---
title: "HSN Code for Frozen crustacean flours & meals | HSN 03061900 GST Rate"
description: "Find HSN and GST Rates for 03061900 related to Frozen crustacean flours & meals with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03061900/"
---

# HSN Code 03061900: Frozen crustacean flours & meals

- [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 0306: Live, fresh & chilled crustaceans](https://busy.in/hsn/sub-chapter-0306/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Frozen: Other, including flours, meals and pellets, of crustaceans, fit for human consumption [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Frozen: Other, including flours, meals and pellets, of crustaceans, fit for human consumption | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3061900 ?

It includes Frozen crustacean flours & meals

### Is ITC allowed for costs used to trade Frozen crustacean flours & meals?

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 crustacean flours & meals?

Yes. When Frozen crustacean flours & meals 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.

### Are e‑way bill and e‑invoice required for Frozen crustacean flours & meals?

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.

### How to bill mixed items when Frozen crustacean flours & meals is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen crustacean flours & meals and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### How much GST applies to Frozen crustacean flours & meals?

Under HSN 03061900, Frozen crustacean flours & meals 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 03061900 (FY 2024-25)

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

- Exports: ₹70 Cr (−42.78% YoY) — 0.0019% of India's total exports
- Imports: ₹4 Cr (+39.64% YoY) — 0.0001% of India's total imports
- Trade balance: ₹66 Cr (Surplus); surplus rank #1936 of 12657 HSN codes
- Share of Sub-Chapter 0306: 0.18% of its exports; import side 1.14%
- Rank within Sub-Chapter 0306: #11 of 43 by export value; import-side #9

### Key metrics

- Export CAGR: 12.08% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3149 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +200.39% in FY 2020-21
- Contribution to Sub-Ch. 0306: 0.18% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03061900

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. 0306 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0306 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 35.36 | 0.0015% | — | 0.11% | Nil | 0.0000% | — | 0.00% | +35.36 | #3359 |
| FY 2019-20 | 18.06 | 0.0008% | −48.93% | 0.06% | < ₹1 Crore | 0.0000% | — | 0.26% | +17.35 | #4254 |
| FY 2020-21 | 54.25 | 0.0025% | +200.39% | 0.19% | Nil | 0.0000% | −100.00% | 0.00% | +54.25 | #2814 |
| FY 2021-22 | 136.65 | 0.0044% | +151.89% | 0.35% | 1.48 | 0.0000% | — | 0.38% | +135.17 | #2050 |
| FY 2022-23 | 118.29 | 0.0033% | −13.44% | 0.30% | 5.80 | 0.0001% | +291.89% | 1.37% | +112.49 | #2317 |
| FY 2023-24 | 122.53 | 0.0034% | +3.58% | 0.34% | 2.80 | 0.0000% | −51.72% | 0.71% | +119.73 | #2331 |
| FY 2024-25 | 70.11 | 0.0019% | −42.78% | 0.18% | 3.91 | 0.0001% | +39.64% | 1.14% | +66.20 | #3149 |

- CAGR (7-year): exports 12.08%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 03061900 export-import analysis

### Consistent export growth: 12.08% CAGR over 7 years

India's exports under HSN Code 03061900 have grown at a compound annual rate of 12.08% over 7 fiscal years, rising from ₹35.36 Crore in FY 2018-19 to ₹70.11 Crore in FY 2024-25.

### HSN Code 03061900 ranked #3149 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03061900 ranks #3149 out of 12657 HSN codes by total export value. Within Sub-Chapter 0306, it ranks #11 of 43. By trade surplus, it ranks #1936 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 03061900 exports

The strongest single-year export movement for HSN Code 03061900 was recorded in FY 2020-21, when exports surged by 200.39% over the prior year.

### India maintains a trade surplus of ₹66.20 Crore in HSN Code 03061900 goods

In FY 2024-25, India's exports of ₹70.11 Cr exceeded imports of ₹3.91 Cr, resulting in a trade surplus of ₹66.20 Crore — ranking #1936 of 12657 by surplus magnitude.

### HSN Code 03061900 contributes 0.18% of Sub-Chapter 0306 exports — ranked #11

Among the 43 HSN codes under Sub-Chapter 0306, HSN Code 03061900 ranks #11 by export value — accounting for 0.18% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.14% share (rank #9).

## Related HSN Codes in Sub-Chapter 0306

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 03061720: Frozen Vannamei shrimp](https://busy.in/hsn/hsn-03061720/) | ₹31,788 Cr |
| #2 | [HSN Code 03061740: Frozen black tiger shrimp](https://busy.in/hsn/hsn-03061740/) | ₹3,173 Cr |
| #3 | [HSN Code 03061790: Frozen shrimps and prawns (other)](https://busy.in/hsn/hsn-03061790/) | ₹2,126 Cr |
| #4 | [HSN Code 03063300: Live, Fresh Or Chilled\| Crabs](https://busy.in/hsn/hsn-03063300/) | ₹416 Cr |
| #5 | [HSN Code 03061711: Frozen AFD scampi](https://busy.in/hsn/hsn-03061711/) | ₹371 Cr |
| #6 | [HSN Code 03061730: Frozen Indian white shrimp](https://busy.in/hsn/hsn-03061730/) | ₹266 Cr |
| #7 | [HSN Code 03061100: Frozen rock lobster & sea crawfish](https://busy.in/hsn/hsn-03061100/) | ₹241 Cr |
| #8 | [HSN Code 03061719: Frozen scampi (other)](https://busy.in/hsn/hsn-03061719/) | ₹212 Cr |
| #9 | [HSN Code 03061750: Frozen flower shrimp](https://busy.in/hsn/hsn-03061750/) | ₹160 Cr |
| #10 | [HSN Code 03063640: Black Tiger Shrimp](https://busy.in/hsn/hsn-03063640/) | ₹105 Cr |
| #11 | HSN Code 03061900: Frozen crustacean flours & meals (this hsn code) | ₹70 Cr |