---
title: "HSN Code for Blue Whiting (Micromesistius spp.) | HSN 03036800 GST Rate"
description: "Find HSN and GST Rates for 03036800 related to Blue Whiting (Micromesistius spp.) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03036800/"
---

# HSN Code 03036800: Blue Whiting (Micromesistius spp.)

- [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 : Blue whitings (Micromesistius poutassou, Micromesistius australis) [ 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 : Blue whitings (Micromesistius poutassou, Micromesistius australis) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3036800 ?

It includes Blue Whiting (Micromesistius spp.)

### How much GST applies to Blue Whiting (Micromesistius spp.)?

Under HSN 03036800, Blue Whiting (Micromesistius spp.) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Are e‑way bill and e‑invoice required for Blue Whiting (Micromesistius spp.)?

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.

### Any import/export nuance for Blue Whiting (Micromesistius spp.)?

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 Blue Whiting (Micromesistius spp.)?

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 Blue Whiting (Micromesistius spp.) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Blue Whiting (Micromesistius spp.) and Nil for exempt lines. This avoids misclassification and wrong tax collection.