--- title: "HSN Code for Frozen oysters | HSN 03071200 GST Rate" description: "Find HSN and GST Rates for 03071200 related to Frozen oysters with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03071200/" --- # HSN Code 03071200: Frozen oysters - [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 0307: Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Oysters : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Oysters : Frozen | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3071200 ? It includes Frozen oysters ### How much GST applies to Frozen oysters? Under HSN 03071200, Frozen oysters 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 oysters? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Does ‘pre‑packaged & labelled’ change GST on Frozen oysters? Yes. When Frozen oysters 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 oysters? 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 oysters is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen oysters and Nil for exempt lines. This avoids misclassification and wrong tax collection. ## India's trade performance: HSN Code 03071200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7393 of 12657 HSN codes - Share of Sub-Chapter 0307: 0.00% of its exports; import side 0.46% - Rank within Sub-Chapter 0307: #21 of 43 by export value; import-side #13 ### Key metrics - National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −100.00% in FY 2022-23 - Contribution to Sub-Ch. 0307: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03071200 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. 0307 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0307 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.20 | #9201 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.46% | −0.12 | #10437 | ## Key trade insights: HSN Code 03071200 export-import analysis ### Export snapshot for HSN Code 03071200 India exported ₹0.01 Crore worth of Frozen oysters in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 03071200 ranked #10437 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03071200 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 0307, it ranks #21 of 43. By trade surplus, it ranks #7393 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 03071200 exports The strongest single-year export movement for HSN Code 03071200 was recorded in FY 2022-23, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.12 Crore in HSN Code 03071200 goods In FY 2024-25, India's imports of ₹0.13 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹0.12 Crore — ranking #7393 of 12657 by surplus magnitude. ### HSN Code 03071200 contributes 0.00% of Sub-Chapter 0307 exports — ranked #21 Among the 43 HSN codes under Sub-Chapter 0307, HSN Code 03071200 ranks #21 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.46% share (rank #13). ## Related HSN Codes in Sub-Chapter 0307 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 03074320: Frozen Whole Squids](https://busy.in/hsn/hsn-03074320/) | ₹2,865 Cr | | #2 | [HSN Code 03074310: Frozen Cuttle Fish](https://busy.in/hsn/hsn-03074310/) | ₹2,380 Cr | | #3 | [HSN Code 03075200: Tyres for Lorries/Buses](https://busy.in/hsn/hsn-03075200/) | ₹428 Cr | | #4 | [HSN Code 03074330: Frozen Squid Tubes](https://busy.in/hsn/hsn-03074330/) | ₹112 Cr | | #5 | [HSN Code 03074990: Other Cuttle Fish & Squids](https://busy.in/hsn/hsn-03074990/) | ₹83 Cr | | #6 | [HSN Code 03073910: Frozen Clams/Clam Meat (excl. pre-packaged)](https://busy.in/hsn/hsn-03073910/) | ₹39 Cr | | #7 | [HSN Code 03073990: Other Mussels (Other)](https://busy.in/hsn/hsn-03073990/) | ₹32 Cr | | #8 | [HSN Code 03075900: Frozen octopus](https://busy.in/hsn/hsn-03075900/) | ₹25 Cr | | #9 | [HSN Code 03074390: Cuttlefish/squid frozen other](https://busy.in/hsn/hsn-03074390/) | ₹22 Cr | | #10 | [HSN Code 03079200: Frozen seafood – Other](https://busy.in/hsn/hsn-03079200/) | ₹21 Cr | | #21 | HSN Code 03071200: Frozen oysters (this hsn code) | < ₹1 Crore |