---
title: "HSN Code for Frozen Bigeye Tuna | HSN 03034400 GST Rate"
description: "Find HSN and GST Rates for 03034400 related to Frozen Bigeye Tuna with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03034400/"
---

# HSN Code 03034400: Frozen Bigeye 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 : Bigeye tunas (thunnus obesus) [ 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 : Bigeye tunas (thunnus obesus) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3034400 ?

It includes Frozen Bigeye Tuna

### Does ‘pre‑packaged & labelled’ change GST on Frozen Bigeye Tuna?

Yes. When Frozen Bigeye 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 Bigeye Tuna?

Under HSN 03034400, Frozen Bigeye Tuna attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Any import/export nuance for Frozen Bigeye Tuna?

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 Bigeye 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.

### Is ITC allowed for costs used to trade Frozen Bigeye 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.