---
title: "HSN Code for Frozen Cuttlefish Fillets | HSN 03042040 GST Rate"
description: "Find HSN and GST Rates for 03042040 related to Frozen Cuttlefish Fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03042040/"
---

# HSN Code 03042040: Frozen Cuttlefish 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 tuna | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3042040 ?

It includes Cold-Water Shrimps and Prawns

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

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

Under HSN 03042040, Frozen Cuttlefish Fillets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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

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

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

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

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