---
title: "HSN Code for Frozen fish fillets (various species) | HSN 03047900 GST Rate"
description: "Find HSN and GST Rates for 03047900 related to Frozen fish fillets (various species) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03047900/"
---

# HSN Code 03047900: Frozen fish fillets (various species)

- [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 : Other[ 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 : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3047900 ?

It includes Frozen fish fillets (various species)

### Are e‑way bill and e‑invoice required for Frozen fish fillets (various species)?

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 fish fillets (various species)?

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.

### How much GST applies to Frozen fish fillets (various species)?

Under HSN 03047900, Frozen fish fillets (various species) 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 fish fillets (various species) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen fish fillets (various species) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Does ‘pre‑packaged & labelled’ change GST on Frozen fish fillets (various species)?

Yes. When Frozen fish fillets (various species) 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 03047900 (FY 2024-25)

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

- Exports: < ₹1 Crore (+2,050.00% YoY) — 0.0000% of India's total exports
- Imports: ₹1 Cr (+13.89% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7836 of 12657 HSN codes
- Share of Sub-Chapter 0304: 0.02% of its exports; import side 0.50%
- Rank within Sub-Chapter 0304: #15 of 81 by export value; import-side #9

### Key metrics

- Export CAGR: 66.75% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #8930 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +2,050.00% in FY 2024-25
- Contribution to Sub-Ch. 0304: 0.02% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03047900

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 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.01% | +0.01 | #9774 |
| FY 2019-20 | < ₹1 Crore | 0.0000% | 0.00% | 0.00% | < ₹1 Crore | 0.0000% | +2,300.00% | 0.10% | −0.22 | #9717 |
| FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +25.00% | 0.26% | −0.30 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +120.00% | 0.32% | −0.66 | — |
| FY 2022-23 | 2.25 | 0.0001% | — | 0.09% | 1.13 | 0.0000% | +71.21% | 0.40% | +1.12 | #7308 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | −99.11% | 0.00% | 1.08 | 0.0000% | −4.42% | 0.51% | −1.06 | #10338 |
| FY 2024-25 | < ₹1 Crore | 0.0000% | +2,050.00% | 0.02% | 1.23 | 0.0000% | +13.89% | 0.50% | −0.80 | #8930 |

- CAGR (7-year): exports 66.75%/yr, imports 123.01%/yr (consistently Deficit)

## Key trade insights: HSN Code 03047900 export-import analysis

### Consistent export growth: 66.75% CAGR over 7 years

India's exports under HSN Code 03047900 have grown at a compound annual rate of 66.75% over 7 fiscal years, rising from ₹0.02 Crore in FY 2018-19 to ₹0.43 Crore in FY 2024-25.

### HSN Code 03047900 ranked #8930 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03047900 ranks #8930 out of 12657 HSN codes by total export value. Within Sub-Chapter 0304, it ranks #15 of 81. By trade surplus, it ranks #7836 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 03047900 exports

The strongest single-year export movement for HSN Code 03047900 was recorded in FY 2024-25, when exports surged by 2,050.00% over the prior year.

### India records a trade deficit of ₹0.80 Crore in HSN Code 03047900 goods

In FY 2024-25, India's imports of ₹1.23 Cr exceeded exports of ₹0.43 Cr, resulting in a trade deficit of ₹0.80 Crore — ranking #7836 of 12657 by surplus magnitude.

### Import growth of 123.01% CAGR signals rising demand for Frozen fish fillets (various species)

India's imports under HSN Code 03047900 have grown at 123.01% CAGR, reaching ₹1.23 Crore in FY 2024-25.

### HSN Code 03047900 contributes 0.02% of Sub-Chapter 0304 exports — ranked #15

Among the 81 HSN codes under Sub-Chapter 0304, HSN Code 03047900 ranks #15 by export value — accounting for 0.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.50% share (rank #9).

## 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 |
| #15 | HSN Code 03047900: Frozen fish fillets (various species) (this hsn code) | < ₹1 Crore |