0306CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE
HSN heading 0306 falls under Chapter 03 — fish and crustaceans, molluscs and other aquatic invertebrates. It breaks down into 20 sub-codes listed below.
Sub-codes under 0306 (20)
030611
ROCK LOBSTER AND OTHER SEA CRAW FISH (PALINURUS SPP., PANULIRUS SPP., JASUS SPP.)
030612
LOBSTERS (HOMARUS SPP.) :
030614
CRABS
030615
NORWAY LOBSTERS (NEPHROPS NORVEGICUS)
030616
COLD-WATER SHRIMPS AND PRAWNS (PANDALUS SPP., CRANGON CRANGON):
030617
OTHER SHRIMPS AND PRAWNS:
030619
OTHER
030631
ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.)
030632
LOBSTERS (HOMARUS SPP.)
030633
CRABS
030634
NORWAY LOBSTERS (NEPHROPS NORVEGICUS)
030635
COLD WATER SHRIMPS AND PRAWNS (PANDALUS SPP. CRANGON CRANGON)
030636
OTHER SHRIMPS AND PRAWNS
030639
OTHER
030691
ROCK LOBSTER AND OTHER SEA CRAWFISH (PALINURUS SPP., JASUS SPP.)
030692
LOBSTERS (HOMARUS SPP.)
030693
CRABS
030694
NORWAY LOBSTERS (NEPHROPS NORVEGICUS)
030695
SHRIMPS AND PRAWNS
030699
OTHER
About HSN heading 0306
The 4-digit code 0306 is an HSN heading — a mid-level grouping that breaks down further into 6-digit sub-headings and 8-digit tariff items. Choose the most specific sub-code that matches your supply so the GST rate, e-invoice schema, and GSTR-1 HSN summary all line up correctly. It sits inside Chapter 03, which covers fish and crustaceans, molluscs and other aquatic invertebrates.