---
title: "HSN Code for Frozen Mackerel (Scomber spp., excl. pre-packaged) | HSN 03035400 GST Rate"
description: "Find HSN and GST Rates for 03035400 related to Frozen Mackerel (Scomber spp., excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03035400/"
---

# HSN Code 03035400: Frozen Mackerel (Scomber 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 : Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus ) [ 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 : Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus ) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3035400 ?

It includes Frozen Mackerel (Scomber spp., excl. pre-packaged)

### How to bill mixed items when Frozen Mackerel (Scomber spp., excl. pre-packaged) is sold with exempt goods?

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

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

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

### How much GST applies to Frozen Mackerel (Scomber spp., excl. pre-packaged)?

Under HSN 03035400, Frozen Mackerel (Scomber spp., excl. pre-packaged) 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 Mackerel (Scomber spp., excl. pre-packaged)?

Yes. When Frozen Mackerel (Scomber 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.

### Are e‑way bill and e‑invoice required for Frozen Mackerel (Scomber 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.

## India's trade performance: HSN Code 03035400 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹13 Cr (−44.82% YoY) — 0.0004% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹13 Cr (Surplus); surplus rank #3157 of 12657 HSN codes
- Share of Sub-Chapter 0303: 0.25% of its exports; import side 0.00%
- Rank within Sub-Chapter 0303: #25 of 89 by export value

### Key metrics

- Export CAGR: -34.30% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5465 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +293.93% in FY 2023-24
- Contribution to Sub-Ch. 0303: 0.25% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03035400

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 | 160.26 | 0.0070% | — | 3.31% | 2.07 | 0.0001% | — | 2.85% | +158.19 | #1532 |
| FY 2019-20 | 36.60 | 0.0017% | −77.16% | 1.05% | < ₹1 Crore | 0.0000% | −59.42% | 0.52% | +35.76 | #3322 |
| FY 2020-21 | 17.09 | 0.0008% | −53.31% | 0.60% | Nil | 0.0000% | −100.00% | 0.00% | +17.09 | #4409 |
| FY 2021-22 | 5.06 | 0.0002% | −70.39% | 0.15% | < ₹1 Crore | 0.0000% | — | 0.07% | +4.88 | #6333 |
| FY 2022-23 | 5.93 | 0.0002% | +17.19% | 0.11% | Nil | 0.0000% | −100.00% | 0.00% | +5.93 | #6271 |
| FY 2023-24 | 23.36 | 0.0006% | +293.93% | 0.43% | < ₹1 Crore | 0.0000% | — | 0.04% | +23.25 | #4547 |
| FY 2024-25 | 12.89 | 0.0004% | −44.82% | 0.25% | Nil | 0.0000% | −100.00% | 0.00% | +12.89 | #5465 |

- CAGR (7-year): exports -34.30%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 03035400 export-import analysis

### Export decline: -34.30% CAGR over 7 years

India's exports under HSN Code 03035400 have declined at a compound annual rate of -34.30% over 7 fiscal years, falling from ₹160.26 Crore in FY 2018-19 to ₹12.89 Crore in FY 2024-25.

### HSN Code 03035400 ranked #5465 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03035400 ranks #5465 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #25 of 89. By trade surplus, it ranks #3157 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 03035400 exports

The strongest single-year export movement for HSN Code 03035400 was recorded in FY 2023-24, when exports surged by 293.93% over the prior year.

### India maintains a trade surplus of ₹12.89 Crore in HSN Code 03035400 goods

In FY 2024-25, India's exports of ₹12.89 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹12.89 Crore — ranking #3157 of 12657 by surplus magnitude.

### HSN Code 03035400 contributes 0.25% of Sub-Chapter 0303 exports — ranked #25

Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03035400 ranks #25 by export value — accounting for 0.25% 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](https://busy.in/hsn/hsn-03032300/) | ₹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 |
| #25 | HSN Code 03035400: Frozen Mackerel (Scomber spp., excl. pre-packaged) (this hsn code) | ₹13 Cr |