--- title: "HSN Code for Frozen Clams/Clam Meat (excl. pre-packaged) | HSN 03073910 GST Rate" description: "Find HSN and GST Rates for 03073910 related to Frozen Clams/Clam Meat (excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03073910/" --- # HSN Code 03073910: Frozen Clams/Clam Meat (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 | | --- | --- | --- | --- | --- | | Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.[ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3073910 ? It includes Frozen Clams/Clam Meat (excl. pre-packaged) ### How much GST applies to Frozen Clams/Clam Meat (excl. pre-packaged)? Under HSN 03073910, Frozen Clams/Clam Meat (excl. pre-packaged) 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 Clams/Clam Meat (excl. pre-packaged) is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Clams/Clam Meat (excl. pre-packaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Does ‘pre‑packaged & labelled’ change GST on Frozen Clams/Clam Meat (excl. pre-packaged)? Yes. When Frozen Clams/Clam Meat (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 Clams/Clam Meat (excl. pre-packaged)? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Is ITC allowed for costs used to trade Frozen Clams/Clam Meat (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. ### Are e‑way bill and e‑invoice required for Frozen Clams/Clam Meat (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. ## India's trade performance: HSN Code 03073910 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹39 Cr (+7.03% YoY) — 0.0010% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹39 Cr (Surplus); surplus rank #2341 of 12657 HSN codes - Share of Sub-Chapter 0307: 0.64% of its exports; import side 0.00% - Rank within Sub-Chapter 0307: #6 of 43 by export value ### Key metrics - Export CAGR: 3.04% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3971 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +317.38% in FY 2021-22 - Contribution to Sub-Ch. 0307: 0.64% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03073910 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 | 32.18 | 0.0014% | — | 0.62% | < ₹1 Crore | 0.0000% | — | 0.14% | +32.13 | #3476 | | FY 2019-20 | 23.32 | 0.0011% | −27.53% | 0.49% | Nil | 0.0000% | −100.00% | 0.00% | +23.32 | #3908 | | FY 2020-21 | 8.40 | 0.0004% | −63.98% | 0.21% | Nil | 0.0000% | — | 0.00% | +8.40 | #5317 | | FY 2021-22 | 35.06 | 0.0011% | +317.38% | 0.63% | Nil | 0.0000% | — | 0.00% | +35.06 | #3850 | | FY 2022-23 | 41.72 | 0.0012% | +19.00% | 0.61% | Nil | 0.0000% | — | 0.00% | +41.72 | #3713 | | FY 2023-24 | 35.98 | 0.0010% | −13.76% | 0.60% | Nil | 0.0000% | — | 0.00% | +35.98 | #3993 | | FY 2024-25 | 38.51 | 0.0010% | +7.03% | 0.64% | Nil | 0.0000% | — | 0.00% | +38.51 | #3971 | - CAGR (7-year): exports 3.04%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 03073910 export-import analysis ### Consistent export growth: 3.04% CAGR over 7 years India's exports under HSN Code 03073910 have grown at a compound annual rate of 3.04% over 7 fiscal years, rising from ₹32.18 Crore in FY 2018-19 to ₹38.51 Crore in FY 2024-25. ### HSN Code 03073910 ranked #3971 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03073910 ranks #3971 out of 12657 HSN codes by total export value. Within Sub-Chapter 0307, it ranks #6 of 43. By trade surplus, it ranks #2341 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 03073910 exports The strongest single-year export movement for HSN Code 03073910 was recorded in FY 2021-22, when exports surged by 317.38% over the prior year. ### India maintains a trade surplus of ₹38.51 Crore in HSN Code 03073910 goods In FY 2024-25, India's exports of ₹38.51 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹38.51 Crore — ranking #2341 of 12657 by surplus magnitude. ### HSN Code 03073910 contributes 0.64% of Sub-Chapter 0307 exports — ranked #6 Among the 43 HSN codes under Sub-Chapter 0307, HSN Code 03073910 ranks #6 by export value — accounting for 0.64% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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) (this hsn code) | ₹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 |