Lekhae

HSN 0308: Aquatic invertebrates other than crustaceans and molluscs

HSN code 0308 covers: Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process.

It is taxed at 5% GST (per CBIC Notification 9/2025-Central Tax (Rate), effective 22 Sep 2025) — put 0308 in the HSN/SAC column and 5 in the GST % column when you bill it.

Rates reflect the 22 Sep 2025 GST 2.0 reform (mainly 5% and 18%, with 3% for precious metals and 28%/40% for select sin and luxury goods). This is a reference drawn from the CBIC rate schedule, not tax advice — confirm the exact rate for your specific item with your CA.

What's inside 0308

This heading has 8 subheadings, including: Aquatic invertebrates; sea cucumbers (Stichopus japonicus, Holothuroidea), live, fresh or chilled, Aquatic invertebrates; sea cucumbers (Stichopus japonicus, Holothuroidea), frozen, Aquatic invertebrates; sea cucumbers (Stichopus japonicus, Holothuroidea), dried, salted or in brine, smoked, whether or not cooked before or during the smoking process, Aquatic invertebrates; sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus), live, fresh or chilled, Aquatic invertebrates; sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus), frozen, Aquatic invertebrates; sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus), dried, salted or in brine, smoked, whether or not cooked before or during smoking process, Aquatic invertebrates; jellyfish (Rhopilema spp.), live, fresh, chilled, frozen, dried, salted or in brine, smoked, whether or not cooked before or during smoking, Aquatic invertebrates; other than crustaceans, molluscs, sea urchins, sea cucumbers and jellyfish, live, fresh, chilled, frozen, dried, salted or in brine, smoked, cooked or not before or during smoking. Use the HSN/SAC finder to pin down the exact code.

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