--- title: "HSN Code for Frozen seafood – Other | HSN 03079200 GST Rate" description: "Find HSN and GST Rates for 03079200 related to Frozen seafood – Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03079200/" --- # HSN Code 03079200: Frozen seafood – 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 : Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% | | Other : Frozen | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3079200 ? It includes Frozen seafood – Other ### Does ‘pre‑packaged & labelled’ change GST on Frozen seafood – Other? Yes. When Frozen seafood – Other 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 seafood – Other? 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 seafood – Other is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen seafood – Other and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Are e‑way bill and e‑invoice required for Frozen seafood – Other? 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. ### Is ITC allowed for costs used to trade Frozen seafood – Other? 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. ### How much GST applies to Frozen seafood – Other? Under HSN 03079200, Frozen seafood – Other attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ## India's trade performance: HSN Code 03079200 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹21 Cr (+116.37% YoY) — 0.0006% of India's total exports - Imports: < ₹1 Crore (−80.00% YoY) — 0.0000% of India's total imports - Trade balance: ₹21 Cr (Surplus); surplus rank #2792 of 12657 HSN codes - Share of Sub-Chapter 0307: 0.35% of its exports; import side 0.04% - Rank within Sub-Chapter 0307: #10 of 43 by export value; import-side #16 ### Key metrics - National export rank: #4811 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +3,816.67% in FY 2020-21 - Contribution to Sub-Ch. 0307: 0.35% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03079200 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 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.06 | #9399 | | FY 2020-21 | 2.35 | 0.0001% | +3,816.67% | 0.06% | Nil | 0.0000% | — | 0.00% | +2.35 | #6797 | | FY 2021-22 | 10.69 | 0.0003% | +354.89% | 0.19% | Nil | 0.0000% | — | 0.00% | +10.69 | #5391 | | FY 2022-23 | 13.97 | 0.0004% | +30.68% | 0.20% | Nil | 0.0000% | — | 0.00% | +13.97 | #5175 | | FY 2023-24 | 9.65 | 0.0003% | −30.92% | 0.16% | < ₹1 Crore | 0.0000% | — | 0.16% | +9.60 | #5774 | | FY 2024-25 | 20.88 | 0.0006% | +116.37% | 0.35% | < ₹1 Crore | 0.0000% | −80.00% | 0.04% | +20.87 | #4811 | ## Key trade insights: HSN Code 03079200 export-import analysis ### Export snapshot for HSN Code 03079200 India exported ₹20.88 Crore worth of Frozen seafood – Other in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 03079200 ranked #4811 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03079200 ranks #4811 out of 12657 HSN codes by total export value. Within Sub-Chapter 0307, it ranks #10 of 43. By trade surplus, it ranks #2792 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 03079200 exports The strongest single-year export movement for HSN Code 03079200 was recorded in FY 2020-21, when exports surged by 3,816.67% over the prior year. ### India maintains a trade surplus of ₹20.87 Crore in HSN Code 03079200 goods In FY 2024-25, India's exports of ₹20.88 Cr exceeded imports of ₹0.01 Cr, resulting in a trade surplus of ₹20.87 Crore — ranking #2792 of 12657 by surplus magnitude. ### HSN Code 03079200 contributes 0.35% of Sub-Chapter 0307 exports — ranked #10 Among the 43 HSN codes under Sub-Chapter 0307, HSN Code 03079200 ranks #10 by export value — accounting for 0.35% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #16). ## 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 (this hsn code) | ₹21 Cr |