---
title: "HSN Code for Other Frozen Cuttlefish Fillets | HSN 03042940 GST Rate"
description: "Find HSN and GST Rates for 03042940 related to Other Frozen Cuttlefish Fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03042940/"
---

# HSN Code 03042940: Other 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: -other — tuna | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3042940 ?

It includes Other Not Frozen Crustaceans (incl. Flours/Meals/Pellets)

### Do e‑way bill and e‑invoice apply for Other 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.

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

Under HSN 03042940, Other Frozen Cuttlefish Fillets attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other 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.

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

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

### Can we claim ITC on inputs used to trade Other 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.