---
title: "HSN Code for Frozen Herrings (Clupea spp., excl. pre-packaged) | HSN 03035100 GST Rate"
description: "Find HSN and GST Rates for 03035100 related to Frozen Herrings (Clupea spp., excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03035100/"
---

# HSN Code 03035100: Frozen Herrings (Clupea spp., excl. pre-packaged)

- [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 |
| --- | --- | --- | --- | --- |
| Herrings (Clupea harengus, Clupea pallasii), Sardines Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Herrings (Clupea harengus,Clupea pallasii) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Herrings (Clupea harengus, Clupea pallasii), Sardines Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.) brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Herrings (Clupea harengus,Clupea pallasii) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3035100 ?

It includes Frozen Herrings (Clupea spp., excl. pre-packaged)

### Any import/export nuance for Frozen Herrings (Clupea spp., excl. pre-packaged)?

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 Herrings (Clupea spp., excl. pre-packaged)?

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 Herrings (Clupea spp., excl. pre-packaged)?

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 Herrings (Clupea spp., excl. pre-packaged)?

Yes. When Frozen Herrings (Clupea spp., excl. pre-packaged) 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 Herrings (Clupea spp., excl. pre-packaged) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen Herrings (Clupea spp., excl. pre-packaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection.