---
title: "HSN Code for Frozen Swordfish (Excl. Livers/Roes) | HSN 03036000 GST Rate"
description: "Find HSN and GST Rates for 03036000 related to Frozen Swordfish (Excl. Livers/Roes) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03036000/"
---

# HSN Code 03036000: Frozen Swordfish (Excl. Livers/Roes)

- [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 |
| --- | --- | --- | --- | --- |
| Fish, frozen, excluding fish fillets andother fish meat of heading 0304 cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3036000 ?

It includes Frozen Cod (Excl. Livers/Roes)

### Any example to understand GST on Frozen Swordfish (Excl. Livers/Roes)?

Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply for food items.

### Do I need an e‑way bill while moving Frozen Swordfish (Excl. Livers/Roes)?

An e‑way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions for such goods.

### Is ITC available on expenses for supplying Frozen Swordfish (Excl. Livers/Roes)?

No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.

### Does e‑invoicing apply when I sell Frozen Swordfish (Excl. Livers/Roes)?

e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported.

### Any watch‑outs when classifying Frozen Swordfish (Excl. Livers/Roes)?

Use the exact HSN and form. Don’t charge GST on exempt items; apply 5%/12%/18% only where the entry requires it.