--- title: "HSN Code for Seer fillets | HSN 03044930 GST Rate" description: "Find HSN and GST Rates for 03044930 related to Seer fillets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03044930/" --- # HSN Code 03044930: Seer 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 other fish : Other: Seer | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 3044930 ? It includes Seer fillets ### Is ITC allowed for costs used to trade Seer fillets? If your outward supply is taxable (e.g., 5% or 12%), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Seer fillets? Under HSN 03044930, Seer fillets attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Are e‑way bill and e‑invoice required for Seer fillets? e‑Way bill is needed for consignment value above ₹50,000 unless exempted. e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Does ‘pre‑packaged & labelled’ change GST on Seer fillets? Yes. When Seer fillets is not fresh/chilled and is sold in pre‑packaged & labelled packs, GST is 5%. If it is not pre‑packaged & labelled, it stays Nil. ### How to bill mixed items when Seer fillets is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Seer fillets and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Any import/export nuance for Seer fillets? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ## India's trade performance: HSN Code 03044930 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−68.29% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5186 of 12657 HSN codes - Share of Sub-Chapter 0304: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 0304: #16 of 81 by export value ### Key metrics - Export CAGR: -32.46% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9637 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +4,000.00% in FY 2023-24 - Contribution to Sub-Ch. 0304: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03044930 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 | 1.37 | 0.0001% | — | 0.07% | Nil | 0.0000% | — | 0.00% | +1.37 | #7327 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −33.58% | 0.05% | Nil | 0.0000% | — | 0.00% | +0.91 | #7696 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −72.53% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.25 | #8720 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +84.00% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.46 | #8630 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −97.83% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.01 | #10292 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +4,000.00% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.41 | #8961 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −68.29% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.13 | #9637 | - CAGR (7-year): exports -32.46%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 03044930 export-import analysis ### Export decline: -32.46% CAGR over 7 years India's exports under HSN Code 03044930 have declined at a compound annual rate of -32.46% over 7 fiscal years, falling from ₹1.37 Crore in FY 2018-19 to ₹0.13 Crore in FY 2024-25. ### HSN Code 03044930 ranked #9637 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03044930 ranks #9637 out of 12657 HSN codes by total export value. Within Sub-Chapter 0304, it ranks #16 of 81. By trade surplus, it ranks #5186 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 03044930 exports The strongest single-year export movement for HSN Code 03044930 was recorded in FY 2023-24, when exports surged by 4,000.00% over the prior year. ### India maintains a trade surplus of ₹0.13 Crore in HSN Code 03044930 goods In FY 2024-25, India's exports of ₹0.13 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.13 Crore — ranking #5186 of 12657 by surplus magnitude. ### HSN Code 03044930 contributes 0.01% of Sub-Chapter 0304 exports — ranked #16 Among the 81 HSN codes under Sub-Chapter 0304, HSN Code 03044930 ranks #16 by export value — accounting for 0.01% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 | | #16 | HSN Code 03044930: Seer fillets (this hsn code) | < ₹1 Crore |