---
title: "HSN Code for Fish eggs or yolks | HSN 03039010 GST Rate"
description: "Find HSN and GST Rates for 03039010 related to Fish eggs or yolks with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03039010/"
---

# HSN Code 03039010: Fish eggs or yolks

- [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 |
| --- | --- | --- | --- | --- |
| Egg or egg yolk of fish | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3039010 ?

It includes Frozen Swordfish Fillets

### Does packaging or labelling change the GST for Fish eggs or yolks?

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.

### How should mixed supplies be billed when Fish eggs or yolks is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fish eggs or yolks; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Fish eggs or yolks?

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.

### Any common misclassification issue with Fish eggs or yolks?

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 eggs or yolks?

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