---
title: "HSN Code for Frozen Sea Cucumbers | HSN 03081200 GST Rate"
description: "Find HSN and GST Rates for 03081200 related to Frozen Sea Cucumbers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03081200/"
---

# HSN Code 03081200: Frozen Sea Cucumbers

- [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 0308: Aquatic invertebrates](https://busy.in/hsn/sub-chapter-0308/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Sea cucumbers (Stichopus japonicus,Holothurioidea) : Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container) | 0% | 0% | 0% | 0% |
| Sea cucumbers (Stichopus japonicus,Holothurioidea) : Frozen | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3081200 ?

It includes Frozen Sea Cucumbers

### Does ‘pre‑packaged & labelled’ change GST on Frozen Sea Cucumbers?

Yes. When Frozen Sea Cucumbers 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.

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

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.

### How much GST applies to Frozen Sea Cucumbers?

Under HSN 03081200, Frozen Sea Cucumbers 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 Sea Cucumbers is sold with exempt goods?

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

### Is ITC allowed for costs used to trade Frozen Sea Cucumbers?

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.

### Any import/export nuance for Frozen Sea Cucumbers?

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