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HSN 0307: Molluscs; whether in shell or not, live, fresh, chilled,…
HSN code 0307 covers: Molluscs; whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process.
After the 22 Sep 2025 reform most goods fall under 5% or 18% GST (a few sin/luxury items are 40%). We don't show an exact rate for this specific code because it isn't verified — check the CBIC rate finder or your CA, then enter that rate when you invoice.
Rates were revised in the 22 Sep 2025 GST reform (now a two-slab 5% / 18% structure for most goods, with a 40% slab for sin/luxury items). This is a reference, not tax advice — confirm the exact rate for your specific item with your CA.
What's inside 0307
This heading has 28 subheadings, including: Molluscs; oysters, whether in shell or not, live, fresh or chilled, Molluscs; oysters, whether in shell or not, frozen, Molluscs; oysters, whether in shell or not, dried, salted or in brine, smoked, cooked or not before or during the smoking process, Molluscs; scallops and other molluscs of the family Pectinidae, whether in shell or not, live, fresh or chilled, Molluscs; scallops and other molluscs of the family Pectinidae, whether in shell or not, frozen, Molluscs; scallops and other molluscs of the family Pectinidae, whether in shell or not, dried, salted, in brine, or smoked, cooked or not before or during the smoking process, Molluscs; mussels (Mytilus spp., Perna spp.), whether in shell or not, live, fresh or chilled, Molluscs; mussels (Mytilus spp., Perna spp.), whether in shell or not, frozen…. Use the HSN/SAC finder to pin down the exact code.
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