--- title: "HSN Code for Cuttlefish/squid frozen other | HSN 03074390 GST Rate" description: "Find HSN and GST Rates for 03074390 related to Cuttlefish/squid frozen other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03074390/" --- # HSN Code 03074390: Cuttlefish/squid frozen other - [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 | | --- | --- | --- | --- | --- | | Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3074390 ? It includes Other Silkworm Pupae ### Do e‑way bill and e‑invoice apply for Cuttlefish/squid frozen other? e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### How should mixed supplies be billed when Cuttlefish/squid frozen other is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Cuttlefish/squid frozen other; Nil for exempt items if applicable). ### How much GST applies to Cuttlefish/squid frozen other? Under HSN 03074390, Cuttlefish/squid frozen other attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Cuttlefish/squid frozen other? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Cuttlefish/squid frozen other? For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading. ## India's trade performance: HSN Code 03074390 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹22 Cr (+442.22% YoY) — 0.0006% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹22 Cr (Surplus); surplus rank #2757 of 12657 HSN codes - Share of Sub-Chapter 0307: 0.36% of its exports; import side 0.00% - Rank within Sub-Chapter 0307: #9 of 43 by export value ### Key metrics - National export rank: #4754 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +442.22% in FY 2024-25 - Contribution to Sub-Ch. 0307: 0.36% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03074390 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | 4.05 | 0.0001% | — | 0.07% | Nil | 0.0000% | — | 0.00% | +4.05 | #6824 | | FY 2024-25 | 21.96 | 0.0006% | +442.22% | 0.36% | Nil | 0.0000% | — | 0.00% | +21.96 | #4754 | ## Key trade insights: HSN Code 03074390 export-import analysis ### Export snapshot for HSN Code 03074390 India exported ₹21.96 Crore worth of Cuttlefish/squid frozen other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 03074390 ranked #4754 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03074390 ranks #4754 out of 12657 HSN codes by total export value. Within Sub-Chapter 0307, it ranks #9 of 43. By trade surplus, it ranks #2757 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 03074390 exports The strongest single-year export movement for HSN Code 03074390 was recorded in FY 2024-25, when exports surged by 442.22% over the prior year. ### India maintains a trade surplus of ₹21.96 Crore in HSN Code 03074390 goods In FY 2024-25, India's exports of ₹21.96 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹21.96 Crore — ranking #2757 of 12657 by surplus magnitude. ### HSN Code 03074390 contributes 0.36% of Sub-Chapter 0307 exports — ranked #9 Among the 43 HSN codes under Sub-Chapter 0307, HSN Code 03074390 ranks #9 by export value — accounting for 0.36% 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)](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 (this hsn code) | ₹22 Cr | | #10 | [HSN Code 03079200: Frozen seafood – Other](https://busy.in/hsn/hsn-03079200/) | ₹21 Cr |