---
title: "HSN Code for Frozen Hake (Merluccius spp./Urophycis spp., excl. pre-packaged) | HSN 03036600 GST Rate"
description: "Find HSN and GST Rates for 03036600 related to Frozen Hake (Merluccius spp./Urophycis spp., excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03036600/"
---

# HSN Code 03036600: Frozen Hake (Merluccius spp./Urophycis 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 : Hake (Merluccius spp., Urophycis spp.) [ 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 : Hake (Merluccius spp., Urophycis spp.) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3036600 ?

It includes Frozen Hake (Merluccius spp./Urophycis spp., excl. pre-packaged)

### Are e‑way bill and e‑invoice required for Frozen Hake (Merluccius spp./Urophycis 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.

### Does ‘pre‑packaged & labelled’ change GST on Frozen Hake (Merluccius spp./Urophycis spp., excl. pre-packaged)?

Yes. When Frozen Hake (Merluccius spp./Urophycis 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 Hake (Merluccius spp./Urophycis 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 Hake (Merluccius spp./Urophycis spp., excl. pre-packaged)?

Under HSN 03036600, Frozen Hake (Merluccius spp./Urophycis 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.

### Is ITC allowed for costs used to trade Frozen Hake (Merluccius spp./Urophycis 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.

### How to bill mixed items when Frozen Hake (Merluccius spp./Urophycis spp., excl. pre-packaged) is sold with exempt goods?

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