---
title: "HSN Code for Frozen coalfish fillets | HSN 03047300 GST Rate"
description: "Find HSN and GST Rates for 03047300 related to Frozen coalfish fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03047300/"
---

# HSN Code 03047300: Frozen coalfish 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 : Coalfish (Pollachius virens) [ 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 : Coalfish (Pollachius virens) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3047300 ?

It includes Frozen coalfish fillets

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

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

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

Under HSN 03047300, Frozen coalfish 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 coalfish 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.

### Any import/export nuance for Frozen coalfish fillets?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

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

Yes. When Frozen coalfish 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.