---
title: "0303 HSN Code | HSN Code for Frozen fish in India"
description: "Know more about 0303 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0303 covering Frozen fish."
canonical: "https://busy.in/hsn/sub-chapter-0303/"
---

# HSN Sub-chapter 0303: Frozen fish

Fish, frozen, excluding fish fillets and other fish meat of heading 0304

Part of [Chapter 03: Fish, Molluscs and Aquatic Invertebrates](https://busy.in/hsn/chapter-03/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 03031100 | [Pacific Salmon (excl. Livers/Roes)](https://busy.in/hsn/hsn-03031100/) |
| 03031200 | [Non-Fresh Pacific Salmon (Other)](https://busy.in/hsn/hsn-03031200/) |
| 03031300 | [Frozen Sockeye Salmon (excl. pre-packaged)](https://busy.in/hsn/hsn-03031300/) |
| 03031400 | [Salmonidae Fish\| Trout (Non-Fresh)](https://busy.in/hsn/hsn-03031400/) |
| 03031900 | [Other Salmonidae](https://busy.in/hsn/hsn-03031900/) |
| 03032100 | [Frozen Atlantic/Danube Salmon (Excl. Livers/Roes)](https://busy.in/hsn/hsn-03032100/) |
| 03032200 | [Frozen Herrings (Excl. Livers/Roes)](https://busy.in/hsn/hsn-03032200/) |
| 03032300 | [Frozen Tilapia](https://busy.in/hsn/hsn-03032300/) |
| 03032400 | [Frozen Catfish (excl. pre-packaged)](https://busy.in/hsn/hsn-03032400/) |
| 03032500 | [Tilapias And Other Fish Types](https://busy.in/hsn/hsn-03032500/) |
| 03032600 | [Frozen Eels](https://busy.in/hsn/hsn-03032600/) |
| 03032900 | [Frozen Nile perch & snakeheads](https://busy.in/hsn/hsn-03032900/) |
| 03033100 | [Frozen Halibut (excl. pre-packaged)](https://busy.in/hsn/hsn-03033100/) |
| 03033200 | [Plaice (Pleuronectes Platessa)](https://busy.in/hsn/hsn-03033200/) |
| 03033300 | [Frozen Sole](https://busy.in/hsn/hsn-03033300/) |
| 03033400 | [Frozen Turbot](https://busy.in/hsn/hsn-03033400/) |
| 03033900 | [Other Fish\| Tilapias, Catfish, Carp](https://busy.in/hsn/hsn-03033900/) |
| 03034100 | [Frozen albacore tuna](https://busy.in/hsn/hsn-03034100/) |
| 03034200 | [Frozen Yellowfin Tuna](https://busy.in/hsn/hsn-03034200/) |
| 03034300 | [Frozen Skipjack/Bonito](https://busy.in/hsn/hsn-03034300/) |
| 03034400 | [Frozen Bigeye Tuna](https://busy.in/hsn/hsn-03034400/) |
| 03034500 | [Bluefin Tuna (Non-fresh)](https://busy.in/hsn/hsn-03034500/) |
| 03034600 | [Frozen Southern Bluefin Tuna](https://busy.in/hsn/hsn-03034600/) |
| 03034900 | [Other Frozen Tuna](https://busy.in/hsn/hsn-03034900/) |
| 03035000 | [Frozen Cod (Excl. Livers/Roes)](https://busy.in/hsn/hsn-03035000/) |
| 03035100 | [Frozen Herrings (Clupea spp., excl. pre-packaged)](https://busy.in/hsn/hsn-03035100/) |
| 03035200 | [Frozen Cod (Excl. Livers/Roes)](https://busy.in/hsn/hsn-03035200/) |
| 03035300 | [Frozen Sardines/Sprats (excl. pre-packaged)](https://busy.in/hsn/hsn-03035300/) |
| 03035400 | [Frozen Mackerel (Scomber spp., excl. pre-packaged)](https://busy.in/hsn/hsn-03035400/) |
| 03035500 | [Jack Mackerel (Trachurus Spp.)](https://busy.in/hsn/hsn-03035500/) |
| 03035600 | [Cobia Fish](https://busy.in/hsn/hsn-03035600/) |
| 03035700 | [Frozen Swordfish (Xiphias gladius, excl. pre-packaged)](https://busy.in/hsn/hsn-03035700/) |
| 03035910 | [Indian Mackerels (Rastrelliger Spp.)](https://busy.in/hsn/hsn-03035910/) |
| 03035990 | [Other\| Other Fish (Excluding Livers)](https://busy.in/hsn/hsn-03035990/) |
| 03036000 | [Frozen Swordfish (Excl. Livers/Roes)](https://busy.in/hsn/hsn-03036000/) |
| 03036100 | [Frozen Toothfish (Excl. Livers/Roes)](https://busy.in/hsn/hsn-03036100/) |
| 03036200 | [Frozen Sardines/Sardinella/Brisling/Sprats](https://busy.in/hsn/hsn-03036200/) |
| 03036300 | [Frozen Cod (Gadus spp., excl. pre-packaged)](https://busy.in/hsn/hsn-03036300/) |
| 03036400 | [Haddock (Melanogrammus Aeglefinus)](https://busy.in/hsn/hsn-03036400/) |
| 03036500 | [Coalfish (Pollachius Virens)](https://busy.in/hsn/hsn-03036500/) |
