--- title: "HSN Code for Frozen Fish Meat (Except Fillets) | HSN 03072100 GST Rate" description: "Find HSN and GST Rates for 03072100 related to Frozen Fish Meat (Except Fillets) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03072100/" --- # HSN Code 03072100: Frozen Fish Meat (Except 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 0307: Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Live, fresh or chilled | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 3072100 ? It includes Frozen Fish Meat (Except Fillets) ### Any import/export nuance for Frozen Fish Meat (Except Fillets)? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### How much GST applies to Frozen Fish Meat (Except Fillets)? Under HSN 03072100, Frozen Fish Meat (Except Fillets) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Does ‘pre‑packaged & labelled’ change GST on Frozen Fish Meat (Except Fillets)? Yes. When Frozen Fish Meat (Except Fillets) 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. ### Is ITC allowed for costs used to trade Frozen Fish Meat (Except 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 Fish Meat (Except Fillets) is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Fish Meat (Except Fillets) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ## India's trade performance: HSN Code 03072100 (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 (−88.89% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7128 of 12657 HSN codes - Share of Sub-Chapter 0307: 0.00% of its exports; import side 0.04% ### Key metrics - Peak growth year: −100.00% in FY 2020-21 - Contribution to Sub-Ch. 0307: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03072100 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% | < ₹1 Crore | 0.0000% | — | 0.03% | −0.01 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.01 | #9870 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.08% | −0.02 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +100.00% | 0.15% | −0.04 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | 0.00% | 0.10% | −0.04 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +125.00% | 0.29% | −0.09 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −88.89% | 0.04% | −0.01 | — | - CAGR (7-year): exports —/yr, imports 0.00%/yr (consistently Deficit) ## Key trade insights: HSN Code 03072100 export-import analysis ### Export snapshot for HSN Code 03072100 India exported ₹0.00 Crore worth of Frozen Fish Meat (Except Fillets) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### FY 2020-21 was the strongest growth year for HSN Code 03072100 exports The strongest single-year export movement for HSN Code 03072100 was recorded in FY 2020-21, when exports declined by 100.00% over the prior year. ### India records a trade deficit of ₹0.01 Crore in HSN Code 03072100 goods In FY 2024-25, India's imports of ₹0.01 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.01 Crore — ranking #7128 of 12657 by surplus magnitude. ### Import growth of 0.00% CAGR signals stable import dependency for Frozen Fish Meat (Except Fillets) India's imports under HSN Code 03072100 have grown at 0.00% CAGR, reaching ₹0.01 Crore in FY 2024-25. ## 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 | | — | HSN Code 03072100: Frozen Fish Meat (Except Fillets) (this hsn code) | Nil |