---
title: "HSN Code for Fresh/Chilled Fish Fillets/Meat | HSN 03039200 GST Rate"
description: "Find HSN and GST Rates for 03039200 related to Fresh/Chilled Fish Fillets/Meat with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03039200/"
---

# HSN Code 03039200: Fresh/Chilled Fish Fillets/Meat

- [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 |
| --- | --- | --- | --- | --- |
| Shark fins | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3039200 ?

It includes Frozen Pomfret (White/Silver/Black)

### Any watch‑outs when classifying Fresh/Chilled Fish Fillets/Meat?

Use the exact HSN and form. Don’t charge GST on exempt items; apply 5%/12%/18% only where the entry requires it.

### Is ITC available on expenses for supplying Fresh/Chilled Fish Fillets/Meat?

No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.

### Does e‑invoicing apply when I sell Fresh/Chilled Fish Fillets/Meat?

e‑Invoicing depends on turnover, not the item’s rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported.

### Any example to understand GST on Fresh/Chilled Fish Fillets/Meat?

Example: Fresh/chilled produce in open packs is Nil. If it is not fresh/chilled and sold as pre‑packaged & labelled, 5% may apply for food items.