---
title: "HSN Code for Frozen salmon fillets | HSN 03048100 GST Rate"
description: "Find HSN and GST Rates for 03048100 related to Frozen salmon fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03048100/"
---

# HSN Code 03048100: Frozen salmon 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 other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) (Other than pre-packaged and labelled container) | 0% | 0% | 0% | 0% |
| Frozen fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3048100 ?

It includes Frozen salmon fillets

### Are e‑way bill and e‑invoice required for Frozen salmon 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 salmon 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 salmon 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 salmon fillets?

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

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

## India's trade performance: HSN Code 03048100 (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: ₹20 Cr (−14.30% YoY) — 0.0003% of India's total imports
- Trade balance: −₹20 Cr (Deficit); surplus rank #9550 of 12657 HSN codes
- Share of Sub-Chapter 0304: 0.00% of its exports; import side 8.05%

### Key metrics

- Peak growth year: −100.00% in FY 2022-23
- Contribution to Sub-Ch. 0304: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03048100

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% | 10.16 | 0.0003% | — | 5.34% | −10.16 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | 5.36 | 0.0002% | −47.24% | 2.31% | −5.36 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | 4.58 | 0.0002% | −14.55% | 4.02% | −4.58 | — |
| FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.04% | 9.19 | 0.0002% | +100.66% | 4.52% | −8.42 | #8225 |
| FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | 22.33 | 0.0004% | +142.98% | 7.84% | −22.33 | — |
| FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.00% | 23.22 | 0.0004% | +3.99% | 10.96% | −23.21 | #10473 |
| FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | 19.90 | 0.0003% | −14.30% | 8.05% | −19.90 | — |

- CAGR (7-year): exports —/yr, imports 11.86%/yr (consistently Deficit)

## Key trade insights: HSN Code 03048100 export-import analysis

### Export snapshot for HSN Code 03048100

India exported ₹0.00 Crore worth of Frozen salmon 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 03048100 exports

The strongest single-year export movement for HSN Code 03048100 was recorded in FY 2022-23, when exports declined by 100.00% over the prior year.

### India records a trade deficit of ₹19.90 Crore in HSN Code 03048100 goods

In FY 2024-25, India's imports of ₹19.90 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹19.90 Crore — ranking #9550 of 12657 by surplus magnitude.

### Import growth of 11.86% CAGR signals rising demand for Frozen salmon fillets

India's imports under HSN Code 03048100 have grown at 11.86% CAGR, reaching ₹19.90 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 03048100: Frozen salmon fillets (this hsn code) | Nil |