February 25, 2023
Pranjal Gupta

Scallops - GST Rates HSN Code 3072

Scallops are a popular seafood delicacy, enjoyed by many across the world. In India, scallops are typically imported and used in high-end restaurants and hotels. However, with the introduction of GST, it is essential to understand the GST rates and HSN code for scallops.

What are scallops?

Scallops are a type of shellfish that are found in shallow waters, typically in the Atlantic and Pacific oceans. They have a delicate flavor and firm texture, making them ideal for grilling, sautéing, and frying. Scallops are often enjoyed in a variety of dishes, including soups, stews, and seafood pastas.

GST rates for scallops

The GST rate for scallops is 5%. This rate is applicable to both fresh and frozen scallops. However, if the scallops have been processed in any way, such as being canned or smoked, the GST rate will be 12%. It is important to note that the GST rate for scallops may vary depending on the state and the specific product being sold, so it is always a good idea to check with your supplier or consult with a tax expert.

HSN code for scallops

The HSN code for fresh or chilled scallops is 0307.20.00. This code is used for all unprocessed scallops that are sold fresh or frozen. If the scallops have been processed in any way, such as being canned or smoked, the HSN code will vary depending on the specific product. It is essential to ensure that the correct HSN code is used for your products, as it can impact the GST rate that is applied to your sales.


Understanding the GST rates and HSN code for scallops is essential for any business that imports or sells scallops in India. By ensuring that you are using the correct codes and charging the right GST rates, you can avoid any potential penalties or fines from the tax authorities. If you are unsure about the GST rates or HSN code for your scallop products, it is always a good idea to consult with a tax expert who can provide you with the guidance you need to stay compliant.


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