---
title: "HSN Code for Southern Bluefin Tuna | HSN 03023600 GST Rate"
description: "Find HSN and GST Rates for 03023600 related to Southern Bluefin Tuna with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03023600/"
---

# HSN Code 03023600: Southern 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: Southern bluefin tunas (Thunnus maccoyii) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3023600 ?

It includes Southern Bluefin Tuna

### Is ITC allowed for costs used to trade Southern 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.

### Does ‘pre‑packaged & labelled’ change GST on Southern Bluefin Tuna?

Yes. When Southern 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.

### Are e‑way bill and e‑invoice required for Southern 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.

### Any import/export nuance for Southern Bluefin Tuna?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### How to bill mixed items when Southern Bluefin Tuna is sold with exempt goods?

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