---
title: "HSN Code for Frozen catfish fillets | HSN 03046200 GST Rate"
description: "Find HSN and GST Rates for 03046200 related to Frozen catfish fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03046200/"
---

# HSN Code 03046200: Frozen catfish 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.) : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus 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.) : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp.) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3046200 ?

It includes Frozen catfish fillets

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

Under HSN 03046200, Frozen catfish fillets attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### How to bill mixed items when Frozen catfish fillets is sold with exempt goods?

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

### Is ITC allowed for costs used to trade Frozen catfish 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 Frozen catfish fillets?

Yes. When Frozen catfish 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.

### Are e‑way bill and e‑invoice required for Frozen catfish 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.

## India's trade performance: HSN Code 03046200 (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: ₹136 Cr (+9.86% YoY) — 0.0022% of India's total imports
- Trade balance: −₹136 Cr (Deficit); surplus rank #11030 of 12657 HSN codes
- Share of Sub-Chapter 0304: 0.00% of its exports; import side 55.04%

### Key metrics

- Peak growth year: +118.18% in FY 2022-23
- Contribution to Sub-Ch. 0304: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03046200

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 | 9.18 | 0.0004% | — | 0.50% | 127.42 | 0.0036% | — | 66.91% | −118.24 | #5085 |
| FY 2019-20 | 12.82 | 0.0006% | +39.65% | 0.77% | 116.83 | 0.0035% | −8.31% | 50.38% | −104.01 | #4693 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −92.75% | 0.06% | 49.71 | 0.0017% | −57.45% | 43.67% | −48.78 | #7712 |
| FY 2021-22 | < ₹1 Crore | 0.0000% | −88.17% | 0.01% | 79.23 | 0.0017% | +59.38% | 38.94% | −79.12 | #9497 |
| FY 2022-23 | < ₹1 Crore | 0.0000% | +118.18% | 0.01% | 161.92 | 0.0028% | +104.37% | 56.85% | −161.68 | #9168 |
| FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | 123.90 | 0.0022% | −23.48% | 58.49% | −123.90 | — |
| FY 2024-25 | Nil | 0.0000% | — | 0.00% | 136.12 | 0.0022% | +9.86% | 55.04% | −136.12 | — |

- CAGR (7-year): exports —/yr, imports 1.11%/yr (consistently Deficit)

## Key trade insights: HSN Code 03046200 export-import analysis

### Export snapshot for HSN Code 03046200

India exported ₹0.00 Crore worth of Frozen catfish fillets in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### FY 2022-23 was the strongest growth year for HSN Code 03046200 exports

The strongest single-year export movement for HSN Code 03046200 was recorded in FY 2022-23, when exports surged by 118.18% over the prior year.

### India records a trade deficit of ₹136.12 Crore in HSN Code 03046200 goods

In FY 2024-25, India's imports of ₹136.12 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹136.12 Crore — ranking #11030 of 12657 by surplus magnitude.

### Import growth of 1.11% CAGR signals stable import dependency for Frozen catfish fillets

India's imports under HSN Code 03046200 have grown at 1.11% CAGR, reaching ₹136.12 Crore in FY 2024-25.

## 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 03046200: Frozen catfish fillets (this hsn code) | Nil |