---
title: "HSN Code for Frozen Southern Bluefin Tuna | HSN 03034600 GST Rate"
description: "Find HSN and GST Rates for 03034600 related to Frozen Southern Bluefin Tuna with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03034600/"
---

# HSN Code 03034600: Frozen Southern Bluefin 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 : Southern bluefin tunas (thunnus maccoyii) [ 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 : Southern bluefin tunas (thunnus maccoyii) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3034600 ?

It includes Frozen Southern Bluefin Tuna

### Is ITC allowed for costs used to trade Frozen Southern Bluefin 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.

### Any import/export nuance for Frozen Southern Bluefin 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 Southern Bluefin 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.

### How much GST applies to Frozen Southern Bluefin Tuna?

Under HSN 03034600, Frozen Southern Bluefin Tuna attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

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

Yes. When Frozen Southern Bluefin 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 to bill mixed items when Frozen Southern Bluefin Tuna is sold with exempt goods?

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