---
title: "HSN Code for Tunas – Other | HSN 03023900 GST Rate"
description: "Find HSN and GST Rates for 03023900 related to Tunas – Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03023900/"
---

# HSN Code 03023900: Tunas – Other

- [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 |
| --- | --- | --- | --- | --- |
| Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Other. | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3023900 ?

It includes Tunas – Other

### Any import/export nuance for Tunas – Other?

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

### Does ‘pre‑packaged & labelled’ change GST on Tunas – Other?

Yes. When Tunas – 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.

### Are e‑way bill and e‑invoice required for Tunas – 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.

### How much GST applies to Tunas – Other?

Under HSN 03023900, Tunas – Other 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 Tunas – Other is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Tunas – Other and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Is ITC allowed for costs used to trade Tunas – 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.

## India's trade performance: HSN Code 03023900 (FY 2024-25)

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

- Exports: ₹7 Cr (+34.94% YoY) — 0.0002% of India's total exports
- Imports: < ₹1 Crore — 0.0000% of India's total imports
- Trade balance: ₹7 Cr (Surplus); surplus rank #3544 of 12657 HSN codes
- Share of Sub-Chapter 0302: 1.57% of its exports; import side 0.04%
- Rank within Sub-Chapter 0302: #10 of 67 by export value; import-side #10

### Key metrics

- Export CAGR: 36.88% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #6167 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +2,766.67% in FY 2021-22
- Contribution to Sub-Ch. 0302: 1.57% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03023900

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 | 1.11 | 0.0000% | — | 0.26% | Nil | 0.0000% | — | 0.00% | +1.11 | #7526 |
| FY 2019-20 | 1.13 | 0.0001% | +1.80% | 0.27% | Nil | 0.0000% | — | 0.00% | +1.13 | #7486 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −70.80% | 0.10% | Nil | 0.0000% | — | 0.00% | +0.33 | #8538 |
| FY 2021-22 | 9.46 | 0.0003% | +2,766.67% | 2.71% | Nil | 0.0000% | — | 0.00% | +9.46 | #5563 |
| FY 2022-23 | 8.11 | 0.0002% | −14.27% | 2.05% | Nil | 0.0000% | — | 0.00% | +8.11 | #5897 |
| FY 2023-24 | 5.41 | 0.0001% | −33.29% | 1.06% | Nil | 0.0000% | — | 0.00% | +5.41 | #6491 |
| FY 2024-25 | 7.30 | 0.0002% | +34.94% | 1.57% | < ₹1 Crore | 0.0000% | — | 0.04% | +7.03 | #6167 |

- CAGR (7-year): exports 36.88%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 03023900 export-import analysis

### Consistent export growth: 36.88% CAGR over 7 years

India's exports under HSN Code 03023900 have grown at a compound annual rate of 36.88% over 7 fiscal years, rising from ₹1.11 Crore in FY 2018-19 to ₹7.30 Crore in FY 2024-25.

### HSN Code 03023900 ranked #6167 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03023900 ranks #6167 out of 12657 HSN codes by total export value. Within Sub-Chapter 0302, it ranks #10 of 67. By trade surplus, it ranks #3544 of 12657.

### FY 2021-22 was the strongest growth year for HSN Code 03023900 exports

The strongest single-year export movement for HSN Code 03023900 was recorded in FY 2021-22, when exports surged by 2,766.67% over the prior year.

### India maintains a trade surplus of ₹7.03 Crore in HSN Code 03023900 goods

In FY 2024-25, India's exports of ₹7.30 Cr exceeded imports of ₹0.27 Cr, resulting in a trade surplus of ₹7.03 Crore — ranking #3544 of 12657 by surplus magnitude.

### HSN Code 03023900 contributes 1.57% of Sub-Chapter 0302 exports — ranked #10

Among the 67 HSN codes under Sub-Chapter 0302, HSN Code 03023900 ranks #10 by export value — accounting for 1.57% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.04% share (rank #10).

## 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 (this hsn code) | ₹7 Cr |