---
title: "HSN Code for Fresh/chilled fish fillets – Toothfish | HSN 03044600 GST Rate"
description: "Find HSN and GST Rates for 03044600 related to Fresh/chilled fish fillets – Toothfish with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03044600/"
---

# HSN Code 03044600: Fresh/chilled fish fillets – Toothfish

- [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 : Toothfish (Dissostichus spp.) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3044600 ?

It includes Fresh/chilled fish fillets – Toothfish

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

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

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

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

### Do I need an e‑way bill when moving Fresh/chilled fish fillets – Toothfish?

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.

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

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.

## India's trade performance: HSN Code 03044600 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: Nil — 0.0000% of India's total exports
- Imports: < ₹1 Crore (−69.88% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7525 of 12657 HSN codes
- Share of Sub-Chapter 0304: 0.00% of its exports; import side 0.10%

## India export-import trade statistics: HSN Code 03044600

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 0304 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0304 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.21% | −0.43 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.39% | −0.83 | — |
| FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −69.88% | 0.10% | −0.25 | — |

## Key trade insights: HSN Code 03044600 export-import analysis

### Export snapshot for HSN Code 03044600

India exported ₹0.00 Crore worth of Fresh/chilled fish fillets – Toothfish in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### India records a trade deficit of ₹0.25 Crore in HSN Code 03044600 goods

In FY 2024-25, India's imports of ₹0.25 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.25 Crore — ranking #7525 of 12657 by surplus magnitude.

## Related HSN Codes in Sub-Chapter 0304

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 03049900: Fish Fillets & Meat (Fresh, Chilled or Frozen)](https://busy.in/hsn/hsn-03049900/) | ₹1,824 Cr |
| #2 | [HSN Code 03048990: Frozen fish fillets (other)](https://busy.in/hsn/hsn-03048990/) | ₹180 Cr |
| #3 | [HSN Code 03048700: Frozen tuna & bonito fillets](https://busy.in/hsn/hsn-03048700/) | ₹18 Cr |
| #4 | [HSN Code 03044940: Tuna fillets](https://busy.in/hsn/hsn-03044940/) | ₹6 Cr |
| #5 | [HSN Code 03045990: Other, Fresh Or Chilled \| Other\|- Other](https://busy.in/hsn/hsn-03045990/) | ₹6 Cr |
| #6 | [HSN Code 03044500: Fresh/chilled swordfish fillets](https://busy.in/hsn/hsn-03044500/) | ₹6 Cr |
| #7 | [HSN Code 03048400: Frozen swordfish fillets](https://busy.in/hsn/hsn-03048400/) | ₹4 Cr |
| #8 | [HSN Code 03045400: Swordfish: Fresh or chilled](https://busy.in/hsn/hsn-03045400/) | ₹3 Cr |
| #9 | [HSN Code 03043900: Fresh Tilapia, catfish, carp, eel, Nile perch](https://busy.in/hsn/hsn-03043900/) | ₹3 Cr |
| #10 | [HSN Code 03046100: Frozen tilapia fillets](https://busy.in/hsn/hsn-03046100/) | ₹1 Cr |
| — | HSN Code 03044600: Fresh/chilled fish fillets – Toothfish (this hsn code) | Nil |