--- title: "HSN Code for Frozen Fish Egg/Yolk (excl. pre-packaged) | HSN 03039110 GST Rate" description: "Find HSN and GST Rates for 03039110 related to Frozen Fish Egg/Yolk (excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03039110/" --- # HSN Code 03039110: Frozen Fish Egg/Yolk (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 | | --- | --- | --- | --- | --- | | Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Livers, roes and milt: Egg or egg yolk of fish [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Livers, roes and milt: Egg or egg yolk of fish | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3039110 ? It includes Frozen Fish Egg/Yolk (excl. pre-packaged) ### Does ‘pre‑packaged & labelled’ change GST on Frozen Fish Egg/Yolk (excl. pre-packaged)? Yes. When Frozen Fish Egg/Yolk (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. ### How much GST applies to Frozen Fish Egg/Yolk (excl. pre-packaged)? Under HSN 03039110, Frozen Fish Egg/Yolk (excl. pre-packaged) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Is ITC allowed for costs used to trade Frozen Fish Egg/Yolk (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 Frozen Fish Egg/Yolk (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. ### Any import/export nuance for Frozen Fish Egg/Yolk (excl. pre-packaged)? 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 Fish Egg/Yolk (excl. pre-packaged) is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Fish Egg/Yolk (excl. pre-packaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ## India's trade performance: HSN Code 03039110 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹8 Cr (+73.26% YoY) — 0.0002% of India's total exports - Imports: < ₹1 Crore (−66.67% YoY) — 0.0000% of India's total imports - Trade balance: ₹8 Cr (Surplus); surplus rank #3463 of 12657 HSN codes - Share of Sub-Chapter 0303: 0.16% of its exports; import side 0.01% - Rank within Sub-Chapter 0303: #27 of 89 by export value; import-side #27 ### Key metrics - Export CAGR: 204.49% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6052 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +750.00% in FY 2021-22 - Contribution to Sub-Ch. 0303: 0.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03039110 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 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.04% | −0.02 | #9921 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +200.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.03 | #9613 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +33.33% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.04 | #9622 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +750.00% | 0.01% | < ₹1 Crore | 0.0000% | — | 0.03% | +0.27 | #8858 | | FY 2022-23 | 1.94 | 0.0001% | +470.59% | 0.04% | < ₹1 Crore | 0.0000% | −71.43% | 0.01% | +1.92 | #7469 | | FY 2023-24 | 4.60 | 0.0001% | +137.11% | 0.09% | < ₹1 Crore | 0.0000% | +500.00% | 0.05% | +4.48 | #6671 | | FY 2024-25 | 7.97 | 0.0002% | +73.26% | 0.16% | < ₹1 Crore | 0.0000% | −66.67% | 0.01% | +7.93 | #6052 | - CAGR (7-year): exports 204.49%/yr, imports 4.91%/yr (consistently Surplus) ## Key trade insights: HSN Code 03039110 export-import analysis ### Consistent export growth: 204.49% CAGR over 7 years India's exports under HSN Code 03039110 have grown at a compound annual rate of 204.49% over 7 fiscal years, rising from ₹0.01 Crore in FY 2018-19 to ₹7.97 Crore in FY 2024-25. ### HSN Code 03039110 ranked #6052 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03039110 ranks #6052 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #27 of 89. By trade surplus, it ranks #3463 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 03039110 exports The strongest single-year export movement for HSN Code 03039110 was recorded in FY 2021-22, when exports surged by 750.00% over the prior year. ### India maintains a trade surplus of ₹7.93 Crore in HSN Code 03039110 goods In FY 2024-25, India's exports of ₹7.97 Cr exceeded imports of ₹0.04 Cr, resulting in a trade surplus of ₹7.93 Crore — ranking #3463 of 12657 by surplus magnitude. ### Import growth of 4.91% CAGR signals stable import dependency for Frozen Fish Egg/Yolk (excl. pre-packaged) India's imports under HSN Code 03039110 have grown at 4.91% CAGR, reaching ₹0.04 Crore in FY 2024-25. ### HSN Code 03039110 contributes 0.16% of Sub-Chapter 0303 exports — ranked #27 Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03039110 ranks #27 by export value — accounting for 0.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #27). ## 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 | | #27 | HSN Code 03039110: Frozen Fish Egg/Yolk (excl. pre-packaged) (this hsn code) | ₹8 Cr |