| 03036600 | [Frozen Hake (Merluccius spp./Urophycis spp., excl. pre-packaged)](https://busy.in/hsn/hsn-03036600/) |
| 03036700 | [Alaska Pollock (Theragra chalcogramma)](https://busy.in/hsn/hsn-03036700/) |
| 03036800 | [Blue Whiting (Micromesistius spp.)](https://busy.in/hsn/hsn-03036800/) |
| 03036900 | [Other Fish (Excluding Livers)](https://busy.in/hsn/hsn-03036900/) |
| 03037100 | [Frozen Haddock](https://busy.in/hsn/hsn-03037100/) |
| 03037200 | [Frozen Coalfish](https://busy.in/hsn/hsn-03037200/) |
| 03037300 | [Frozen Mackerel](https://busy.in/hsn/hsn-03037300/) |
| 03037400 | [Frozen Dogfish/Sharks](https://busy.in/hsn/hsn-03037400/) |
| 03037500 | [Frozen Eels](https://busy.in/hsn/hsn-03037500/) |
| 03037600 | [Frozen Sea Bass](https://busy.in/hsn/hsn-03037600/) |
| 03037700 | [Frozen Hake](https://busy.in/hsn/hsn-03037700/) |
| 03037910 | [Frozen Dara](https://busy.in/hsn/hsn-03037910/) |
| 03037920 | [Frozen Ribbon Fish](https://busy.in/hsn/hsn-03037920/) |
| 03037930 | [Frozen Seer Fish](https://busy.in/hsn/hsn-03037930/) |
| 03037940 | [Frozen Pomfret (White/Silver/Black)](https://busy.in/hsn/hsn-03037940/) |
| 03037950 | [Frozen Ghole Fish](https://busy.in/hsn/hsn-03037950/) |
| 03037960 | [Frozen Threadfin Fish](https://busy.in/hsn/hsn-03037960/) |
| 03037970 | [Frozen Croacker/Grouper/Hounder](https://busy.in/hsn/hsn-03037970/) |
| 03037980 | [Edible Fishmaws of Wild Life (Frozen)](https://busy.in/hsn/hsn-03037980/) |
| 03037991 | [Edible Shark Fins of Wild Life (Frozen)](https://busy.in/hsn/hsn-03037991/) |
| 03037992 | [Other Frozen Fish](https://busy.in/hsn/hsn-03037992/) |
| 03037999 | [Fish Egg/Yolk (incl. Shrimps)](https://busy.in/hsn/hsn-03037999/) |
| 03038010 | [Other Frozen Livers/Roes](https://busy.in/hsn/hsn-03038010/) |
| 03038090 | [Edible fishmaws of wild life](https://busy.in/hsn/hsn-03038090/) |
| 03038110 | [Other Sharks (Frozen, excl. pre-packaged)](https://busy.in/hsn/hsn-03038110/) |
| 03038190 | [Photographic Film Rolls (120mm)](https://busy.in/hsn/hsn-03038190/) |
| 03038200 | [Frozen rays & skates](https://busy.in/hsn/hsn-03038200/) |
| 03038300 | [Toothfish](https://busy.in/hsn/hsn-03038300/) |
| 03038400 | [Seabass](https://busy.in/hsn/hsn-03038400/) |
| 03038910 | [Hilsa Fish](https://busy.in/hsn/hsn-03038910/) |
| 03038920 | [Dara Fish](https://busy.in/hsn/hsn-03038920/) |
| 03038930 | [Ribbon Fish](https://busy.in/hsn/hsn-03038930/) |
| 03038940 | [Seer Fish](https://busy.in/hsn/hsn-03038940/) |
| 03038950 | [Frozen pomfret](https://busy.in/hsn/hsn-03038950/) |
| 03038960 | [Ghol Fish](https://busy.in/hsn/hsn-03038960/) |
| 03038970 | [Threadfin Fish](https://busy.in/hsn/hsn-03038970/) |
| 03038980 | [Dogfish (Frozen, excl. pre-packaged)](https://busy.in/hsn/hsn-03038980/) |
| 03038990 | [Other Fish](https://busy.in/hsn/hsn-03038990/) |
| 03038991 | [Edible shark fins of wild life](https://busy.in/hsn/hsn-03038991/) |
| 03038992 | [Edible shark fins (wildlife)](https://busy.in/hsn/hsn-03038992/) |
| 03038999 | [Egg or egg yolk of fish](https://busy.in/hsn/hsn-03038999/) |
| 03039010 | [Fish eggs or yolks](https://busy.in/hsn/hsn-03039010/) |
| 03039090 | [Shark fins](https://busy.in/hsn/hsn-03039090/) |
| 03039110 | [Frozen Fish Egg/Yolk (excl. pre-packaged)](https://busy.in/hsn/hsn-03039110/) |
| 03039190 | [Other Frozen Fish Livers/Roes/Milt (excl. pre-packaged)](https://busy.in/hsn/hsn-03039190/) |
| 03039200 | [Fresh/Chilled Fish Fillets/Meat](https://busy.in/hsn/hsn-03039200/) |
| 03039210 | [Frozen Shark Fins (excl. pre-packaged)](https://busy.in/hsn/hsn-03039210/) |
| 03039910 | [Other Frozen Fish Fins/Heads/Tails/Maws (excl. pre-packaged)](https://busy.in/hsn/hsn-03039910/) |
| 03039990 | [Edible fish offal](https://busy.in/hsn/hsn-03039990/) |

