---
title: "HSN Code for Fish Egg/Yolk (incl. Shrimps) | HSN 03037999 GST Rate"
description: "Find HSN and GST Rates for 03037999 related to Fish Egg/Yolk (incl. Shrimps) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03037999/"
---

# HSN Code 03037999: Fish Egg/Yolk (incl. Shrimps)

- [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 : other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3037999 ?

It includes Other Fresh/Chilled Fish Fillets/Meat

### Any common misclassification issue with Fish Egg/Yolk (incl. Shrimps)?

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

### Can we claim ITC on inputs used to trade Fish Egg/Yolk (incl. Shrimps)?

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

### How should mixed supplies be billed when Fish Egg/Yolk (incl. Shrimps) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fish Egg/Yolk (incl. Shrimps); Nil for exempt items if applicable).

### How much GST applies to Fish Egg/Yolk (incl. Shrimps)?

Under HSN 03037999, Fish Egg/Yolk (incl. Shrimps) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Fish Egg/Yolk (incl. Shrimps)?

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.