--- title: "HSN Code for Frozen Mussels | HSN 03073200 GST Rate" description: "Find HSN and GST Rates for 03073200 related to Frozen Mussels with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03073200/" --- # HSN Code 03073200: Frozen Mussels - [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 | | --- | --- | --- | --- | --- | | Mussels (Mytilus spp., Perna spp.) : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Mussels (Mytilus spp., Perna spp.) : Frozen | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3073200 ? It includes Frozen Mussels ### Are e‑way bill and e‑invoice required for Frozen Mussels? 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. ### Any import/export nuance for Frozen Mussels? 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 Mussels? Yes. When Frozen Mussels 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. ### How much GST applies to Frozen Mussels? Under HSN 03073200, Frozen Mussels attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### How to bill mixed items when Frozen Mussels is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Mussels and Nil for exempt lines. This avoids misclassification and wrong tax collection. ## India's trade performance: HSN Code 03073200 (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: ₹2 Cr (+128.05% YoY) — 0.0000% of India's total imports - Trade balance: −₹2 Cr (Deficit); surplus rank #8162 of 12657 HSN codes - Share of Sub-Chapter 0307: 0.00% of its exports; import side 6.55% ### Key metrics - Peak growth year: +760.00% in FY 2021-22 - Contribution to Sub-Ch. 0307: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03073200 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% | — | 0.41% | −0.15 | — | | FY 2019-20 | < ₹1 Crore | 0.0000% | — | 0.01% | < ₹1 Crore | 0.0000% | +553.33% | 3.21% | −0.62 | #8454 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −72.22% | 0.00% | 2.51 | 0.0001% | +156.12% | 9.56% | −2.41 | #9236 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +760.00% | 0.02% | 1.17 | 0.0000% | −53.39% | 4.51% | −0.31 | #8114 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −73.26% | 0.00% | 1.77 | 0.0000% | +51.28% | 4.42% | −1.54 | #9197 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −53.67% | 2.63% | −0.82 | — | | FY 2024-25 | Nil | 0.0000% | — | 0.00% | 1.87 | 0.0000% | +128.05% | 6.55% | −1.87 | — | - CAGR (7-year): exports —/yr, imports 52.27%/yr (consistently Deficit) ## Key trade insights: HSN Code 03073200 export-import analysis ### Export snapshot for HSN Code 03073200 India exported ₹0.00 Crore worth of Frozen Mussels 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 03073200 exports The strongest single-year export movement for HSN Code 03073200 was recorded in FY 2021-22, when exports surged by 760.00% over the prior year. ### India records a trade deficit of ₹1.87 Crore in HSN Code 03073200 goods In FY 2024-25, India's imports of ₹1.87 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹1.87 Crore — ranking #8162 of 12657 by surplus magnitude. ### Import growth of 52.27% CAGR signals rising demand for Frozen Mussels India's imports under HSN Code 03073200 have grown at 52.27% CAGR, reaching ₹1.87 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 03073200: Frozen Mussels (this hsn code) | Nil |