---
title: "HSN Code for Frozen Swordfish (Xiphias gladius, excl. pre-packaged) | HSN 03035700 GST Rate"
description: "Find HSN and GST Rates for 03035700 related to Frozen Swordfish (Xiphias gladius, excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03035700/"
---

# HSN Code 03035700: Frozen Swordfish (Xiphias gladius, 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 : Swordfish (Xiphias gladius)[ 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 : Swordfish (Xiphias gladius) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3035700 ?

It includes Frozen Swordfish (Xiphias gladius, excl. pre-packaged)

### Does ‘pre‑packaged & labelled’ change GST on Frozen Swordfish (Xiphias gladius, excl. pre-packaged)?

Yes. When Frozen Swordfish (Xiphias gladius, 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 Swordfish (Xiphias gladius, 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 Swordfish (Xiphias gladius, 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.

### Any import/export nuance for Frozen Swordfish (Xiphias gladius, excl. pre-packaged)?

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

### How to bill mixed items when Frozen Swordfish (Xiphias gladius, excl. pre-packaged) is sold with exempt goods?

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

## India's trade performance: HSN Code 03035700 (FY 2024-25)

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

- Exports: ₹27 Cr (−41.77% YoY) — 0.0007% of India's total exports
- Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports
- Trade balance: ₹27 Cr (Surplus); surplus rank #2608 of 12657 HSN codes
- Share of Sub-Chapter 0303: 0.53% of its exports; import side 0.00%
- Rank within Sub-Chapter 0303: #14 of 89 by export value

### Key metrics

- Export CAGR: 14.68% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4468 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +421.18% in FY 2021-22
- Contribution to Sub-Ch. 0303: 0.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03035700

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 | 11.91 | 0.0005% | — | 0.25% | Nil | 0.0000% | — | 0.00% | +11.91 | #4789 |
| FY 2019-20 | 24.79 | 0.0011% | +108.14% | 0.71% | Nil | 0.0000% | — | 0.00% | +24.79 | #3833 |
| FY 2020-21 | 5.57 | 0.0003% | −77.53% | 0.20% | Nil | 0.0000% | — | 0.00% | +5.57 | #5816 |
| FY 2021-22 | 29.03 | 0.0009% | +421.18% | 0.89% | Nil | 0.0000% | — | 0.00% | +29.03 | #4096 |
| FY 2022-23 | 64.78 | 0.0018% | +123.15% | 1.21% | 1.33 | 0.0000% | — | 0.55% | +63.45 | #3127 |
| FY 2023-24 | 46.52 | 0.0013% | −28.19% | 0.87% | < ₹1 Crore | 0.0000% | −93.23% | 0.04% | +46.43 | #3641 |
| FY 2024-25 | 27.09 | 0.0007% | −41.77% | 0.53% | Nil | 0.0000% | −100.00% | 0.00% | +27.09 | #4468 |

- CAGR (7-year): exports 14.68%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 03035700 export-import analysis

### Consistent export growth: 14.68% CAGR over 7 years

India's exports under HSN Code 03035700 have grown at a compound annual rate of 14.68% over 7 fiscal years, rising from ₹11.91 Crore in FY 2018-19 to ₹27.09 Crore in FY 2024-25.

### HSN Code 03035700 ranked #4468 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03035700 ranks #4468 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #14 of 89. By trade surplus, it ranks #2608 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 03035700 exports

The strongest single-year export movement for HSN Code 03035700 was recorded in FY 2021-22, when exports surged by 421.18% over the prior year.

### India maintains a trade surplus of ₹27.09 Crore in HSN Code 03035700 goods

In FY 2024-25, India's exports of ₹27.09 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹27.09 Crore — ranking #2608 of 12657 by surplus magnitude.

### HSN Code 03035700 contributes 0.53% of Sub-Chapter 0303 exports — ranked #14

Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03035700 ranks #14 by export value — accounting for 0.53% 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 |
| #14 | HSN Code 03035700: Frozen Swordfish (Xiphias gladius, excl. pre-packaged) (this hsn code) | ₹27 Cr |