--- title: "HSN Code for Frozen rays & skates | HSN 03038200 GST Rate" description: "Find HSN and GST Rates for 03038200 related to Frozen rays & skates with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03038200/" --- # HSN Code 03038200: Frozen rays & skates - [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 : Rays and skates (Rajidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Other fish, excluding livers and roes : Rays and skates (Rajidae) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3038200 ? It includes Frozen rays & skates ### Are e‑way bill and e‑invoice required for Frozen rays & skates? 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. ### Any import/export nuance for Frozen rays & skates? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### How to bill mixed items when Frozen rays & skates is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen rays & skates and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Is ITC allowed for costs used to trade Frozen rays & skates? 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. ### Does ‘pre‑packaged & labelled’ change GST on Frozen rays & skates? Yes. When Frozen rays & skates 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. ### How much GST applies to Frozen rays & skates? Under HSN 03038200, Frozen rays & skates attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ## India's trade performance: HSN Code 03038200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹9 Cr (+12.27% YoY) — 0.0003% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹9 Cr (Surplus); surplus rank #3363 of 12657 HSN codes - Share of Sub-Chapter 0303: 0.18% of its exports; import side 0.00% - Rank within Sub-Chapter 0303: #26 of 89 by export value ### Key metrics - Export CAGR: 16.17% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5875 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +64.36% in FY 2019-20 - Contribution to Sub-Ch. 0303: 0.18% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03038200 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0303 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0303 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3.76 | 0.0002% | — | 0.08% | Nil | 0.0000% | — | 0.00% | +3.76 | #6212 | | FY 2019-20 | 6.18 | 0.0003% | +64.36% | 0.18% | < ₹1 Crore | 0.0000% | — | 0.13% | +5.97 | #5596 | | FY 2020-21 | 5.74 | 0.0003% | −7.12% | 0.20% | < ₹1 Crore | 0.0000% | +176.19% | 0.23% | +5.16 | #5780 | | FY 2021-22 | 9.21 | 0.0003% | +60.45% | 0.28% | < ₹1 Crore | 0.0000% | +27.59% | 0.28% | +8.47 | #5597 | | FY 2022-23 | 9.17 | 0.0003% | −0.43% | 0.17% | < ₹1 Crore | 0.0000% | −74.32% | 0.08% | +8.98 | #5739 | | FY 2023-24 | 8.23 | 0.0002% | −10.25% | 0.15% | Nil | 0.0000% | −100.00% | 0.00% | +8.23 | #5977 | | FY 2024-25 | 9.24 | 0.0003% | +12.27% | 0.18% | Nil | 0.0000% | — | 0.00% | +9.24 | #5875 | - CAGR (7-year): exports 16.17%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 03038200 export-import analysis ### Consistent export growth: 16.17% CAGR over 7 years India's exports under HSN Code 03038200 have grown at a compound annual rate of 16.17% over 7 fiscal years, rising from ₹3.76 Crore in FY 2018-19 to ₹9.24 Crore in FY 2024-25. ### HSN Code 03038200 ranked #5875 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03038200 ranks #5875 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #26 of 89. By trade surplus, it ranks #3363 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 03038200 exports The strongest single-year export movement for HSN Code 03038200 was recorded in FY 2019-20, when exports surged by 64.36% over the prior year. ### India maintains a trade surplus of ₹9.24 Crore in HSN Code 03038200 goods In FY 2024-25, India's exports of ₹9.24 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹9.24 Crore — ranking #3363 of 12657 by surplus magnitude. ### HSN Code 03038200 contributes 0.18% of Sub-Chapter 0303 exports — ranked #26 Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03038200 ranks #26 by export value — accounting for 0.18% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 0303 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 03038930: Ribbon Fish](https://busy.in/hsn/hsn-03038930/) | ₹1,449 Cr | | #2 | [HSN Code 03035910: Indian Mackerels (Rastrelliger Spp.)](https://busy.in/hsn/hsn-03035910/) | ₹1,318 Cr | | #3 | [HSN Code 03038980: Dogfish (Frozen, excl. pre-packaged)](https://busy.in/hsn/hsn-03038980/) | ₹515 Cr | | #4 | [HSN Code 03038990: Other Fish](https://busy.in/hsn/hsn-03038990/) | ₹356 Cr | | #5 | [HSN Code 03034300: Frozen Skipjack/Bonito](https://busy.in/hsn/hsn-03034300/) | ₹306 Cr | | #6 | [HSN Code 03038950: Frozen pomfret](https://busy.in/hsn/hsn-03038950/) | ₹303 Cr | | #7 | [HSN Code 03034200: Frozen Yellowfin Tuna](https://busy.in/hsn/hsn-03034200/) | ₹207 Cr | | #8 | [HSN Code 03032300: Frozen Tilapia](https://busy.in/hsn/hsn-03032300/) | ₹150 Cr | | #9 | [HSN Code 03033300: Frozen Sole](https://busy.in/hsn/hsn-03033300/) | ₹81 Cr | | #10 | [HSN Code 03032900: Frozen Nile perch & snakeheads](https://busy.in/hsn/hsn-03032900/) | ₹39 Cr | | #26 | HSN Code 03038200: Frozen rays & skates (this hsn code) | ₹9 Cr |