## Frequently asked questions

### What products are classified under HSN 0303

It includes Frozen fish

### Does MRP, weight or pack size change GST treatment for Frozen fish?

Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.

### Is the composition scheme suitable if I mainly trade Frozen fish?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

### Can reverse charge ever apply to transactions involving Frozen fish?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Frozen fish are forward charge. Check the current notifications for any special cases before deciding.

### What are the e‑way bill and e‑invoice points while moving Frozen fish?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### Does packaging or branding change how GST applies to Frozen fish?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Frozen fish is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

## India's trade performance: HSN Sub-Chapter 0303 (FY 2024-25)

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

- Exports: ₹5,073 Cr (−5.64% YoY) — 0.1370% of India's total exports
- Imports: ₹497 Cr (+95.34% YoY) — 0.0082% of India's total imports
- Trade balance: ₹4,575 Cr (Surplus); surplus rank #78 of 1233 sub-chapters
- Share of Chapter 03: 9.53% of its exports; import side 25.02%
- Rank within Chapter 03: #3 of 9 by export value; import-side #2

### Key metrics

- Export CAGR: 0.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #134 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +63.62% in FY 2022-23
- Contribution to Ch. 03: 9.53% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0303

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 Ch. 03 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 03 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 4,837.64 | 0.2108% | — | 11.04% | 72.56 | 0.0020% | — | 9.74% | +4,765.08 | #86 |
| FY 2019-20 | 3,495.59 | 0.1583% | −27.74% | 8.01% | 161.37 | 0.0048% | +122.40% | 17.61% | +3,334.22 | #119 |
| FY 2020-21 | 2,832.48 | 0.1317% | −18.97% | 7.30% | 257.41 | 0.0088% | +59.52% | 22.98% | +2,575.07 | #145 |
| FY 2021-22 | 3,274.36 | 0.1043% | +15.60% | 6.37% | 261.19 | 0.0057% | +1.47% | 20.78% | +3,013.17 | #166 |
| FY 2022-23 | 5,357.39 | 0.1480% | +63.62% | 9.78% | 240.09 | 0.0042% | −8.08% | 15.70% | +5,117.30 | #119 |
| FY 2023-24 | 5,375.75 | 0.1486% | +0.34% | 10.60% | 254.56 | 0.0045% | +6.03% | 17.02% | +5,121.19 | #122 |
| FY 2024-25 | 5,072.68 | 0.1370% | −5.64% | 9.53% | 497.25 | 0.0082% | +95.34% | 25.02% | +4,575.43 | #134 |

