---
title: "HSN Code for Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged) | HSN 90303100 GST Rate"
description: "Find HSN and GST Rates for 90303100 related to Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-90303100/"
---

# HSN Code 90303100: Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged)

- [Section 18: Guide to HSN Section 18](https://busy.in/hsn/section-18/)
- [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/)
- [Sub-chapter 9030: Radiation detectors](https://busy.in/hsn/sub-chapter-9030/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices) : Multimeters without a recording device | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 90303100 ?

It includes Frequency Measuring Apparatus (No Recorder)

### Do e‑way bill and e‑invoice apply for Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged)?

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 much GST applies to Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged)?

Under HSN 90303100, Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Does packaging or labelling change the GST for Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged)?

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.

### How should mixed supplies be billed when Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged); Nil for exempt items if applicable).

## India's trade performance: HSN Code 90303100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹38 Cr (+6.98% YoY) — 0.0010% of India's total exports
- Imports: ₹201 Cr (+13.66% YoY) — 0.0033% of India's total imports
- Trade balance: −₹163 Cr (Deficit); surplus rank #11170 of 12657 HSN codes
- Share of Sub-Chapter 9030: 2.36% of its exports; import side 2.71%
- Rank within Sub-Chapter 9030: #11 of 26 by export value; import-side #10

### Key metrics

- Export CAGR: 12.55% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #4001 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +46.25% in FY 2021-22
- Contribution to Sub-Ch. 9030: 2.36% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 90303100

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. 9030 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9030 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 18.48 | 0.0008% | — | 2.51% | 69.26 | 0.0019% | — | 1.85% | −50.78 | #4208 |
| FY 2019-20 | 19.26 | 0.0009% | +4.22% | 2.46% | 69.08 | 0.0021% | −0.26% | 1.72% | −49.82 | #4168 |
| FY 2020-21 | 21.84 | 0.0010% | +13.40% | 2.43% | 81.78 | 0.0028% | +18.38% | 1.94% | −59.94 | #4078 |
| FY 2021-22 | 31.94 | 0.0010% | +46.25% | 2.65% | 103.07 | 0.0023% | +26.03% | 2.24% | −71.13 | #3967 |
| FY 2022-23 | 30.50 | 0.0008% | −4.51% | 1.86% | 127.28 | 0.0022% | +23.49% | 2.01% | −96.78 | #4151 |
| FY 2023-24 | 35.11 | 0.0010% | +15.11% | 2.10% | 176.84 | 0.0031% | +38.94% | 2.57% | −141.73 | #4038 |
| FY 2024-25 | 37.56 | 0.0010% | +6.98% | 2.36% | 200.99 | 0.0033% | +13.66% | 2.71% | −163.43 | #4001 |

- CAGR (7-year): exports 12.55%/yr, imports 19.43%/yr (consistently Deficit)

## Key trade insights: HSN Code 90303100 export-import analysis

### Consistent export growth: 12.55% CAGR over 7 years

India's exports under HSN Code 90303100 have grown at a compound annual rate of 12.55% over 7 fiscal years, rising from ₹18.48 Crore in FY 2018-19 to ₹37.56 Crore in FY 2024-25.

### HSN Code 90303100 ranked #4001 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 90303100 ranks #4001 out of 12657 HSN codes by total export value. Within Sub-Chapter 9030, it ranks #11 of 26. By trade surplus, it ranks #11170 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 90303100 exports

The strongest single-year export movement for HSN Code 90303100 was recorded in FY 2021-22, when exports surged by 46.25% over the prior year.

### India records a trade deficit of ₹163.43 Crore in HSN Code 90303100 goods

In FY 2024-25, India's imports of ₹200.99 Cr exceeded exports of ₹37.56 Cr, resulting in a trade deficit of ₹163.43 Crore — ranking #11170 of 12657 by surplus magnitude.

### Import growth of 19.43% CAGR signals rising demand for Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged)

India's imports under HSN Code 90303100 have grown at 19.43% CAGR, reaching ₹200.99 Crore in FY 2024-25.

### HSN Code 90303100 contributes 2.36% of Sub-Chapter 9030 exports — ranked #11

Among the 26 HSN codes under Sub-Chapter 9030, HSN Code 90303100 ranks #11 by export value — accounting for 2.36% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 2.71% share (rank #10).

## Related HSN Codes in Sub-Chapter 9030

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Code 90303390: Frequency Measuring Apparatus (No Recorder)](https://busy.in/hsn/hsn-90303390/) | ₹338 Cr |
| #2 | [HSN Code 90304000: Spectrum Resistance Meters (No Recorder)](https://busy.in/hsn/hsn-90304000/) | ₹310 Cr |
| #3 | [HSN Code 90309090: Parts and accessories : Other](https://busy.in/hsn/hsn-90309090/) | ₹273 Cr |
| #4 | [HSN Code 90301000: Instruments for Measuring or Detecting Ionising Radiations](https://busy.in/hsn/hsn-90301000/) | ₹168 Cr |
| #5 | [HSN Code 90308990: Other instruments and apparatus : Other : Other](https://busy.in/hsn/hsn-90308990/) | ₹141 Cr |
| #6 | [HSN Code 90303310: Other Measuring Instruments (with Recorder)](https://busy.in/hsn/hsn-90303310/) | ₹80 Cr |
| #7 | [HSN Code 90302000: Oscilloscopes and oscillographs](https://busy.in/hsn/hsn-90302000/) | ₹72 Cr |
| #8 | [HSN Code 90303900: Multimeters (No Recorder)](https://busy.in/hsn/hsn-90303900/) | ₹50 Cr |
| #9 | [HSN Code 90308200: Semiconductor Test Equip.](https://busy.in/hsn/hsn-90308200/) | ₹43 Cr |
| #10 | [HSN Code 90303200: Multimeters with Recorder](https://busy.in/hsn/hsn-90303200/) | ₹41 Cr |
| #11 | HSN Code 90303100: Other Frozen Fish (Croakers/Groupers/Flounders, excl. pre-packaged) (this hsn code) | ₹38 Cr |