About HSN Code 03079100

HSN Code 03079100 covers Live, Fresh or Chilled 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 03079100 on GST Invoices

• Include the HSN code 03079100 on every GST invoice for live, fresh or chilled
• 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

Related HSN Codes

• 03071100 — Live, Fresh or Chilled
• 03071200 — Frozen
• 03071900 — Other
• 03072100 — Live, Fresh or Chilled
• 03072200 — Frozen

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Last verified: 2026-06-26 · Source: CBIC Master Tariff