HSN Code 03023900: Tunas – Other

HSN Code 03023900 represents Tunas – Other under GST classification. This code helps businesses identify Tunas – Other correctly for billing, taxation, and trade. With HSN Code 03023900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Tunas – Other.

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Description of Goods for HSN Code 03023900

HSN Code 03023900 relates to the following description.

Description of Goods

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

Chapter

03 - Fish and crustaceans,molluscs and other acquatic invertibrates

Sub Chapter

0302 - Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

CGST

0%

SGST

0%

IGST

0%

CESS

0%

What does HSN Code 03023900 not include?

Tunas – Other does not include products with the following descriptions.

Salmonidae, excluding livers and roes : Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Salmonidae, excluding livers and roes: Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

Salmonidae, excluding livers and roes: Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes : Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Plaice (Pleuronectes platessa)

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes : Sole (Solea spp.)

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Turbots (Psetta maxima)

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Others

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) F69pelamis], excluding livers and roes: Albacore or longfinned tunas (Thunnus alalunga)

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Yellowfin tunas (Thunnus albacares)

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) F69pelamis], excluding livers and roes: Skipjack or stripe-bellied bonito

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Bigeye tunas (Thunnus obesus)

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Atlantic and Pacific bluefin tunas (thunnus thynnus, Thunnus orientalis)

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Southern bluefin tunas (Thunnus maccoyii)

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304herrings (clupea harengus, clupea pallasii) excluding livers and roes

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : — Herrings (Clupea harengus, Clupea pallasii)

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Anchovies (Engraulis spp.)

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Mackerel (Scomber scombrus, Scomber australasicus, Scomber Japonicus)

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Jack and horse mackerel (Trachurus spp.)

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Cobia (Rachycentron canadum)

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Swordfish ( Xiphias gladius)

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Other.

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes : Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus)

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :Haddock ( Melanogrammus aeglefinus )

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :Coalfish ( Pollachius virens )

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :Hake ( Merluccius spp ., Urophycis spp .)

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :Alaska Pollack ( Theragra chalcogramma )

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :Blue whitings ( Micromesistius poutassou , Micromesistius australis )

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes : Other

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes : sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus)

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes haddock (melanogrammus aeglefinus)

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes coalfish (pollachius virens)

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes mackerel (scomber scombrus, scomber australasicus, scomber japonicus)

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes dogfish and other sharks

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304- other fish, excluding livers and roes:- eels (anguilla spp.)

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304- other fish, excluding livers and roes:- swordfish (xiphias gladius)

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304- other fish, excluding livers and roes:- toothfish (dissostichus spp.)

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other : hilsa

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other dara

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other pomfret

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other other

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304livers and roes

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes : Tilapias ( Oreochromis spp .)

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp., Ictalurus spp.)

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes :Carp ( Cyprinus carpio , Carassius carassius , Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp.,Mylopharyngodon piceus )

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes :Eels ( Anguilla spp .)

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes :- Other

India’s Trade Performance — HSN Code 03023900 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹7 Cr

+34.94% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

< ₹1 Crore

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹7 Cr

Trade Surplus

Surplus rank #3544 of 12657 HSN codes

% of Sub-Chapter 0302

FY 2024-25

1.57%

Share of Sub-Chapter 0302’s total exports in FY 2024-25

Import side: 0.04% of Sub-Chapter 0302’s imports

Rank Within Sub-Chapter 0302

FY 2024-25

#10 of 67

Position by export value among HSN codes in Sub-Chapter 0302

Import-side rank: #10 of 67

At a glance

36.88%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6167

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+2,766.67%

Peak Growth Year

FY 2021-22 · strongest single-year move

1.57%

Contribution to Sub-Ch. 0302

Share of Sub-Chapter 0302 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #7526

Balance

+1.11

Exports

1.11 ₹ Cr

0.0000% share

YoY

0.26% of Sub-Ch. 0302

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0302

FY 2019-20 Exp. Rank #7486

Balance

+1.13

Exports

1.13 ₹ Cr

0.0001% share

+1.80% YoY

0.27% of Sub-Ch. 0302

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0302

FY 2020-21 Exp. Rank #8538

Balance

+0.33

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−70.80% YoY

0.10% of Sub-Ch. 0302

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0302

FY 2021-22 Exp. Rank #5563

Balance

+9.46

Exports

9.46 ₹ Cr

0.0003% share

+2,766.67% YoY

2.71% of Sub-Ch. 0302

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0302

FY 2022-23 Exp. Rank #5897

Balance

+8.11

Exports

8.11 ₹ Cr

0.0002% share

−14.27% YoY

2.05% of Sub-Ch. 0302

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0302

FY 2023-24 Exp. Rank #6491

Balance

+5.41

Exports

5.41 ₹ Cr

0.0001% share

−33.29% YoY

1.06% of Sub-Ch. 0302

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0302

FY 2024-25 Exp. Rank #6167

Balance

+7.03

Exports

7.30 ₹ Cr

0.0002% share

+34.94% YoY

1.57% of Sub-Ch. 0302

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.04% of Sub-Ch. 0302

CAGR · 7-Year

Exports

36.88% /yr

Imports

Consistently Surplus
Sub-Chapter 0302 total

reference, FY 2024-25

Export

₹465.17 Cr

Import

₹765.55 Cr

Trade Balance

−300.38

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 03023900 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.