--- title: "HSN Code for Frozen cod fish fillets | HSN 03047100 GST Rate" description: "Find HSN and GST Rates for 03047100 related to Frozen cod fish fillets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03047100/" --- # HSN Code 03047100: Frozen cod fish 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 fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3047100 ? It includes Frozen cod fish fillets ### Any import/export nuance for Frozen cod fish fillets? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Is ITC allowed for costs used to trade Frozen cod fish 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. ### Are e‑way bill and e‑invoice required for Frozen cod fish 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. ### How to bill mixed items when Frozen cod fish fillets is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen cod fish fillets and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### How much GST applies to Frozen cod fish fillets? Under HSN 03047100, Frozen cod fish fillets attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Does ‘pre‑packaged & labelled’ change GST on Frozen cod fish fillets? Yes. When Frozen cod fish 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. ## India's trade performance: HSN Code 03047100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−66.67% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7380 of 12657 HSN codes - Share of Sub-Chapter 0304: 0.00% of its exports; import side 0.04% ### Key metrics - Peak growth year: −99.68% in FY 2023-24 - Contribution to Sub-Ch. 0304: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03047100 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% | < ₹1 Crore | 0.0000% | — | 0.13% | −0.25 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −44.00% | 0.06% | −0.14 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.02% | −0.04 | — | | FY 2022-23 | 3.10 | 0.0001% | — | 0.13% | < ₹1 Crore | 0.0000% | +400.00% | 0.07% | +2.90 | #6970 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −99.68% | 0.00% | < ₹1 Crore | 0.0000% | +65.00% | 0.16% | −0.32 | #10473 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −66.67% | 0.04% | −0.11 | — | - CAGR (7-year): exports —/yr, imports -12.79%/yr (consistently Deficit) ## Key trade insights: HSN Code 03047100 export-import analysis ### Export snapshot for HSN Code 03047100 India exported ₹0.00 Crore worth of Frozen cod fish fillets in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2023-24 was the strongest growth year for HSN Code 03047100 exports The strongest single-year export movement for HSN Code 03047100 was recorded in FY 2023-24, when exports declined by 99.68% over the prior year. ### India records a trade deficit of ₹0.11 Crore in HSN Code 03047100 goods In FY 2024-25, India's imports of ₹0.11 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.11 Crore — ranking #7380 of 12657 by surplus magnitude. ### Import growth of -12.79% CAGR signals stable import dependency for Frozen cod fish fillets India's imports under HSN Code 03047100 have grown at -12.79% CAGR, reaching ₹0.11 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 03047100: Frozen cod fish fillets (this hsn code) | Nil |