---
title: "HSN Code for Frozen abalone | HSN 03078300 GST Rate"
description: "Find HSN and GST Rates for 03078300 related to Frozen abalone with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03078300/"
---

# HSN Code 03078300: Frozen abalone

- [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 |
| --- | --- | --- | --- | --- |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen Abalone(other than fresh or chilled and other than pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% |
| Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen Abalone | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3078300 ?

It includes Frozen abalone

### How much GST applies to Frozen abalone?

Under HSN 03078300, Frozen abalone 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 abalone?

Yes. When Frozen abalone 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 abalone?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### How to bill mixed items when Frozen abalone is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Frozen abalone and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Are e‑way bill and e‑invoice required for Frozen abalone?

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 03078300 (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 (−55.93% YoY) — 0.0000% of India's total imports
- Trade balance: −< ₹1 Crore (Deficit); surplus rank #7540 of 12657 HSN codes
- Share of Sub-Chapter 0307: 0.00% of its exports; import side 0.91%

## India export-import trade statistics: HSN Code 03078300

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% | < ₹1 Crore | 0.0000% | — | 0.05% | −0.02 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | +2,850.00% | 1.89% | −0.59 | — |
| FY 2024-25 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −55.93% | 0.91% | −0.26 | — |

## Key trade insights: HSN Code 03078300 export-import analysis

### Export snapshot for HSN Code 03078300

India exported ₹0.00 Crore worth of Frozen abalone in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### India records a trade deficit of ₹0.26 Crore in HSN Code 03078300 goods

In FY 2024-25, India's imports of ₹0.26 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹0.26 Crore — ranking #7540 of 12657 by surplus magnitude.

## 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 03078300: Frozen abalone (this hsn code) | Nil |