---
title: "HSN Code for Frozen Mackerel | HSN 03037300 GST Rate"
description: "Find HSN and GST Rates for 03037300 related to Frozen Mackerel with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03037300/"
---

# HSN Code 03037300: Frozen Mackerel

- [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 other fish, excluding livers and roes : coalfish (pollachius virens) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3037300 ?

It includes Frozen Seer Fish

### How should mixed supplies be billed when Frozen Mackerel is sold with other items?

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

### Do e‑way bill and e‑invoice apply for Frozen Mackerel?

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 Mackerel?

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

### How much GST applies to Frozen Mackerel?

Under HSN 03037300, Frozen Mackerel attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Frozen Mackerel?

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