--- title: "HSN Code for Sole Fish | HSN 03022300 GST Rate" description: "Find HSN and GST Rates for 03022300 related to Sole Fish with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03022300/" --- # HSN Code 03022300: Sole Fish - [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 0302: Fish fillets & meat](https://busy.in/hsn/sub-chapter-0302/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes : Sole (Solea spp.) | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 3022300 ? It includes Sole Fish ### Is ITC allowed for costs used to trade Sole Fish? 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. ### Are e‑way bill and e‑invoice required for Sole Fish? 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 Sole Fish? Under HSN 03022300, Sole Fish attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Does ‘pre‑packaged & labelled’ change GST on Sole Fish? Yes. When Sole Fish 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. ### How to bill mixed items when Sole Fish is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Sole Fish and Nil for exempt lines. This avoids misclassification and wrong tax collection. ## India's trade performance: HSN Code 03022300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+40.58% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4532 of 12657 HSN codes - Share of Sub-Chapter 0302: 0.21% of its exports; import side 0.00% - Rank within Sub-Chapter 0302: #16 of 67 by export value ### Key metrics - Export CAGR: 0.53% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8275 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +325.00% in FY 2021-22 - Contribution to Sub-Ch. 0302: 0.21% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03022300 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. 0302 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0302 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.22% | Nil | 0.0000% | — | 0.00% | +0.94 | #7688 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −45.74% | 0.12% | Nil | 0.0000% | — | 0.00% | +0.51 | #8189 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −76.47% | 0.04% | Nil | 0.0000% | — | 0.00% | +0.12 | #9138 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +325.00% | 0.15% | Nil | 0.0000% | — | 0.00% | +0.51 | #8559 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +23.53% | 0.16% | Nil | 0.0000% | — | 0.00% | +0.63 | #8495 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +9.52% | 0.14% | Nil | 0.0000% | — | 0.00% | +0.69 | #8553 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +40.58% | 0.21% | Nil | 0.0000% | — | 0.00% | +0.97 | #8275 | - CAGR (7-year): exports 0.53%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 03022300 export-import analysis ### Consistent export growth: 0.53% CAGR over 7 years India's exports under HSN Code 03022300 have grown at a compound annual rate of 0.53% over 7 fiscal years, rising from ₹0.94 Crore in FY 2018-19 to ₹0.97 Crore in FY 2024-25. ### HSN Code 03022300 ranked #8275 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03022300 ranks #8275 out of 12657 HSN codes by total export value. Within Sub-Chapter 0302, it ranks #16 of 67. By trade surplus, it ranks #4532 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 03022300 exports The strongest single-year export movement for HSN Code 03022300 was recorded in FY 2021-22, when exports surged by 325.00% over the prior year. ### India maintains a trade surplus of ₹0.97 Crore in HSN Code 03022300 goods In FY 2024-25, India's exports of ₹0.97 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.97 Crore — ranking #4532 of 12657 by surplus magnitude. ### HSN Code 03022300 contributes 0.21% of Sub-Chapter 0302 exports — ranked #16 Among the 67 HSN codes under Sub-Chapter 0302, HSN Code 03022300 ranks #16 by export value — accounting for 0.21% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 0302 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 03028990: Other fish, excluding livers and roes: Other](https://busy.in/hsn/hsn-03028990/) | ₹151 Cr | | #2 | [HSN Code 03025900: Other Fish (Excluding Livers and Roes)](https://busy.in/hsn/hsn-03025900/) | ₹114 Cr | | #3 | [HSN Code 03028930: Pomfret fish](https://busy.in/hsn/hsn-03028930/) | ₹73 Cr | | #4 | [HSN Code 03027300: Fresh/Chilled Carp](https://busy.in/hsn/hsn-03027300/) | ₹38 Cr | | #5 | [HSN Code 03027200: Catfish (Pangasius, Silurus)](https://busy.in/hsn/hsn-03027200/) | ₹26 Cr | | #6 | [HSN Code 03021900: Salmonidae, excluding livers and roes: Others](https://busy.in/hsn/hsn-03021900/) | ₹12 Cr | | #7 | [HSN Code 03024900: Heat Exchange Units\| Shell And Tube Type](https://busy.in/hsn/hsn-03024900/) | ₹11 Cr | | #8 | [HSN Code 03024400: Fresh/Chilled Mackerel (Scomber spp.)](https://busy.in/hsn/hsn-03024400/) | ₹9 Cr | | #9 | [HSN Code 03024200: Fresh/Chilled Anchovies (Engraulis spp.)](https://busy.in/hsn/hsn-03024200/) | ₹8 Cr | | #10 | [HSN Code 03023900: Tunas – Other](https://busy.in/hsn/hsn-03023900/) | ₹7 Cr | | #16 | HSN Code 03022300: Sole Fish (this hsn code) | < ₹1 Crore |