Find GST Rates & HSN

HSN Code 03079200: Frozen seafood – Other

HSN Code 03079200 represents Frozen seafood – Other under GST classification. This code helps businesses identify Frozen seafood – Other correctly for billing, taxation, and trade. With HSN Code 03079200, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Frozen seafood – Other.

Free Live Demo Available Today

Don’t Let HSN Mistakes Affect Your GST Filing

Manage correct HSN codes and GST rates with BUSY.

Trusted by 6,00,000+ Users
4.5 Google Rating
40K+ Monthly Downloads
Free Mobile App
+91

* No credit card required

Description of Goods for HSN Code 03079200

HSN Code 03079200 relates to the following description.

Description of Goods

Other : Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)

Chapter

03 - Fish and crustaceans,molluscs and other acquatic invertibrates

Sub Chapter

0307 - Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; smoked molluscs,whether in shell ornot,whetheror not cooked before or duringthe smoking process; flours, meals andpellets of molluscs, fit for human consumption

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

Other : Frozen

Chapter

03 - Fish and crustaceans,molluscs and other acquatic invertibrates

Sub Chapter

0307 - Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; smoked molluscs,whether in shell ornot,whetheror not cooked before or duringthe smoking process; flours, meals andpellets of molluscs, fit for human consumption

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

What does HSN Code 03079200 not include?

Frozen seafood – Other does not include products with the following descriptions.

HSN Code 03071200

Oysters : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]

HSN Code 03071900

Oysters : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

HSN Code 03072100

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Live, fresh or chilled

HSN Code 03072200

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]

HSN Code 03072200

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Frozen

HSN Code 03072900

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

HSN Code 03072900

Scallops, including green scallops of tthe genera Pecten, Chlamys or Placopecten : Other

HSN Code 03073200

Mussels (Mytilus spp., Perna spp.) : Frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]

HSN Code 03073910

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]

HSN Code 03073910

Mussels (Mytilus spp., Perna spp.) : Other : Clams, clam meat (bivalves-Victorita, spp.,Mertrix spp. and Katalysia spp.)

HSN Code 03073990

Mussels (Mytilus spp., Perna spp.) : Other : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074110

Molluscs, whether in shell or not, live,fresh, chilled, frozen, dried, salted or inbrine; aquatic invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled cuttle fish

HSN Code 03074120

Invertebrates other than crustaceans and molluscs, live, fresh,chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumptioncuttle fish (sepia officinalis, rossiamacrosoma, septiola spp.) and squid(ommastrephes spp., loligo spp., nototodarusspp., sepioteuthis spp.) : live, fresh and chilled squid

HSN Code 03074310

Cuttle fish and squid : Frozen: Cuttle Fish (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074320

Cuttle fish and squid : Frozen: Whole Squids (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074330

Cuttle fish and squid : Frozen: Squid Tubes (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074910

Cuttle fish and squid : Other: Cuttle Fish (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074920

Cuttle fish and squid : Other : Whole Squids(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074930

Cuttle fish and squid : Other : Squid Tubes(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074940

Cuttle fish and squid : Other : Dried squids(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03074990

Cuttle fish and squid : Other : Other(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03075200

Octopus (Octopus spp.) : Frozen(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03075900

Octopus (Octopus spp.) : Other(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03076000

Snails, other than sea snails (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03077100

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Live, fresh or chilled

HSN Code 03077200

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Frozen(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03077200

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Frozen

HSN Code 03077900

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other(other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03077900

Clams, cockles and ark shells (families Arcidae,Arcticidae, Cardiidae, Donacidae, Hiatellidae,Mactridae, Mesodesmatidae, Myidae, Semelidae,Solecurtidae , Solenidae, Tridacnidae and Veneridae) : Other

HSN Code 03078100

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled abalone

HSN Code 03078200

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Live, fresh or chilled stromboid conchs

HSN Code 03078300

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

HSN Code 03078300

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen Abalone

HSN Code 03078400

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

HSN Code 03078400

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Frozen stromboid conchs

HSN Code 03078700

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other abalone (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03078700

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other abalone

HSN Code 03078800

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other stromboid conchs (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03078800

Abalone (Haliotis Spp.) and stromboid conchs (Strombus spp.): Other stromboid conchs

HSN Code 03079900

Other : Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

HSN Code 03079910

Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : sea shell flesh

HSN Code 03079920

Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : jelly fish (rhopelina spp.), dried salted or frozen

HSN Code 03079990

Chilled, frozen, dried, salted or in brine;flours, meals and pellets of aquaticinvertebrates other than crustaceans,fit for human consumption other : other

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91

* No credit card required

India’s Trade Performance — HSN Code 03079200 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹21 Cr

+116.37% vs FY 2023-24

0.0006% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

−80.00% vs FY 2023-24

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹21 Cr

Trade Surplus

Surplus rank #2792 of 12657 HSN codes

% of Sub-Chapter 0307

FY 2024-25

0.35%

Share of Sub-Chapter 0307’s total exports in FY 2024-25

Import side: 0.04% of Sub-Chapter 0307’s imports

Rank Within Sub-Chapter 0307

FY 2024-25

#10 of 43

Position by export value among HSN codes in Sub-Chapter 0307

Import-side rank: #16 of 43

At a glance

#4811

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+3,816.67%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.35%

Contribution to Sub-Ch. 0307

Share of Sub-Chapter 0307 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

FY 2019-20 Exp. Rank #9399

Balance

+0.06

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

FY 2020-21 Exp. Rank #6797

Balance

+2.35

Exports

2.35 ₹ Cr

0.0001% share

+3,816.67% YoY

0.06% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

FY 2021-22 Exp. Rank #5391

Balance

+10.69

Exports

10.69 ₹ Cr

0.0003% share

+354.89% YoY

0.19% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

FY 2022-23 Exp. Rank #5175

Balance

+13.97

Exports

13.97 ₹ Cr

0.0004% share

+30.68% YoY

0.20% of Sub-Ch. 0307

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 0307

FY 2023-24 Exp. Rank #5774

Balance

+9.60

Exports

9.65 ₹ Cr

0.0003% share

−30.92% YoY

0.16% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.16% of Sub-Ch. 0307

FY 2024-25 Exp. Rank #4811

Balance

+20.87

Exports

20.88 ₹ Cr

0.0006% share

+116.37% YoY

0.35% of Sub-Ch. 0307

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−80.00% YoY

0.04% of Sub-Ch. 0307

Sub-Chapter 0307 total

reference, FY 2024-25

Export

₹6,041.62 Cr

Import

₹28.56 Cr

Trade Balance

+6,013.06

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

Frequently Asked Questions

Clear answers to common queries about HSN Code 03079200 and GST compliance.

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.

Found this useful? Add BUSY as a preferred source to see more of us on Google.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.