---
title: "HSN Code for Egg or egg yolk of fish | HSN 03038999 GST Rate"
description: "Find HSN and GST Rates for 03038999 related to Egg or egg yolk of fish with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03038999/"
---

# HSN Code 03038999: Egg or egg yolk of 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 |
| --- | --- | --- | --- | --- |
| Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3038999 ?

It includes Frozen Tuna Fillets

### Can we claim ITC on inputs used to trade Egg or egg yolk of 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 Egg or egg yolk of fish?

Under HSN 03038999, Egg or egg yolk of fish attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Egg or egg yolk of 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.

### How should mixed supplies be billed when Egg or egg yolk of fish is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Egg or egg yolk of fish; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Egg or egg yolk of fish?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Any common misclassification issue with Egg or egg yolk of fish?

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