---
title: "HSN Code for Fresh Nile Perch fillets | HSN 03043300 GST Rate"
description: "Find HSN and GST Rates for 03043300 related to Fresh Nile Perch fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03043300/"
---

# HSN Code 03043300: Fresh Nile Perch 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 |
| --- | --- | --- | --- | --- |
| Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Nile Perch (Lates niloticus) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3043300 ?

It includes Fresh Nile Perch fillets

### Can I claim ITC on expenses linked to Fresh Nile Perch fillets?

No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.

### Does e‑invoicing apply for Fresh Nile Perch fillets?

e‑Invoicing depends on turnover, not the item rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported to IRP unless you are a notified exempt person.

### Do I need an e‑way bill when moving Fresh Nile Perch fillets?

e‑Way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions. Check your state’s list for agri/animal goods.

### How should I show Fresh Nile Perch fillets on the invoice?

Use the correct HSN and mention the form (fresh/chilled vs frozen/dried) and whether it’s pre‑packaged & labelled.