---
title: "HSN Code for Atlantic/Pacific Bluefin Tuna | HSN 03023500 GST Rate"
description: "Find HSN and GST Rates for 03023500 related to Atlantic/Pacific Bluefin Tuna with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03023500/"
---

# HSN Code 03023500: Atlantic/Pacific Bluefin Tuna

- [Section 01: Guide to HSN Section 01](https://busy.in/hsn/section-01/)
- [Chapter 03: Fish, Molluscs and Aquatic Invertebrates](https://busy.in/hsn/chapter-03/)
- [Sub-chapter 0302: Fish fillets & meat](https://busy.in/hsn/sub-chapter-0302/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Atlantic and Pacific bluefin tunas (thunnus thynnus, Thunnus orientalis) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3023500 ?

It includes Atlantic/Pacific Bluefin Tuna

### Does ‘pre‑packaged & labelled’ change GST on Atlantic/Pacific Bluefin Tuna?

Yes. When Atlantic/Pacific Bluefin Tuna is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil.

### How much GST applies to Atlantic/Pacific Bluefin Tuna?

Under HSN 03023500, Atlantic/Pacific Bluefin Tuna attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Is ITC allowed for costs used to trade Atlantic/Pacific Bluefin Tuna?

If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Are e‑way bill and e‑invoice required for Atlantic/Pacific Bluefin Tuna?

e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How to bill mixed items when Atlantic/Pacific Bluefin Tuna is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Atlantic/Pacific Bluefin Tuna and Nil for exempt lines. This avoids misclassification and wrong tax collection.