---
title: "HSN Code for Other fish, excluding livers and roes: Other | HSN 03028990 GST Rate"
description: "Find HSN and GST Rates for 03028990 related to Other fish, excluding livers and roes: Other with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03028990/"
---

# HSN Code 03028990: Other fish, excluding livers and roes: 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 |
| --- | --- | --- | --- | --- |
| Other fish, excluding livers and roes : Other: Other | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3028990 ?

It includes Other fish, excluding livers and roes: Other

### How should I show Other fish, excluding livers and roes: Other on the invoice?

Use the correct HSN and mention the form (fresh/chilled vs frozen/dried) and whether it’s pre‑packaged & labelled.

### Can I claim ITC on expenses linked to Other fish, excluding livers and roes: Other?

No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42.

### Any typical mistake to avoid with Other fish, excluding livers and roes: Other?

Don’t charge GST on exempt fresh/chilled items. Only non‑fresh/chilled, pre‑packaged & labelled packs draw 5%.

### Does e‑invoicing apply for Other fish, excluding livers and roes: Other?

e‑Invoicing depends on turnover, not the item rate. If AATO exceeds the notified threshold (presently ₹5 crore), B2B invoices must be reported to IRP unless you are a notified exempt person.

## India's trade performance: HSN Code 03028990 (FY 2024-25)

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

- Exports: ₹151 Cr (+8.68% YoY) — 0.0041% of India's total exports
- Imports: ₹12 Cr (+168.81% YoY) — 0.0002% of India's total imports
- Trade balance: ₹139 Cr (Surplus); surplus rank #1376 of 12657 HSN codes
- Share of Sub-Chapter 0302: 32.57% of its exports; import side 1.59%
- Rank within Sub-Chapter 0302: #1 of 67 by export value; import-side #6

### Key metrics

- Export CAGR: -5.00% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #2142 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +18.88% in FY 2022-23
- Contribution to Sub-Ch. 0302: 32.57% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03028990

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 | 206.08 | 0.0090% | — | 47.92% | 81.62 | 0.0023% | — | 74.32% | +124.46 | #1290 |
| FY 2019-20 | 201.15 | 0.0091% | −2.39% | 47.92% | 91.40 | 0.0027% | +11.98% | 53.37% | +109.75 | #1323 |
| FY 2020-21 | 126.76 | 0.0059% | −36.98% | 40.24% | 142.96 | 0.0049% | +56.41% | 39.03% | −16.20 | #1826 |
| FY 2021-22 | 108.27 | 0.0034% | −14.59% | 31.06% | 71.05 | 0.0016% | −50.30% | 21.52% | +37.22 | #2307 |
| FY 2022-23 | 128.71 | 0.0036% | +18.88% | 32.57% | 5.04 | 0.0001% | −92.91% | 1.06% | +123.67 | #2224 |
| FY 2023-24 | 139.39 | 0.0039% | +8.30% | 27.27% | 4.52 | 0.0001% | −10.32% | 0.87% | +134.87 | #2192 |
| FY 2024-25 | 151.49 | 0.0041% | +8.68% | 32.57% | 12.15 | 0.0002% | +168.81% | 1.59% | +139.34 | #2142 |

- CAGR (7-year): exports -5.00%/yr, imports -27.20%/yr (consistently Surplus)

## Key trade insights: HSN Code 03028990 export-import analysis

### Export decline: -5.00% CAGR over 7 years

India's exports under HSN Code 03028990 have declined at a compound annual rate of -5.00% over 7 fiscal years, falling from ₹206.08 Crore in FY 2018-19 to ₹151.49 Crore in FY 2024-25.

### HSN Code 03028990 ranked #2142 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03028990 ranks #2142 out of 12657 HSN codes by total export value. Within Sub-Chapter 0302, it ranks #1 of 67. By trade surplus, it ranks #1376 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 03028990 exports

The strongest single-year export movement for HSN Code 03028990 was recorded in FY 2022-23, when exports surged by 18.88% over the prior year.

### India maintains a trade surplus of ₹139.34 Crore in HSN Code 03028990 goods

In FY 2024-25, India's exports of ₹151.49 Cr exceeded imports of ₹12.15 Cr, resulting in a trade surplus of ₹139.34 Crore — ranking #1376 of 12657 by surplus magnitude.

### Import growth of -27.20% CAGR signals stable import dependency for Other fish, excluding livers and roes: Other

India's imports under HSN Code 03028990 have grown at -27.20% CAGR, reaching ₹12.15 Crore in FY 2024-25.

### HSN Code 03028990 contributes 32.57% of Sub-Chapter 0302 exports — ranked #1

Among the 67 HSN codes under Sub-Chapter 0302, HSN Code 03028990 ranks #1 by export value — accounting for 32.57% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.59% share (rank #6).

## 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 (this hsn code) | ₹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 |