---
title: "HSN Code for Rays and skates fish | HSN 03028200 GST Rate"
description: "Find HSN and GST Rates for 03028200 related to Rays and skates fish with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03028200/"
---

# HSN Code 03028200: Rays and skates 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 |
| --- | --- | --- | --- | --- |
| Other fish, excluding livers and roes :Rays and skates ( Rajidae) | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3028200 ?

It includes Rays and skates fish

### Is ITC allowed for costs used to trade Rays and skates 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.

### How to bill mixed items when Rays and skates fish is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Rays and skates fish and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### How much GST applies to Rays and skates fish?

Under HSN 03028200, Rays and skates fish 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 Rays and skates fish?

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 Rays and skates 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.

### Does ‘pre‑packaged & labelled’ change GST on Rays and skates fish?

Yes. When Rays and skates 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.