GST Rate on Prawns
The GST rate on prawns is 5%, under HSN code 0306 (crustaceans (prawns, lobsters, crabs)). Here is the full breakdown, a worked example, and related rates in Food & Beverages.
GST rate breakdown for prawns
- GST rate: 5%
- Intra-state: 2.5% CGST + 2.5% SGST
- Inter-state: 5% IGST
- HSN code on the invoice: 0306
- Also covers: shrimp, lobster, crab
Rates reflect the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Confirm the current rate on the official GST portal before invoicing.
Worked example: GST on prawns
- Taxable value: ₹10,000
- GST (5%): ₹500
- Within state: ₹250 CGST + ₹250 SGST
- To another state: ₹500 IGST
- Invoice total: ₹10,500
FAQs about GST on prawns
What is the GST rate on prawns?
The GST rate on prawns is 5%. Intra-state it is 2.5% CGST + 2.5% SGST; inter-state it is 5% IGST. Prawns falls under HSN code 0306.
What is the HSN code for prawns?
Prawns falls under HSN code 0306, which covers crustaceans (prawns, lobsters, crabs). Show this code on every GST tax invoice line for prawns.