---
title: "HSN Code for Fresh eels (Anguilla spp.) | HSN 03027400 GST Rate"
description: "Find HSN and GST Rates for 03027400 related to Fresh eels (Anguilla spp.) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03027400/"
---

# HSN Code 03027400: Fresh eels (Anguilla 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 |
| --- | --- | --- | --- | --- |
| Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes :Eels ( Anguilla spp .) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3027400 ?

It includes Fresh eels (Anguilla spp.)

### Do I need an e‑way bill when moving Fresh eels (Anguilla 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.

### How should I show Fresh eels (Anguilla spp.) on the invoice?

Use the correct HSN and mention the form (fresh/chilled vs frozen/dried) and whether it’s pre‑packaged & labelled.

### Any typical mistake to avoid with Fresh eels (Anguilla 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 eels (Anguilla 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 eels (Anguilla 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 03027400 (FY 2024-25)

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

- Exports: < ₹1 Crore (−15.52% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore (+3,450.00% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7499 of 12657 HSN codes
- Share of Sub-Chapter 0302: 0.11% of its exports; import side 0.09%
- Rank within Sub-Chapter 0302: #19 of 67 by export value; import-side #9

### Key metrics

- Export CAGR: 7.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8841 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +262.50% in FY 2023-24
- Contribution to Sub-Ch. 0302: 0.11% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03027400

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 | < ₹1 Crore | 0.0000% | — | 0.07% | Nil | 0.0000% | — | 0.00% | +0.31 | #8518 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −25.81% | 0.05% | Nil | 0.0000% | — | 0.00% | +0.23 | #8749 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −78.26% | 0.02% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.02 | #9546 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | +140.00% | 0.03% | < ₹1 Crore | 0.0000% | +33.33% | 0.01% | +0.08 | #9460 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +33.33% | 0.04% | < ₹1 Crore | 0.0000% | −50.00% | 0.00% | +0.14 | #9410 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +262.50% | 0.11% | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | +0.56 | #8681 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −15.52% | 0.11% | < ₹1 Crore | 0.0000% | +3,450.00% | 0.09% | −0.22 | #8841 |

- CAGR (7-year): exports 7.93%/yr, imports —/yr (consistently Deficit)

## Key trade insights: HSN Code 03027400 export-import analysis

### Consistent export growth: 7.93% CAGR over 7 years

India's exports under HSN Code 03027400 have grown at a compound annual rate of 7.93% over 7 fiscal years, rising from ₹0.31 Crore in FY 2018-19 to ₹0.49 Crore in FY 2024-25.

### HSN Code 03027400 ranked #8841 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03027400 ranks #8841 out of 12657 HSN codes by total export value. Within Sub-Chapter 0302, it ranks #19 of 67. By trade surplus, it ranks #7499 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 03027400 exports

The strongest single-year export movement for HSN Code 03027400 was recorded in FY 2023-24, when exports surged by 262.50% over the prior year.

### India records a trade deficit of ₹0.22 Crore in HSN Code 03027400 goods

In FY 2024-25, India's imports of ₹0.71 Cr exceeded exports of ₹0.49 Cr, resulting in a trade deficit of ₹0.22 Crore — ranking #7499 of 12657 by surplus magnitude.

### HSN Code 03027400 contributes 0.11% of Sub-Chapter 0302 exports — ranked #19

Among the 67 HSN codes under Sub-Chapter 0302, HSN Code 03027400 ranks #19 by export value — accounting for 0.11% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.09% share (rank #9).

## 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.)](https://busy.in/hsn/hsn-03024400/) | ₹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 |
| #19 | HSN Code 03027400: Fresh eels (Anguilla spp.) (this hsn code) | < ₹1 Crore |