---
title: "HSN Code for Other Frozen Fish | HSN 03037992 GST Rate"
description: "Find HSN and GST Rates for 03037992 related to Other Frozen Fish with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03037992/"
---

# HSN Code 03037992: Other Frozen Fish

- [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 shark fins of wild life | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3037992 ?

It includes Frozen Ghole Fish

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

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

### Can we claim ITC on inputs used to trade Other Frozen Fish?

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 Other Frozen Fish?

Under HSN 03037992, Other Frozen Fish attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other Frozen Fish?

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

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

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.