---
title: "HSN Code for Frozen fish fillets (other) | HSN 03048990 GST Rate"
description: "Find HSN and GST Rates for 03048990 related to Frozen fish fillets (other) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03048990/"
---

# HSN Code 03048990: Frozen fish fillets (other)

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

## Frequently asked questions

### What products are classified under HSN 3048990 ?

It includes Frozen fish fillets (other)

### Any import/export nuance for Frozen fish fillets (other)?

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 fish fillets (other) is sold with exempt goods?

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

### Are e‑way bill and e‑invoice required for Frozen fish fillets (other)?

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.

### Is ITC allowed for costs used to trade Frozen fish fillets (other)?

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 fish fillets (other)?

Yes. When Frozen fish fillets (other) 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 fish fillets (other)?

Under HSN 03048990, Frozen fish fillets (other) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

## India's trade performance: HSN Code 03048990 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹180 Cr (−5.79% YoY) — 0.0049% of India's total exports
- Imports: ₹1 Cr (−48.95% YoY) — 0.0000% of India's total imports
- Trade balance: ₹179 Cr (Surplus); surplus rank #1222 of 12657 HSN codes
- Share of Sub-Chapter 0304: 8.76% of its exports; import side 0.59%
- Rank within Sub-Chapter 0304: #2 of 81 by export value; import-side #7

### Key metrics

- Export CAGR: 39.32% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1946 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +147.02% in FY 2021-22
- Contribution to Sub-Ch. 0304: 8.76% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03048990

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 | 24.63 | 0.0011% | — | 1.33% | < ₹1 Crore | 0.0000% | — | 0.40% | +23.86 | #3829 |
| FY 2019-20 | 25.57 | 0.0012% | +3.82% | 1.54% | < ₹1 Crore | 0.0000% | −10.39% | 0.30% | +24.88 | #3798 |
| FY 2020-21 | 28.33 | 0.0013% | +10.79% | 1.71% | Nil | 0.0000% | −100.00% | 0.00% | +28.33 | #3738 |
| FY 2021-22 | 69.98 | 0.0022% | +147.02% | 3.27% | 1.41 | 0.0000% | — | 0.69% | +68.57 | #2881 |
| FY 2022-23 | 120.00 | 0.0033% | +71.48% | 5.04% | < ₹1 Crore | 0.0000% | −51.06% | 0.24% | +119.31 | #2303 |
| FY 2023-24 | 191.22 | 0.0053% | +59.35% | 9.25% | 2.86 | 0.0001% | +314.49% | 1.35% | +188.36 | #1824 |
| FY 2024-25 | 180.14 | 0.0049% | −5.79% | 8.76% | 1.46 | 0.0000% | −48.95% | 0.59% | +178.68 | #1946 |

- CAGR (7-year): exports 39.32%/yr, imports 11.25%/yr (consistently Surplus)

## Key trade insights: HSN Code 03048990 export-import analysis

### Consistent export growth: 39.32% CAGR over 7 years

India's exports under HSN Code 03048990 have grown at a compound annual rate of 39.32% over 7 fiscal years, rising from ₹24.63 Crore in FY 2018-19 to ₹180.14 Crore in FY 2024-25.

### HSN Code 03048990 ranked #1946 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03048990 ranks #1946 out of 12657 HSN codes by total export value. Within Sub-Chapter 0304, it ranks #2 of 81. By trade surplus, it ranks #1222 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 03048990 exports

The strongest single-year export movement for HSN Code 03048990 was recorded in FY 2021-22, when exports surged by 147.02% over the prior year.

### India maintains a trade surplus of ₹178.68 Crore in HSN Code 03048990 goods

In FY 2024-25, India's exports of ₹180.14 Cr exceeded imports of ₹1.46 Cr, resulting in a trade surplus of ₹178.68 Crore — ranking #1222 of 12657 by surplus magnitude.

### Import growth of 11.25% CAGR signals rising demand for Frozen fish fillets (other)

India's imports under HSN Code 03048990 have grown at 11.25% CAGR, reaching ₹1.46 Crore in FY 2024-25.

### HSN Code 03048990 contributes 8.76% of Sub-Chapter 0304 exports — ranked #2

Among the 81 HSN codes under Sub-Chapter 0304, HSN Code 03048990 ranks #2 by export value — accounting for 8.76% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.59% share (rank #7).

## 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) (this hsn code) | ₹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 |