---
title: "HSN Code for Frozen Seer fish fillets | HSN 03048930 GST Rate"
description: "Find HSN and GST Rates for 03048930 related to Frozen Seer fish fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03048930/"
---

# HSN Code 03048930: Frozen Seer fish 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 : Seer [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Frozen fillets of other fish : Other : Seer | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3048930 ?

It includes Frozen Seer fish fillets

### Any import/export nuance for Frozen Seer fish 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 Seer fish fillets is sold with exempt goods?

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

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

Yes. When Frozen Seer fish 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.

### Is ITC allowed for costs used to trade Frozen Seer fish 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.

### How much GST applies to Frozen Seer fish fillets?

Under HSN 03048930, Frozen Seer fish fillets attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.