---
title: "HSN Code for Edible Shark Fins of Wild Life (Frozen) | HSN 03037991 GST Rate"
description: "Find HSN and GST Rates for 03037991 related to Edible Shark Fins of Wild Life (Frozen) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03037991/"
---

# HSN Code 03037991: Edible Shark Fins of Wild Life (Frozen)

- [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 : edible fishmaws of wild life | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3037991 ?

It includes Other Frozen Livers/Roes

### Does packaging or labelling change the GST for Edible Shark Fins of Wild Life (Frozen)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### How should mixed supplies be billed when Edible Shark Fins of Wild Life (Frozen) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Edible Shark Fins of Wild Life (Frozen); Nil for exempt items if applicable).

### Can we claim ITC on inputs used to trade Edible Shark Fins of Wild Life (Frozen)?

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

### Do e‑way bill and e‑invoice apply for Edible Shark Fins of Wild Life (Frozen)?

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.

### How much GST applies to Edible Shark Fins of Wild Life (Frozen)?

Under HSN 03037991, Edible Shark Fins of Wild Life (Frozen) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Edible Shark Fins of Wild Life (Frozen)?

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