---
title: "HSN Code for Frozen toothfish fillets | HSN 03048500 GST Rate"
description: "Find HSN and GST Rates for 03048500 related to Frozen toothfish fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03048500/"
---

# HSN Code 03048500: Frozen toothfish 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 : Toothfish (Dissostichus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Frozen fillets of other fish : Toothfish (Dissostichus spp.) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3048500 ?

It includes Frozen toothfish fillets

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

Under HSN 03048500, Frozen toothfish fillets attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

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

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

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

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