---
title: "HSN Code for Frozen albacore tuna | HSN 03034100 GST Rate"
description: "Find HSN and GST Rates for 03034100 related to Frozen albacore tuna with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03034100/"
---

# HSN Code 03034100: Frozen albacore 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 0303: Frozen fish](https://busy.in/hsn/sub-chapter-0303/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus F119(Katsuwonus) pelamis], excluding livers and roes : Albacore or longfinned tunas (Thunnus alalunga) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus F119(Katsuwonus) pelamis], excluding livers and roes : Albacore or longfinned tunas (Thunnus alalunga) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3034100 ?

It includes Frozen albacore tuna

### How to bill mixed items when Frozen albacore tuna is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen albacore tuna and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Is ITC allowed for costs used to trade Frozen albacore 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 Frozen albacore tuna?

Yes. When Frozen albacore 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 Frozen albacore tuna?

Under HSN 03034100, Frozen albacore tuna attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Are e‑way bill and e‑invoice required for Frozen albacore 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 Frozen albacore tuna?

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