---
title: "HSN Code for Frozen tilapia fillets | HSN 03046100 GST Rate"
description: "Find HSN and GST Rates for 03046100 related to Frozen tilapia fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03046100/"
---

# HSN Code 03046100: Frozen tilapia 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 |
| --- | --- | --- | --- | --- |
| Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) : Tilapias ( Oreochromis spp .) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) : Tilapias ( Oreochromis spp .) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3046100 ?

It includes Frozen tilapia fillets

### Does ‘pre‑packaged & labelled’ change GST on Frozen tilapia fillets?

Yes. When Frozen tilapia 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 Frozen tilapia fillets is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen tilapia fillets and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### How much GST applies to Frozen tilapia fillets?

Under HSN 03046100, Frozen tilapia 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 Frozen tilapia 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.

### Is ITC allowed for costs used to trade Frozen tilapia 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.

## India's trade performance: HSN Code 03046100 (FY 2024-25)

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

- Exports: ₹1 Cr (+188.10% YoY) — 0.0000% of India's total exports
- Imports: < ₹1 Crore — 0.0000% of India's total imports
- Trade balance: < ₹1 Crore (Surplus); surplus rank #4807 of 12657 HSN codes
- Share of Sub-Chapter 0304: 0.06% of its exports; import side 0.29%
- Rank within Sub-Chapter 0304: #10 of 81 by export value; import-side #11

### Key metrics

- National export rank: #8081 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +11,800.00% in FY 2022-23
- Contribution to Sub-Ch. 0304: 0.06% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03046100

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% | 2.24 | 0.0001% | — | 1.18% | −2.24 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | 2.91 | 0.0001% | +29.91% | 1.25% | −2.91 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | 2.22 | 0.0001% | −23.71% | 1.95% | −2.22 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −67.12% | 0.36% | −0.71 | #10058 |
| FY 2022-23 | 2.38 | 0.0001% | +11,800.00% | 0.10% | Nil | 0.0000% | −100.00% | 0.00% | +2.38 | #7245 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −82.35% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.42 | #8938 |
| FY 2024-25 | 1.21 | 0.0000% | +188.10% | 0.06% | < ₹1 Crore | 0.0000% | — | 0.29% | +0.50 | #8081 |

- CAGR (7-year): exports —/yr, imports -17.43%/yr (consistently Surplus)

## Key trade insights: HSN Code 03046100 export-import analysis

### Export snapshot for HSN Code 03046100

India exported ₹1.21 Crore worth of Frozen tilapia fillets in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 03046100 ranked #8081 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03046100 ranks #8081 out of 12657 HSN codes by total export value. Within Sub-Chapter 0304, it ranks #10 of 81. By trade surplus, it ranks #4807 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 03046100 exports

The strongest single-year export movement for HSN Code 03046100 was recorded in FY 2022-23, when exports surged by 11,800.00% over the prior year.

### India maintains a trade surplus of ₹0.50 Crore in HSN Code 03046100 goods

In FY 2024-25, India's exports of ₹1.21 Cr exceeded imports of ₹0.71 Cr, resulting in a trade surplus of ₹0.50 Crore — ranking #4807 of 12657 by surplus magnitude.

### Import growth of -17.43% CAGR signals stable import dependency for Frozen tilapia fillets

India's imports under HSN Code 03046100 have grown at -17.43% CAGR, reaching ₹0.71 Crore in FY 2024-25.

### HSN Code 03046100 contributes 0.06% of Sub-Chapter 0304 exports — ranked #10

Among the 81 HSN codes under Sub-Chapter 0304, HSN Code 03046100 ranks #10 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.29% share (rank #11).

## 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 (this hsn code) | ₹1 Cr |