Official Classification

Under the Harmonized System of Nomenclature (HSN), the code 1605 specifically identifies crustaceans, molluscs and other aquatic invertebrates prepared or preserved for the purpose of taxation and trade in Bharat. This ensures uniform classification across all Indian states and Union Territories.

Intra-State Split

CGST 2.5% + SGST 2.5%

Inter-State Split

IGST 5%

Compliance Check-list

✓Mention HSN 1605 on all Tax Invoices for crustaceans, molluscs and other aquatic invertebrates prepared or preserved
✓Include in HSN-wise summary of GSTR-1 filings
✓Mandatory for E-way bill generation for goods above threshold
✓Ensure Input Tax Credit (ITC) matches this classification

✨ AI Compliance Insight

Expert Advice for 1605

"Classifying crustaceans, molluscs and other aquatic invertebrates prepared or preserved correctly is critical to avoid litigation. While the base rate is 5%, always check for anti-dumping duties if importing, especially under the Meat Preparations category. AasanKhata automatically monitors these shifts for you."