---
title: "HSN Code for Fresh/chilled fish fillets – Flatfish | HSN 03044300 GST Rate"
description: "Find HSN and GST Rates for 03044300 related to Fresh/chilled fish fillets – Flatfish with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03044300/"
---

# HSN Code 03044300: Fresh/chilled fish fillets – Flatfish

- [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 other fish : Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3044300 ?

It includes Fresh/chilled fish fillets – Flatfish

### Does e‑invoicing apply for Fresh/chilled fish fillets – Flatfish?

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/chilled fish fillets – Flatfish?

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.

### Any typical mistake to avoid with Fresh/chilled fish fillets – Flatfish?

Don’t charge GST on exempt fresh/chilled items. Only non‑fresh/chilled, pre‑packaged & labelled packs draw 5%.

### How should I show Fresh/chilled fish fillets – Flatfish on the invoice?

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

### Can I claim ITC on expenses linked to Fresh/chilled fish fillets – Flatfish?

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