---
title: "HSN Code for Sardines (Sardina, Sardinops Spp.) | HSN 03024300 GST Rate"
description: "Find HSN and GST Rates for 03024300 related to Sardines (Sardina, Sardinops Spp.) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03024300/"
---

# HSN Code 03024300: Sardines (Sardina, Sardinops Spp.)

- [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 |
| --- | --- | --- | --- | --- |
| 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) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3024300 ?

It includes Sardines (Sardina, Sardinops Spp.)

### How to bill mixed items when Sardines (Sardina, Sardinops Spp.) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Sardines (Sardina, Sardinops Spp.) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Does ‘pre‑packaged & labelled’ change GST on Sardines (Sardina, Sardinops Spp.)?

Yes. When Sardines (Sardina, Sardinops Spp.) 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.

### Is ITC allowed for costs used to trade Sardines (Sardina, Sardinops Spp.)?

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.

### How much GST applies to Sardines (Sardina, Sardinops Spp.)?

Under HSN 03024300, Sardines (Sardina, Sardinops Spp.) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Any import/export nuance for Sardines (Sardina, Sardinops Spp.)?

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

### Are e‑way bill and e‑invoice required for Sardines (Sardina, Sardinops Spp.)?

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.

## India's trade performance: HSN Code 03024300 (FY 2024-25)

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

- Exports: ₹1 Cr (−18.71% YoY) — 0.0000% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹1 Cr (Surplus); surplus rank #4379 of 12657 HSN codes
- Share of Sub-Chapter 0302: 0.30% of its exports; import side 0.00%
- Rank within Sub-Chapter 0302: #14 of 67 by export value

### Key metrics

- Export CAGR: -9.32% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7941 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +72.82% in FY 2022-23
- Contribution to Sub-Ch. 0302: 0.30% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03024300

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 | 2.50 | 0.0001% | — | 0.58% | Nil | 0.0000% | — | 0.00% | +2.50 | #6705 |
| FY 2019-20 | 2.06 | 0.0001% | −17.60% | 0.49% | Nil | 0.0000% | — | 0.00% | +2.06 | #6896 |
| FY 2020-21 | 1.21 | 0.0001% | −41.26% | 0.38% | Nil | 0.0000% | — | 0.00% | +1.21 | #7490 |
| FY 2021-22 | 1.95 | 0.0001% | +61.16% | 0.56% | Nil | 0.0000% | — | 0.00% | +1.95 | #7342 |
| FY 2022-23 | 3.37 | 0.0001% | +72.82% | 0.85% | Nil | 0.0000% | — | 0.00% | +3.37 | #6875 |
| FY 2023-24 | 1.71 | 0.0000% | −49.26% | 0.33% | Nil | 0.0000% | — | 0.00% | +1.71 | #7732 |
| FY 2024-25 | 1.39 | 0.0000% | −18.71% | 0.30% | Nil | 0.0000% | — | 0.00% | +1.39 | #7941 |

- CAGR (7-year): exports -9.32%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 03024300 export-import analysis

### Export decline: -9.32% CAGR over 7 years

India's exports under HSN Code 03024300 have declined at a compound annual rate of -9.32% over 7 fiscal years, falling from ₹2.50 Crore in FY 2018-19 to ₹1.39 Crore in FY 2024-25.

### HSN Code 03024300 ranked #7941 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03024300 ranks #7941 out of 12657 HSN codes by total export value. Within Sub-Chapter 0302, it ranks #14 of 67. By trade surplus, it ranks #4379 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 03024300 exports

The strongest single-year export movement for HSN Code 03024300 was recorded in FY 2022-23, when exports surged by 72.82% over the prior year.

### India maintains a trade surplus of ₹1.39 Crore in HSN Code 03024300 goods

In FY 2024-25, India's exports of ₹1.39 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹1.39 Crore — ranking #4379 of 12657 by surplus magnitude.

### HSN Code 03024300 contributes 0.30% of Sub-Chapter 0302 exports — ranked #14

Among the 67 HSN codes under Sub-Chapter 0302, HSN Code 03024300 ranks #14 by export value — accounting for 0.30% 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 |
| #14 | HSN Code 03024300: Sardines (Sardina, Sardinops Spp.) (this hsn code) | ₹1 Cr |