---
title: "HSN Code for Frozen Seer Fillets | HSN 03042020 GST Rate"
description: "Find HSN and GST Rates for 03042020 related to Frozen Seer Fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03042020/"
---

# HSN Code 03042020: Frozen Seer 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 shark | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3042020 ?

It includes Other Frozen Hilsa Fillets

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

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

### Any common misclassification issue with Frozen Seer Fillets?

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

### How much GST applies to Frozen Seer Fillets?

Under HSN 03042020, Frozen Seer Fillets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Frozen Seer 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.

### Do e‑way bill and e‑invoice apply for Frozen Seer 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.

### Can we claim ITC on inputs used to trade Frozen Seer Fillets?

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