---
title: "HSN Code for Frozen tuna fillets | HSN 03048940 GST Rate"
description: "Find HSN and GST Rates for 03048940 related to Frozen tuna fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03048940/"
---

# HSN Code 03048940: Frozen tuna 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 : Tuna [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Frozen fillets of other fish : Other : Tuna | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3048940 ?

It includes Frozen tuna fillets

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

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

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

Yes. When Frozen tuna 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 much GST applies to Frozen tuna fillets?

Under HSN 03048940, Frozen tuna 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 tuna 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 tuna 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.