---
title: "HSN Code for Frozen Cod (Gadus spp., excl. pre-packaged) | HSN 03036300 GST Rate"
description: "Find HSN and GST Rates for 03036300 related to Frozen Cod (Gadus spp., excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03036300/"
---

# HSN Code 03036300: Frozen Cod (Gadus 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 : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ 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 : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3036300 ?

It includes Frozen Cod (Gadus spp., excl. pre-packaged)

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

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

### Is ITC allowed for costs used to trade Frozen Cod (Gadus 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 Cod (Gadus spp., excl. pre-packaged)?

Yes. When Frozen Cod (Gadus 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.

### Any import/export nuance for Frozen Cod (Gadus 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 Cod (Gadus 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 03036300 (FY 2024-25)

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

- Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports
- Imports: ₹2 Cr (+706.67% YoY) — 0.0000% of India's total imports
- Trade balance: −₹2 Cr (Deficit); surplus rank #8263 of 12657 HSN codes
- Share of Sub-Chapter 0303: 0.00% of its exports; import side 0.49%

### Key metrics

- Peak growth year: +6,600.00% in FY 2022-23
- Contribution to Sub-Ch. 0303: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03036300

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 | 1.23 | 0.0001% | — | 0.03% | 1.35 | 0.0000% | — | 1.86% | −0.12 | #7430 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | −65.85% | 0.01% | 1.98 | 0.0001% | +46.67% | 1.23% | −1.56 | #8336 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −88.10% | 0.00% | < ₹1 Crore | 0.0000% | −97.98% | 0.02% | +0.01 | #9546 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −80.00% | 0.00% | < ₹1 Crore | 0.0000% | +600.00% | 0.11% | −0.27 | #10198 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +6,600.00% | 0.01% | 2.53 | 0.0000% | +803.57% | 1.05% | −1.86 | #8438 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −73.13% | 0.00% | < ₹1 Crore | 0.0000% | −88.14% | 0.12% | −0.12 | #9498 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 2.42 | 0.0000% | +706.67% | 0.49% | −2.42 | — |

- CAGR (7-year): exports —/yr, imports 10.22%/yr (consistently Deficit)

## Key trade insights: HSN Code 03036300 export-import analysis

### Export snapshot for HSN Code 03036300

India exported ₹0.00 Crore worth of Frozen Cod (Gadus spp., excl. pre-packaged) in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2022-23 was the strongest growth year for HSN Code 03036300 exports

The strongest single-year export movement for HSN Code 03036300 was recorded in FY 2022-23, when exports surged by 6,600.00% over the prior year.

### India records a trade deficit of ₹2.42 Crore in HSN Code 03036300 goods

In FY 2024-25, India's imports of ₹2.42 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹2.42 Crore — ranking #8263 of 12657 by surplus magnitude.

### Import growth of 10.22% CAGR signals rising demand for Frozen Cod (Gadus spp., excl. pre-packaged)

India's imports under HSN Code 03036300 have grown at 10.22% CAGR, reaching ₹2.42 Crore in FY 2024-25.

## 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 |
| — | HSN Code 03036300: Frozen Cod (Gadus spp., excl. pre-packaged) (this hsn code) | Nil |