---
title: "HSN Code for Frozen pomfret | HSN 03038950 GST Rate"
description: "Find HSN and GST Rates for 03038950 related to Frozen pomfret with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03038950/"
---

# HSN Code 03038950: Frozen pomfret

- [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 : Other: Pomfret (white or silver or black) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Other fish, excluding livers and roes : Other: Pomfret (white or silver or black) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3038950 ?

It includes Frozen pomfret

### Does ‘pre‑packaged & labelled’ change GST on Frozen pomfret?

Yes. When Frozen pomfret 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 Frozen pomfret?

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 Frozen pomfret?

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.

### How to bill mixed items when Frozen pomfret is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen pomfret and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### How much GST applies to Frozen pomfret?

Under HSN 03038950, Frozen pomfret 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 03038950 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹303 Cr (+32.56% YoY) — 0.0082% of India's total exports
- Imports: ₹18 Cr (+89.47% YoY) — 0.0003% of India's total imports
- Trade balance: ₹285 Cr (Surplus); surplus rank #941 of 12657 HSN codes
- Share of Sub-Chapter 0303: 5.98% of its exports; import side 3.58%
- Rank within Sub-Chapter 0303: #6 of 89 by export value; import-side #4

### Key metrics

- Export CAGR: -7.76% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1430 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +32.56% in FY 2024-25
- Contribution to Sub-Ch. 0303: 5.98% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03038950

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 | 492.32 | 0.0215% | — | 10.18% | 5.96 | 0.0002% | — | 8.21% | +486.36 | #663 |
| FY 2019-20 | 546.28 | 0.0248% | +10.96% | 15.63% | 6.92 | 0.0002% | +16.11% | 4.29% | +539.36 | #595 |
| FY 2020-21 | 501.97 | 0.0233% | −8.11% | 17.72% | < ₹1 Crore | 0.0000% | −97.25% | 0.07% | +501.78 | #678 |
| FY 2021-22 | 334.24 | 0.0107% | −33.41% | 10.21% | 7.10 | 0.0002% | +3,636.84% | 2.72% | +327.14 | #1191 |
| FY 2022-23 | 306.48 | 0.0085% | −8.31% | 5.72% | 6.98 | 0.0001% | −1.69% | 2.91% | +299.50 | #1310 |
| FY 2023-24 | 228.77 | 0.0063% | −25.36% | 4.26% | 9.40 | 0.0002% | +34.67% | 3.69% | +219.37 | #1645 |
| FY 2024-25 | 303.26 | 0.0082% | +32.56% | 5.98% | 17.81 | 0.0003% | +89.47% | 3.58% | +285.45 | #1430 |

- CAGR (7-year): exports -7.76%/yr, imports 20.02%/yr (consistently Surplus)

## Key trade insights: HSN Code 03038950 export-import analysis

### Export decline: -7.76% CAGR over 7 years

India's exports under HSN Code 03038950 have declined at a compound annual rate of -7.76% over 7 fiscal years, falling from ₹492.32 Crore in FY 2018-19 to ₹303.26 Crore in FY 2024-25.

### HSN Code 03038950 ranked #1430 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03038950 ranks #1430 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #6 of 89. By trade surplus, it ranks #941 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 03038950 exports

The strongest single-year export movement for HSN Code 03038950 was recorded in FY 2024-25, when exports surged by 32.56% over the prior year.

### India maintains a trade surplus of ₹285.45 Crore in HSN Code 03038950 goods

In FY 2024-25, India's exports of ₹303.26 Cr exceeded imports of ₹17.81 Cr, resulting in a trade surplus of ₹285.45 Crore — ranking #941 of 12657 by surplus magnitude.

### Import growth of 20.02% CAGR signals rising demand for Frozen pomfret

India's imports under HSN Code 03038950 have grown at 20.02% CAGR, reaching ₹17.81 Crore in FY 2024-25.

### HSN Code 03038950 contributes 5.98% of Sub-Chapter 0303 exports — ranked #6

Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03038950 ranks #6 by export value — accounting for 5.98% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.58% share (rank #4).

## 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 (this hsn code) | ₹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 |