It's a pretty safe bet that the mower won't fit without HEAVY modifications.
The 240 and 300 Utilities are completely different tractors. Like Dave H says, the 240 is derived from the Super C and the 300 is derived from the larger H. Mounting locations are completely different. Distances are different.
I'm sure a belly mount sickle mower exists for the 300U, but unless you're a good fabricator you might want to hold off until you find one that came off a 300U or 350U.
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Today's Featured Article - Fabricating Sidesheets - by Chris Pratt. The easiest and best first-time project for wanna-be sheet-metal workers like myself is flat or nearly flat metal cut and drilled to be a tractor's sidesheet. A sidesheet is sheetmetal to cover either the engine as in the case of early Oliver's, Massey-Harris' and many crawlers or the wiring and electrical components as in the case of the Massey-Harris Pony, Allis Chalmers' D Series (D-14, D-15, D-12, D-10, D-17, and D-19). The need for fabricating becomes obvious when you go to buy any of these
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