---
title: "HSN Code for Fresh or chilled fillets: Other | HSN 03044990 GST Rate"
description: "Find HSN and GST Rates for 03044990 related to Fresh or chilled fillets: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03044990/"
---

# HSN Code 03044990: Fresh or chilled fillets: Other

- [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: Other | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3044990 ?

It includes Fresh or chilled fillets: Other

### Any typical mistake to avoid with Fresh or chilled fillets: Other?

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

### How should I show Fresh or chilled fillets: Other on the invoice?

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

### Does e‑invoicing apply for Fresh or chilled fillets: Other?

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 or chilled fillets: Other?

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.

### Can I claim ITC on expenses linked to Fresh or chilled fillets: Other?

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

## India's trade performance: HSN Code 03044990 (FY 2024-25)

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

- Exports: < ₹1 Crore (−50.26% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (+1,842.86% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7638 of 12657 HSN codes
- Share of Sub-Chapter 0304: 0.05% of its exports; import side 0.55%
- Rank within Sub-Chapter 0304: #12 of 81 by export value; import-side #8

### Key metrics

- Export CAGR: -31.89% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8289 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +215.53% in FY 2022-23
- Contribution to Sub-Ch. 0304: 0.05% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03044990

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 | 9.62 | 0.0004% | — | 0.52% | < ₹1 Crore | 0.0000% | — | 0.23% | +9.19 | #5028 |
| FY 2019-20 | 9.67 | 0.0004% | +0.52% | 0.58% | 11.71 | 0.0003% | +2,623.26% | 5.05% | −2.04 | #5054 |
| FY 2020-21 | 1.66 | 0.0001% | −82.83% | 0.10% | < ₹1 Crore | 0.0000% | −99.74% | 0.03% | +1.63 | #7189 |
| FY 2021-22 | 2.19 | 0.0001% | +31.93% | 0.10% | Nil | 0.0000% | −100.00% | 0.00% | +2.19 | #7209 |
| FY 2022-23 | 6.91 | 0.0002% | +215.53% | 0.29% | Nil | 0.0000% | — | 0.00% | +6.91 | #6098 |
| FY 2023-24 | 1.93 | 0.0001% | −72.07% | 0.09% | < ₹1 Crore | 0.0000% | — | 0.03% | +1.86 | #7618 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | −50.26% | 0.05% | 1.36 | 0.0000% | +1,842.86% | 0.55% | −0.40 | #8289 |

- CAGR (7-year): exports -31.89%/yr, imports 21.16%/yr (consistently Deficit)

## Key trade insights: HSN Code 03044990 export-import analysis

### Export decline: -31.89% CAGR over 7 years

India's exports under HSN Code 03044990 have declined at a compound annual rate of -31.89% over 7 fiscal years, falling from ₹9.62 Crore in FY 2018-19 to ₹0.96 Crore in FY 2024-25.

### HSN Code 03044990 ranked #8289 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03044990 ranks #8289 out of 12657 HSN codes by total export value. Within Sub-Chapter 0304, it ranks #12 of 81. By trade surplus, it ranks #7638 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 03044990 exports

The strongest single-year export movement for HSN Code 03044990 was recorded in FY 2022-23, when exports surged by 215.53% over the prior year.

### India records a trade deficit of ₹0.40 Crore in HSN Code 03044990 goods

In FY 2024-25, India's imports of ₹1.36 Cr exceeded exports of ₹0.96 Cr, resulting in a trade deficit of ₹0.40 Crore — ranking #7638 of 12657 by surplus magnitude.

### Import growth of 21.16% CAGR signals rising demand for Fresh or chilled fillets: Other

India's imports under HSN Code 03044990 have grown at 21.16% CAGR, reaching ₹1.36 Crore in FY 2024-25.

### HSN Code 03044990 contributes 0.05% of Sub-Chapter 0304 exports — ranked #12

Among the 81 HSN codes under Sub-Chapter 0304, HSN Code 03044990 ranks #12 by export value — accounting for 0.05% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.55% share (rank #8).

## 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 |
| #12 | HSN Code 03044990: Fresh or chilled fillets: Other (this hsn code) | < ₹1 Crore |