--- title: "HSN Code for Frozen Tilapia | HSN 03032300 GST Rate" description: "Find HSN and GST Rates for 03032300 related to Frozen Tilapia with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03032300/" --- # HSN Code 03032300: Frozen Tilapia - [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 0303: Frozen fish](https://busy.in/hsn/sub-chapter-0303/) ## 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 : Tilapias ( Oreochromis spp .) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | 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 : Tilapias ( Oreochromis spp .) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3032300 ? It includes Frozen Tilapia ### Does ‘pre‑packaged & labelled’ change GST on Frozen Tilapia? Yes. When Frozen Tilapia 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. ### Any import/export nuance for Frozen Tilapia? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Are e‑way bill and e‑invoice required for Frozen Tilapia? 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 Frozen Tilapia is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Tilapia and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Is ITC allowed for costs used to trade Frozen Tilapia? 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. ### How much GST applies to Frozen Tilapia? Under HSN 03032300, Frozen Tilapia attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ## India's trade performance: HSN Code 03032300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹150 Cr (+198.28% YoY) — 0.0041% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹150 Cr (Surplus); surplus rank #1338 of 12657 HSN codes - Share of Sub-Chapter 0303: 2.95% of its exports; import side 0.00% - Rank within Sub-Chapter 0303: #8 of 89 by export value ### Key metrics - Export CAGR: 45.77% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2159 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +198.28% in FY 2024-25 - Contribution to Sub-Ch. 0303: 2.95% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03032300 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. 0303 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0303 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 15.58 | 0.0007% | — | 0.32% | Nil | 0.0000% | — | 0.00% | +15.58 | #4416 | | FY 2019-20 | 14.80 | 0.0007% | −5.01% | 0.42% | Nil | 0.0000% | — | 0.00% | +14.80 | #4515 | | FY 2020-21 | 18.70 | 0.0009% | +26.35% | 0.66% | < ₹1 Crore | 0.0000% | — | 0.25% | +18.06 | #4278 | | FY 2021-22 | 32.58 | 0.0010% | +74.22% | 1.00% | < ₹1 Crore | 0.0000% | −87.50% | 0.03% | +32.50 | #3944 | | FY 2022-23 | 41.42 | 0.0011% | +27.13% | 0.77% | < ₹1 Crore | 0.0000% | +187.50% | 0.10% | +41.19 | #3723 | | FY 2023-24 | 50.12 | 0.0014% | +21.00% | 0.93% | Nil | 0.0000% | −100.00% | 0.00% | +50.12 | #3525 | | FY 2024-25 | 149.50 | 0.0041% | +198.28% | 2.95% | Nil | 0.0000% | — | 0.00% | +149.50 | #2159 | - CAGR (7-year): exports 45.77%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 03032300 export-import analysis ### Consistent export growth: 45.77% CAGR over 7 years India's exports under HSN Code 03032300 have grown at a compound annual rate of 45.77% over 7 fiscal years, rising from ₹15.58 Crore in FY 2018-19 to ₹149.50 Crore in FY 2024-25. ### HSN Code 03032300 ranked #2159 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03032300 ranks #2159 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #8 of 89. By trade surplus, it ranks #1338 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 03032300 exports The strongest single-year export movement for HSN Code 03032300 was recorded in FY 2024-25, when exports surged by 198.28% over the prior year. ### India maintains a trade surplus of ₹149.50 Crore in HSN Code 03032300 goods In FY 2024-25, India's exports of ₹149.50 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹149.50 Crore — ranking #1338 of 12657 by surplus magnitude. ### HSN Code 03032300 contributes 2.95% of Sub-Chapter 0303 exports — ranked #8 Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03032300 ranks #8 by export value — accounting for 2.95% 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 0303 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 03038930: Ribbon Fish](https://busy.in/hsn/hsn-03038930/) | ₹1,449 Cr | | #2 | [HSN Code 03035910: Indian Mackerels (Rastrelliger Spp.)](https://busy.in/hsn/hsn-03035910/) | ₹1,318 Cr | | #3 | [HSN Code 03038980: Dogfish (Frozen, excl. pre-packaged)](https://busy.in/hsn/hsn-03038980/) | ₹515 Cr | | #4 | [HSN Code 03038990: Other Fish](https://busy.in/hsn/hsn-03038990/) | ₹356 Cr | | #5 | [HSN Code 03034300: Frozen Skipjack/Bonito](https://busy.in/hsn/hsn-03034300/) | ₹306 Cr | | #6 | [HSN Code 03038950: Frozen pomfret](https://busy.in/hsn/hsn-03038950/) | ₹303 Cr | | #7 | [HSN Code 03034200: Frozen Yellowfin Tuna](https://busy.in/hsn/hsn-03034200/) | ₹207 Cr | | #8 | HSN Code 03032300: Frozen Tilapia (this hsn code) | ₹150 Cr | | #9 | [HSN Code 03033300: Frozen Sole](https://busy.in/hsn/hsn-03033300/) | ₹81 Cr | | #10 | [HSN Code 03032900: Frozen Nile perch & snakeheads](https://busy.in/hsn/hsn-03032900/) | ₹39 Cr |