What is the GST (IGST) rate for HSN code 03061210?

HSN code 03061210 (Prawn & Crustaceans) attracts 5% IGST under Schedule I of the GST notification.

What is the customs duty (BCD) for HSN code 03061210?

The Basic Customs Duty (BCD) for HSN code 03061210 is 30%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 03061210 cover?

HSN code 03061210 covers Prawn & Crustaceans. It sits under Chapter 3 – Fish and crustaceans, molluscs and other aquatic invertebrates, in Section I – LIVE ANIMALS; ANIMAL PRODUCTS.

What is the unit of measurement for HSN code 03061210?

The standard unit of quantity (UQC) for HSN code 03061210 is kg, as listed in the Customs Tariff.

What is the HSN code for prawns / shrimp?

Crustaceans fall under heading 0306 — rock lobster under 03061100 and whole cooked lobster under 03061210; prawns/shrimp sit under related sub-headings of 0306.

HSN Code Finder · Product

Prawn & Crustaceans HSN Code 0306

Q: What is the HSN code for Prawn & Crustaceans?

The HSN code for Prawn & Crustaceans is 03061210, classified under Chapter 3 – Fish and crustaceans, molluscs and other aquatic invertebrates of India's Customs Tariff (ITC-HS).

5% IGSTSchedule I

Crustaceans (prawns, shrimps, lobsters) are classified under HSN heading 0306. Rock lobster and cooked lobster each have their own tariff item.

Search any HSN code

Heading

0306

Primary code

03061210

GST / IGST

Customs duty (BCD)

30%

Prawn & Crustaceans HSN codes & GST rates

The 8-digit HSN/HS codes under heading 0306 (crustaceans, 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). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
03061100	Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp.)	5%	30%
03061210	Whole, cooked	5%	30%

FTA preferential rates: 14 partner agreement(s) listed for 03061210; best preferential rate 0% via APTA countries; 11 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for prawn & crustaceans?

The HSN code for prawn & crustaceans is 0306 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for prawn & crustaceans the most common is 03061210, which attracts 5% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How prawn & crustaceans is classified under HSN

The HSN classification for prawn & crustaceans narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 32-digitFish and crustaceans, molluscs and other aquatic invertebrates
03064-digit headingCRUSTACEANS, 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
0306126-digit subheadingLobsters (Homarus spp.):
030612108-digit tariff itemWhole, cooked

Section I — LIVE ANIMALS; ANIMAL PRODUCTS

GST on prawn & crustaceans

Prawn & Crustaceans (HSN 0306) attracts 5% GST under GST Schedule I. On a sale within the same state this is charged as 2.5% CGST + 2.5% SGST; on an inter-state sale or an import it is charged as a single 5% IGST. This is the rate recorded for the primary code 03061210 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported prawn & crustaceans

When prawn & crustaceans (HSN 03061210) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 30%, AIDC 30%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 5% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹50.045. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 03061210 →

Conclusion

The HSN code for prawn & crustaceans is 0306 at the heading level, with 03061210 the most commonly used 8-digit tariff item (5% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.