozen, dried, salted or in brine | Varies |
| 0306 36 10 | Scampi (macrobachium spp.) | Varies |
| 0306 36 20 | Vannamei shrimp (litopenaeus vannamei) | Varies |
| 0306 36 30 | Indian white shrimp (fenneropenaeus indicus) | Varies |
| 0306 36 40 | Black tiger shrimp (penaeus monodon) | Varies |
| 0306 36 50 | Flower shrimp (penaeus semisulcatus) | Varies |
| 0306 36 60 | Artemia | Varies |
| 0306 39 | 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 in water, whether or not chilled, frozen, dried, salted or in brine › Other | Varies |
| 0306 91 | Rock lobster and other sea crawfish (palinurus spp., jasus spp.) | Varies |
| 0306 92 | Lobsters (homarus spp.) | Varies |
| 0306 92 00 | Lobsters ( homarus spp.) | Varies |
| 0306 93 | Crabs | Varies |
| 0306 94 | Norway lobsters (nephrops norvegicus) | Varies |
| 0306 95 | Shrimps and prawns | Varies |
| 0306 99 | 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 in water, whether or not chilled, frozen, dried, salted or in brine › Other | Varies |
← Chapter 03: Fish, crustaceans and molluscs
Related HSN codes
0307Molluscs, whether in shell or not, live, fresh, chilled0305Fish, dried, salted or in brine0308Aquatic invertebrates other than crustaceans and molluscs0304Fish fillets and other fish meat (whether or not minced)0309Flours, meals and pellets of fish, crustaceans, molluscs0303Fish, frozen, excluding fish fillets and other fish meat
Frequently Asked Questions
What is the HSN code for crustaceans, whether in shell or not, live, fresh, chilled?
The HSN code for crustaceans, whether in shell or not, live, fresh, chilled is 0306, under Chapter 03 (Fish, crustaceans and molluscs).
What is the GST rate on crustaceans, 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.