--- title: "HSN Code for Frozen Hilsa fillets | HSN 03048910 GST Rate" description: "Find HSN and GST Rates for 03048910 related to Frozen Hilsa fillets with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03048910/" --- # HSN Code 03048910: Frozen Hilsa 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 : Other : Hilsa [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Frozen fillets of other fish : Other : Hilsa | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3048910 ? It includes Frozen Hilsa fillets ### Any import/export nuance for Frozen Hilsa fillets? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### How much GST applies to Frozen Hilsa fillets? Under HSN 03048910, Frozen Hilsa fillets 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 Hilsa fillets is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Hilsa fillets and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Is ITC allowed for costs used to trade Frozen Hilsa 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 Hilsa 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. ## India's trade performance: HSN Code 03048910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5420 of 12657 HSN codes - Share of Sub-Chapter 0304: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 0304: #20 of 81 by export value ### Key metrics - National export rank: #10112 of 12657 HSN codes by export value (FY 2024-25) - Contribution to Sub-Ch. 0304: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03048910 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% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.04 | #10112 | ## Key trade insights: HSN Code 03048910 export-import analysis ### Export snapshot for HSN Code 03048910 India exported ₹0.04 Crore worth of Frozen Hilsa fillets in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 03048910 ranked #10112 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03048910 ranks #10112 out of 12657 HSN codes by total export value. Within Sub-Chapter 0304, it ranks #20 of 81. By trade surplus, it ranks #5420 of 12657. ### India maintains a trade surplus of ₹0.04 Crore in HSN Code 03048910 goods In FY 2024-25, India's exports of ₹0.04 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.04 Crore — ranking #5420 of 12657 by surplus magnitude. ### HSN Code 03048910 contributes 0.00% of Sub-Chapter 0304 exports — ranked #20 Among the 81 HSN codes under Sub-Chapter 0304, HSN Code 03048910 ranks #20 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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 | | #20 | HSN Code 03048910: Frozen Hilsa fillets (this hsn code) | < ₹1 Crore |