About HSN Code 0306
HSN Code 0306 covers 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 and attracts a GST rate of 5%. For intra-state supplies, this is split as 2.5% CGST + 2.5% SGST. For inter-state supplies, 5% IGST is charged. This code falls under the Food & Agriculture sector (Bakery, dairy, spices, cereals, seafood).
How to Use HSN Code 0306 on GST Invoices
- Include the HSN code 0306 on every GST invoice for 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
- Businesses with turnover above ₹5 crore must use 6-digit HSN codes
- Turnover between ₹1.5–5 crore: 4-digit codes are sufficient
- The HSN code must match the product/service description on your invoice
- Incorrect HSN codes can lead to GST notices and ITC mismatches
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Last verified: 2026-06-26 · Source: CBIC Master Tariff