---
title: "HSN Code for Frozen Shark Fillets | HSN 03042010 GST Rate"
description: "Find HSN and GST Rates for 03042010 related to Frozen Shark Fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03042010/"
---

# HSN Code 03042010: Frozen Shark Fillets

- [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 0304: Fresh or dried fruits](https://busy.in/hsn/sub-chapter-0304/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets hilsa | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3042010 ?

It includes Not Frozen Crabs

### How should mixed supplies be billed when Frozen Shark Fillets is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Frozen Shark Fillets; Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Frozen Shark Fillets?

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 Frozen Shark Fillets?

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 Frozen Shark Fillets?

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 Frozen Shark Fillets?

Under HSN 03042010, Frozen Shark Fillets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Frozen Shark Fillets?

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.