--- title: "HSN Code for Frozen Alaska Pollack | HSN 03049400 GST Rate" description: "Find HSN and GST Rates for 03049400 related to Frozen Alaska Pollack with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03049400/" --- # HSN Code 03049400: Frozen Alaska Pollack - [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 | | --- | --- | --- | --- | --- | | Other, frozen : Alaska Pollack ( Theragra chalcogramma ) (other than fresh or chilled and other than pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% | | Other, frozen : Alaska Pollack ( Theragra chalcogramma ) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3049400 ? It includes Frozen Alaska Pollack ### Is ITC allowed for costs used to trade Frozen Alaska Pollack? 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 Alaska Pollack? 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. ### Does ‘pre‑packaged & labelled’ change GST on Frozen Alaska Pollack? Yes. When Frozen Alaska Pollack 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 Alaska Pollack? Under HSN 03049400, Frozen Alaska Pollack attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Any import/export nuance for Frozen Alaska Pollack? 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 Alaska Pollack is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Alaska Pollack and Nil for exempt lines. This avoids misclassification and wrong tax collection. ## India's trade performance: HSN Code 03049400 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil — 0.0000% of India's total exports - Imports: < ₹1 Crore (−76.94% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7860 of 12657 HSN codes - Share of Sub-Chapter 0304: 0.00% of its exports; import side 0.35% ### Key metrics - Peak growth year: −100.00% in FY 2021-22 - Contribution to Sub-Ch. 0304: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03049400 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% | 3.88 | 0.0001% | — | 2.04% | −3.88 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | 2.63 | 0.0001% | −32.22% | 1.13% | −2.63 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.04% | 3.42 | 0.0001% | +30.04% | 3.00% | −2.78 | #8040 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | 1.39 | 0.0000% | −59.36% | 0.68% | −1.39 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | 4.08 | 0.0001% | +193.53% | 1.43% | −4.08 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | 3.73 | 0.0001% | −8.58% | 1.76% | −3.73 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −76.94% | 0.35% | −0.86 | — | - CAGR (7-year): exports —/yr, imports -22.21%/yr (consistently Deficit) ## Key trade insights: HSN Code 03049400 export-import analysis ### Export snapshot for HSN Code 03049400 India exported ₹0.00 Crore worth of Frozen Alaska Pollack in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2021-22 was the strongest growth year for HSN Code 03049400 exports The strongest single-year export movement for HSN Code 03049400 was recorded in FY 2021-22, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.86 Crore in HSN Code 03049400 goods In FY 2024-25, India's imports of ₹0.86 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.86 Crore — ranking #7860 of 12657 by surplus magnitude. ### Import growth of -22.21% CAGR signals stable import dependency for Frozen Alaska Pollack India's imports under HSN Code 03049400 have grown at -22.21% CAGR, reaching ₹0.86 Crore in FY 2024-25. ## 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 | | — | HSN Code 03049400: Frozen Alaska Pollack (this hsn code) | Nil |