---
title: "HSN Code for Frozen Swordfish Fillets | HSN 03042090 GST Rate"
description: "Find HSN and GST Rates for 03042090 related to Frozen Swordfish Fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03042090/"
---

# HSN Code 03042090: Frozen Swordfish 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 other | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3042090 ?

It includes Other Frozen Cuttlefish Fillets

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

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

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

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

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