---
title: "HSN Code for Frozen Sardines/Sardinella/Brisling/Sprats | HSN 03036200 GST Rate"
description: "Find HSN and GST Rates for 03036200 related to Frozen Sardines/Sardinella/Brisling/Sprats with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03036200/"
---

# HSN Code 03036200: Frozen Sardines/Sardinella/Brisling/Sprats

- [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 - swordfish(xiphia gladius) and toothfish (dissostichus spp.) excluding livers and roes: — toothfish (dissostichus spp.) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3036200 ?

It includes Frozen Trout (Excl. Livers/Roes)

### How should mixed supplies be billed when Frozen Sardines/Sardinella/Brisling/Sprats is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Frozen Sardines/Sardinella/Brisling/Sprats; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Frozen Sardines/Sardinella/Brisling/Sprats?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Any common misclassification issue with Frozen Sardines/Sardinella/Brisling/Sprats?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Do e‑way bill and e‑invoice apply for Frozen Sardines/Sardinella/Brisling/Sprats?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade Frozen Sardines/Sardinella/Brisling/Sprats?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.