---
title: "HSN Code for Frozen cod fillets | HSN 03049500 GST Rate"
description: "Find HSN and GST Rates for 03049500 related to Frozen cod fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03049500/"
---

# HSN Code 03049500: Frozen cod 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 |
| --- | --- | --- | --- | --- |
| Other, frozen : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae ,Melanonidae , Merlucciidae, Moridae and Muraeno-lepididae, other than Alaska Pollack (Theragra chalcogramma )[ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Other, frozen : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae ,Melanonidae , Merlucciidae, Moridae and Muraeno-lepididae, other than Alaska Pollack (Theragra chalcogramma ) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3049500 ?

It includes Frozen cod fillets

### Any import/export nuance for Frozen cod fillets?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### Is ITC allowed for costs used to trade Frozen cod 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 to bill mixed items when Frozen cod fillets is sold with exempt goods?

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

### How much GST applies to Frozen cod fillets?

Under HSN 03049500, Frozen cod fillets attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Are e‑way bill and e‑invoice required for Frozen cod 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.