---
title: "HSN Code for Alaska Pollock (Theragra chalcogramma) | HSN 03036700 GST Rate"
description: "Find HSN and GST Rates for 03036700 related to Alaska Pollock (Theragra chalcogramma) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03036700/"
---

# HSN Code 03036700: Alaska Pollock (Theragra chalcogramma)

- [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 : Alaska Pollack (Theragra chalcogramma) [ 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 : Alaska Pollack (Theragra chalcogramma) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3036700 ?

It includes Alaska Pollock (Theragra chalcogramma)

### Any import/export nuance for Alaska Pollock (Theragra chalcogramma)?

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

### Is ITC allowed for costs used to trade Alaska Pollock (Theragra chalcogramma)?

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 Alaska Pollock (Theragra chalcogramma) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Alaska Pollock (Theragra chalcogramma) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Are e‑way bill and e‑invoice required for Alaska Pollock (Theragra chalcogramma)?

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.

### How much GST applies to Alaska Pollock (Theragra chalcogramma)?

Under HSN 03036700, Alaska Pollock (Theragra chalcogramma) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.