--- title: "HSN Code for Tuna fillets | HSN 03044940 GST Rate" description: "Find HSN and GST Rates for 03044940 related to Tuna fillets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03044940/" --- # HSN Code 03044940: Tuna 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: Tuna | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 3044940 ? It includes Tuna fillets ### Is ITC allowed for costs used to trade Tuna 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. ### Does ‘pre‑packaged & labelled’ change GST on Tuna fillets? Yes. When Tuna 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 Tuna fillets is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Tuna fillets and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### How much GST applies to Tuna fillets? Under HSN 03044940, Tuna fillets attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Any import/export nuance for Tuna 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 03044940 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (−4.47% YoY) — 0.0002% of India's total exports - Imports: < ₹1 Crore (−65.52% YoY) — 0.0000% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #3651 of 12657 HSN codes - Share of Sub-Chapter 0304: 0.30% of its exports; import side 0.16% - Rank within Sub-Chapter 0304: #4 of 81 by export value; import-side #12 ### Key metrics - Export CAGR: -25.57% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6362 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +78.30% in FY 2023-24 - Contribution to Sub-Ch. 0304: 0.30% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03044940 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 | 36.46 | 0.0016% | — | 1.97% | < ₹1 Crore | 0.0000% | — | 0.32% | +35.85 | #3315 | | FY 2019-20 | 17.99 | 0.0008% | −50.66% | 1.09% | < ₹1 Crore | 0.0000% | −60.66% | 0.10% | +17.75 | #4256 | | FY 2020-21 | 2.69 | 0.0001% | −85.05% | 0.16% | Nil | 0.0000% | −100.00% | 0.00% | +2.69 | #6666 | | FY 2021-22 | 2.14 | 0.0001% | −20.45% | 0.10% | Nil | 0.0000% | — | 0.00% | +2.14 | #7241 | | FY 2022-23 | 3.64 | 0.0001% | +70.09% | 0.15% | < ₹1 Crore | 0.0000% | — | 0.17% | +3.15 | #6785 | | FY 2023-24 | 6.49 | 0.0002% | +78.30% | 0.31% | 1.16 | 0.0000% | +136.73% | 0.55% | +5.33 | #6247 | | FY 2024-25 | 6.20 | 0.0002% | −4.47% | 0.30% | < ₹1 Crore | 0.0000% | −65.52% | 0.16% | +5.80 | #6362 | - CAGR (7-year): exports -25.57%/yr, imports -6.79%/yr (consistently Surplus) ## Key trade insights: HSN Code 03044940 export-import analysis ### Export decline: -25.57% CAGR over 7 years India's exports under HSN Code 03044940 have declined at a compound annual rate of -25.57% over 7 fiscal years, falling from ₹36.46 Crore in FY 2018-19 to ₹6.20 Crore in FY 2024-25. ### HSN Code 03044940 ranked #6362 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03044940 ranks #6362 out of 12657 HSN codes by total export value. Within Sub-Chapter 0304, it ranks #4 of 81. By trade surplus, it ranks #3651 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 03044940 exports The strongest single-year export movement for HSN Code 03044940 was recorded in FY 2023-24, when exports surged by 78.30% over the prior year. ### India maintains a trade surplus of ₹5.80 Crore in HSN Code 03044940 goods In FY 2024-25, India's exports of ₹6.20 Cr exceeded imports of ₹0.40 Cr, resulting in a trade surplus of ₹5.80 Crore — ranking #3651 of 12657 by surplus magnitude. ### Import growth of -6.79% CAGR signals stable import dependency for Tuna fillets India's imports under HSN Code 03044940 have grown at -6.79% CAGR, reaching ₹0.40 Crore in FY 2024-25. ### HSN Code 03044940 contributes 0.30% of Sub-Chapter 0304 exports — ranked #4 Among the 81 HSN codes under Sub-Chapter 0304, HSN Code 03044940 ranks #4 by export value — accounting for 0.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.16% share (rank #12). ## 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 (this hsn code) | ₹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 |