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April 20, 2026

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GST Rates & HSN Code of Aquatic Invertebrates (308)

The aquatic invertebrates form a big portion of sea food and marine export of India. Gradually developing from octopus and squid to oysters and sea cucumbers, the products are well-traded on the domestic and international markets. Their category under GST is that of HSN code 0308, and the rate of tax applies according to the condition, as well as the level of processing of the product.

You will need to know how to write your invoice correctly, and ensure that the payment of tax and compliance are done correctly. In this case, you should assume that you are a seafood trader, exporter, importer, or any other processing unit.

Let’s break it down clearly.

HSN Code 0308 - Classification Overview

HSN Code 0308 covers:

Other fresh, chilled, kind frozen, dried, salted, or in brine, other than crustacean and mollusc aquatic invertebrates.

Usually classifiable under this category are:

Sea cucumbers
Sea urchins
Jellyfish
Certain molluscs are not covered elsewhere
Other marine invertebrates

Prawns and crabs would usually be under HSN 0306, and oysters and mussels under 0307. According to Mill and Edworthy (2003), HSN 0308 is particularly applied to aquatic invertebrates that the two headings do not treat.

HSN Code Table for Aquatic Invertebrates (0308)

Product Description	HSN Code	GST Rate
Live aquatic invertebrates	308	5%
Fresh or chilled aquatic invertebrates	308	5%
Frozen aquatic invertebrates	308	5%
Dried, salted, or in brine	308	5%

Rate of GST on Comparing Aquatic Invertebrates

The GST rate that will be used on the Aquatic invertebrates is:

5% GST

This typically applies to:

Unprocessed marine invertebrates
Fresh or frozen products
Dried or salted variants

Important Notes

1. If the product is supplied without a registered brand name or under certain exemption categories, conditions may apply.

2. If significant processing changes the nature of the product, classification may shift to another chapter.

3. Input Tax Credit (ITC) is usually provided on the successful provision of the business.

Proper classification is needed, as improper classification may result in tax demand notices and fines.

What is HSN Code 0308?

Harmonized System of Nomenclature, or HSN, is a world-renowned product classification method which is elaborated by the World Customs Organisation.

In India, HSN is also applied in GST, wherein it is utilised to:

Identify goods
Determine applicable GST rate
Standardise invoicing
Enable smooth customs and trade operations

This Code (HSN Code 0308) is included in Chapter 3 that contains marine and aquatic goods.

The proper reporting on HSN is compulsory in companies that are in the business of seafood trading:

GST invoices
GSTR-1 returns
E-Way bills
Export documentation

Failure to quote the correct HSN can lead to compliance issues.

Importation and Exportation of Aquatic Invertebrates GST

Imports

When aquatic invertebrates are imported into India:

Basic Customs Duty (if applicable) is charged
IGST is imposed at 5% of the assessable value together with the customs duty.

IGST paid upon importation can be availed as ITC to the importer, provided he is eligible.

Exports

GST considers exports at zero rates. This means:

GST is not charged to the foreign buyer.
Exporters can claim a refund of accumulated ITC.
Alternatively, goods can be exported under LUT without payment of IGST.

Since India is a leading exporter of marine products, the exporters are required to keep relevant documents such as shipping bills, export invoices, and LUT filings.

Food Inspection Requirements of Seafood Traders

The firms engaged in the trade of aquatic invertebrates under HSN 0308 should make sure:

Appropriate GST registration in case of turnover more than the threshold limit.
Accurate HSN reporting in invoices
Maintenance of stock and purchase records
Adequate GST monthly or quarterly returns

The marine exporters are subjected to examination as far as valuation, classification, and refund claims. A single mistake during the HSN code may lead to a huge delay in refunds.

Common Classification Confusion

One frequent issue is confusion between:

Crustaceans 0306
Molluscs 0307
Other aquatic invertebrates 0308

Oysters, mussels, etc., were not 0308 but 0307. Similarly, prawns fall under 0306. Arachaea not in vertebrates are specially dealt with in previous headings. Before awarding a product description, businesses have to scrutinise the product descriptions.

Why Correct HSN Matters

Incorrect classification can result in:

Short payment of GST
Interest liability
Penalty under the CGST Act
Rejection of ITC Claims
Delays in export refunds

The compliance accuracy directly affects the working capital in industries that are typically similar with narrow margins, such as seafood, where exports are common.

Conclusion

Deciding on the aquatic invertebrates of HSN code 0308 gives an applicable GST rate of 5% in the majority of the standard cases. It is categorized into live, fresh, chilled, frozen, dried, salted, or brined non-crustacean or non-molluscan aquatic invertebrates. To automate your sanction mechanisms, HSN classification, and even compliance, organize your accounting using the appropriate tools.

Get Easy Accounting Software at SWIPE! CLICK HERE to know more.

FAQs

1. How does the GST of aquatic invertebrates, which are classified within the HSN 030,8 relate to it?

The general levies under fresh fish (live), fresh fish (frozen), and fresh fish (dried), salted or brined aquatic invertebrates likewise consist of levies of 5 per cent.