- CAGR (7-year): exports 0.79%/yr, imports 37.82%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0303 export-import analysis

### Consistent export growth: 0.79% CAGR over 7 years

India's exports under HSN Sub-Chapter 0303 have grown at a compound annual rate of 0.79% over 7 fiscal years, rising from ₹4,837.64 Crore in FY 2018-19 to ₹5,072.68 Crore in FY 2024-25.

### HSN Sub-Chapter 0303 ranked #134 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0303 ranks #134 out of 1233 sub-chapters by total export value. Within Chapter 03, it ranks #3 of 9. By trade surplus, it ranks #78 of 1233.

### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 0303 exports

The strongest single-year export movement for HSN Sub-Chapter 0303 was recorded in FY 2022-23, when exports surged by 63.62% over the prior year.

### India maintains a trade surplus of ₹4,575.43 Crore in HSN Sub-Chapter 0303 goods

In FY 2024-25, India's exports of ₹5,072.68 Cr exceeded imports of ₹497.25 Cr, resulting in a trade surplus of ₹4,575.43 Crore — ranking #78 of 1233 by surplus magnitude.

### Import growth of 37.82% CAGR signals rising demand for Frozen fish

India's imports under HSN Sub-Chapter 0303 have grown at 37.82% CAGR, reaching ₹497.25 Crore in FY 2024-25.

### HSN Sub-Chapter 0303 contributes 9.53% of Chapter 03 exports — ranked #3

Among the 9 sub-chapters under Chapter 03, HSN Sub-Chapter 0303 ranks #3 by export value — accounting for 9.53% of the chapter's total exports in FY 2024-25. On the import side, it holds 25.02% share (rank #2).

## Related Sub-Chapters in Chapter 03

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 0306: Live, fresh & chilled crustaceans](https://busy.in/hsn/sub-chapter-0306/) | ₹39,219 Cr |
| #2 | [HSN Sub-Chapter 0307: Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/) | ₹6,042 Cr |
| #3 | HSN Sub-Chapter 0303: Frozen fish (this hsn sub-chapter) | ₹5,073 Cr |
| #4 | [HSN Sub-Chapter 0304: Fresh or dried fruits](https://busy.in/hsn/sub-chapter-0304/) | ₹2,055 Cr |
| #5 | [HSN Sub-Chapter 0302: Fish fillets & meat](https://busy.in/hsn/sub-chapter-0302/) | ₹465 Cr |
| #6 | [HSN Sub-Chapter 0305: Dried or salted fish products](https://busy.in/hsn/sub-chapter-0305/) | ₹356 Cr |
| #7 | [HSN Sub-Chapter 0301: Live fish](https://busy.in/hsn/sub-chapter-0301/) | ₹19 Cr |
| #8 | [HSN Sub-Chapter 0308: Aquatic invertebrates](https://busy.in/hsn/sub-chapter-0308/) | ₹18 Cr |
| — | [HSN Sub-Chapter 0309: Fish & crustacean meals](https://busy.in/hsn/sub-chapter-0309/) | Nil |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 0301 | [Live fish](https://busy.in/hsn/sub-chapter-0301/) |
| 0302 | [Fish fillets & meat](https://busy.in/hsn/sub-chapter-0302/) |
| 0304 | [Fresh or dried fruits](https://busy.in/hsn/sub-chapter-0304/) |
| 0305 | [Dried or salted fish products](https://busy.in/hsn/sub-chapter-0305/) |
| 0306 | [Live, fresh & chilled crustaceans](https://busy.in/hsn/sub-chapter-0306/) |
| 0307 | [Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/) |
| 0308 | [Aquatic invertebrates](https://busy.in/hsn/sub-chapter-0308/) |
| 0309 | [Fish & crustacean meals](https://busy.in/hsn/sub-chapter-0309/) |