--- title: "HSN Code for Frozen Scallops (excl. pre-packaged) | HSN 03072900 GST Rate" description: "Find HSN and GST Rates for 03072900 related to Frozen Scallops (excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03072900/" --- # HSN Code 03072900: Frozen Scallops (excl. pre-packaged) - [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 : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3072900 ? It includes Frozen Scallops (excl. pre-packaged) ### Are e‑way bill and e‑invoice required for Frozen Scallops (excl. pre-packaged)? 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 Scallops (excl. pre-packaged) is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Scallops (excl. pre-packaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### How much GST applies to Frozen Scallops (excl. pre-packaged)? Under HSN 03072900, Frozen Scallops (excl. pre-packaged) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Is ITC allowed for costs used to trade Frozen Scallops (excl. pre-packaged)? 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 Scallops (excl. pre-packaged)? Yes. When Frozen Scallops (excl. pre-packaged) 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. ### Any import/export nuance for Frozen Scallops (excl. pre-packaged)? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ## India's trade performance: HSN Code 03072900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: Nil (−100.00% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−97.56% YoY) — 0.0000% of India's total imports - Trade balance: −< ₹1 Crore (Deficit); surplus rank #7219 of 12657 HSN codes - Share of Sub-Chapter 0307: 0.00% of its exports; import side 0.11% ### Key metrics - Peak growth year: +284.00% in FY 2021-22 - Contribution to Sub-Ch. 0307: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03072900 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 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 2.21% | −0.75 | #9428 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +16.67% | 0.00% | < ₹1 Crore | 0.0000% | −76.54% | 0.62% | −0.12 | #9335 | | FY 2020-21 | < ₹1 Crore | 0.0000% | +257.14% | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.25 | #8720 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +284.00% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.96 | #8020 | | FY 2022-23 | 2.29 | 0.0001% | +138.54% | 0.03% | 2.86 | 0.0000% | — | 7.14% | −0.57 | #7291 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −84.28% | 0.01% | 1.23 | 0.0000% | −56.99% | 3.94% | −0.87 | #9058 | | FY 2024-25 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −97.56% | 0.11% | −0.03 | — | - CAGR (7-year): exports —/yr, imports -42.27%/yr (consistently Deficit) ## Key trade insights: HSN Code 03072900 export-import analysis ### Export snapshot for HSN Code 03072900 India exported ₹0.00 Crore worth of Frozen Scallops (excl. pre-packaged) 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 03072900 exports The strongest single-year export movement for HSN Code 03072900 was recorded in FY 2021-22, when exports surged by 284.00% over the prior year. ### India records a trade deficit of ₹0.03 Crore in HSN Code 03072900 goods In FY 2024-25, India's imports of ₹0.03 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.03 Crore — ranking #7219 of 12657 by surplus magnitude. ### Import growth of -42.27% CAGR signals stable import dependency for Frozen Scallops (excl. pre-packaged) India's imports under HSN Code 03072900 have grown at -42.27% CAGR, reaching ₹0.03 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 03072900: Frozen Scallops (excl. pre-packaged) (this hsn code) | Nil |