---
title: "HSN Code for Fresh/Chilled Mackerel (Scomber spp.) | HSN 03024400 GST Rate"
description: "Find HSN and GST Rates for 03024400 related to Fresh/Chilled Mackerel (Scomber spp.) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03024400/"
---

# HSN Code 03024400: Fresh/Chilled Mackerel (Scomber spp.)

- [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 |
| --- | --- | --- | --- | --- |
| Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Mackerel (Scomber scombrus, Scomber australasicus, Scomber Japonicus) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3024400 ?

It includes Fresh/Chilled Mackerel (Scomber spp.)

### Do I need an e‑way bill when moving Fresh/Chilled Mackerel (Scomber spp.)?

e‑Way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions. Check your state’s list for agri/animal goods.

### Any typical mistake to avoid with Fresh/Chilled Mackerel (Scomber spp.)?

Don’t charge GST on exempt fresh/chilled items. Only non‑fresh/chilled, pre‑packaged & labelled packs draw 5%.

### Does e‑invoicing apply for Fresh/Chilled Mackerel (Scomber spp.)?

e‑Invoicing depends on turnover, not the item rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported to IRP unless you are a notified exempt person.

### Can I claim ITC on expenses linked to Fresh/Chilled Mackerel (Scomber spp.)?

No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.

## India's trade performance: HSN Code 03024400 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹9 Cr (−0.12% YoY) — 0.0002% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹9 Cr (Surplus); surplus rank #3416 of 12657 HSN codes
- Share of Sub-Chapter 0302: 1.84% of its exports; import side 0.00%
- Rank within Sub-Chapter 0302: #8 of 67 by export value

### Key metrics

- Export CAGR: 21.69% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5979 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +192.02% in FY 2019-20
- Contribution to Sub-Ch. 0302: 1.84% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03024400

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0302 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0302 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 2.63 | 0.0001% | — | 0.61% | < ₹1 Crore | 0.0000% | — | 0.07% | +2.55 | #6630 |
| FY 2019-20 | 7.68 | 0.0003% | +192.02% | 1.83% | < ₹1 Crore | 0.0000% | −75.00% | 0.01% | +7.66 | #5335 |
| FY 2020-21 | 10.67 | 0.0005% | +38.93% | 3.39% | Nil | 0.0000% | −100.00% | 0.00% | +10.67 | #4984 |
| FY 2021-22 | 9.52 | 0.0003% | −10.78% | 2.73% | Nil | 0.0000% | — | 0.00% | +9.52 | #5548 |
| FY 2022-23 | 15.93 | 0.0004% | +67.33% | 4.03% | Nil | 0.0000% | — | 0.00% | +15.93 | #4980 |
| FY 2023-24 | 8.55 | 0.0002% | −46.33% | 1.67% | Nil | 0.0000% | — | 0.00% | +8.55 | #5917 |
| FY 2024-25 | 8.54 | 0.0002% | −0.12% | 1.84% | Nil | 0.0000% | — | 0.00% | +8.54 | #5979 |

- CAGR (7-year): exports 21.69%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 03024400 export-import analysis

### Consistent export growth: 21.69% CAGR over 7 years

India's exports under HSN Code 03024400 have grown at a compound annual rate of 21.69% over 7 fiscal years, rising from ₹2.63 Crore in FY 2018-19 to ₹8.54 Crore in FY 2024-25.

### HSN Code 03024400 ranked #5979 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03024400 ranks #5979 out of 12657 HSN codes by total export value. Within Sub-Chapter 0302, it ranks #8 of 67. By trade surplus, it ranks #3416 of 12657.

### FY 2019-20 was the strongest growth year for HSN Code 03024400 exports

The strongest single-year export movement for HSN Code 03024400 was recorded in FY 2019-20, when exports surged by 192.02% over the prior year.

### India maintains a trade surplus of ₹8.54 Crore in HSN Code 03024400 goods

In FY 2024-25, India's exports of ₹8.54 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹8.54 Crore — ranking #3416 of 12657 by surplus magnitude.

### HSN Code 03024400 contributes 1.84% of Sub-Chapter 0302 exports — ranked #8

Among the 67 HSN codes under Sub-Chapter 0302, HSN Code 03024400 ranks #8 by export value — accounting for 1.84% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share.

## Related HSN Codes in Sub-Chapter 0302

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 03028990: Other fish, excluding livers and roes: Other](https://busy.in/hsn/hsn-03028990/) | ₹151 Cr |
| #2 | [HSN Code 03025900: Other Fish (Excluding Livers and Roes)](https://busy.in/hsn/hsn-03025900/) | ₹114 Cr |
| #3 | [HSN Code 03028930: Pomfret fish](https://busy.in/hsn/hsn-03028930/) | ₹73 Cr |
| #4 | [HSN Code 03027300: Fresh/Chilled Carp](https://busy.in/hsn/hsn-03027300/) | ₹38 Cr |
| #5 | [HSN Code 03027200: Catfish (Pangasius, Silurus)](https://busy.in/hsn/hsn-03027200/) | ₹26 Cr |
| #6 | [HSN Code 03021900: Salmonidae, excluding livers and roes: Others](https://busy.in/hsn/hsn-03021900/) | ₹12 Cr |
| #7 | [HSN Code 03024900: Heat Exchange Units\| Shell And Tube Type](https://busy.in/hsn/hsn-03024900/) | ₹11 Cr |
| #8 | HSN Code 03024400: Fresh/Chilled Mackerel (Scomber spp.) (this hsn code) | ₹9 Cr |
| #9 | [HSN Code 03024200: Fresh/Chilled Anchovies (Engraulis spp.)](https://busy.in/hsn/hsn-03024200/) | ₹8 Cr |
| #10 | [HSN Code 03023900: Tunas – Other](https://busy.in/hsn/hsn-03023900/) | ₹7 Cr |