---
title: "HSN Code for Other Sharks (Frozen, excl. pre-packaged) | HSN 03038110 GST Rate"
description: "Find HSN and GST Rates for 03038110 related to Other Sharks (Frozen, excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03038110/"
---

# HSN Code 03038110: Other Sharks (Frozen, excl. pre-packaged)

- [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 |
| --- | --- | --- | --- | --- |
| Other fish, excluding livers and roes : Dogfish and other sharks: Dogfish [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Other fish, excluding livers and roes : Dogfish and other sharks: Dogfish | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3038110 ?

It includes Other Sharks (Frozen, excl. pre-packaged)

### How much GST applies to Other Sharks (Frozen, excl. pre-packaged)?

Under HSN 03038110, Other Sharks (Frozen, excl. pre-packaged) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### How to bill mixed items when Other Sharks (Frozen, excl. pre-packaged) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Other Sharks (Frozen, excl. pre-packaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Any import/export nuance for Other Sharks (Frozen, excl. pre-packaged)?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### Does ‘pre‑packaged & labelled’ change GST on Other Sharks (Frozen, excl. pre-packaged)?

Yes. When Other Sharks (Frozen, excl. pre-packaged) is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil.

### Is ITC allowed for costs used to trade Other Sharks (Frozen, excl. pre-packaged)?

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.

### Are e‑way bill and e‑invoice required for Other Sharks (Frozen, excl. pre-packaged)?

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.