--- title: "HSN Code for Frozen Sardines/Sprats (excl. pre-packaged) | HSN 03035300 GST Rate" description: "Find HSN and GST Rates for 03035300 related to Frozen Sardines/Sprats (excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03035300/" --- # HSN Code 03035300: Frozen Sardines/Sprats (excl. pre-packaged) - [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 0303: Frozen fish](https://busy.in/hsn/sub-chapter-0303/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Herrings (Clupea harengus, Clupea pallasii), 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.), sardinell (Sardinella spp .), brisling or sprats (Sprattus sprattus) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Herrings (Clupea harengus, Clupea pallasii), 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.), sardinell (Sardinella spp .), brisling or sprats (Sprattus sprattus) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3035300 ? It includes Frozen Sardines/Sprats (excl. pre-packaged) ### Are e‑way bill and e‑invoice required for Frozen Sardines/Sprats (excl. pre-packaged)? 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 Frozen Sardines/Sprats (excl. pre-packaged)? Yes. When Frozen Sardines/Sprats (excl. pre-packaged) 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 Frozen Sardines/Sprats (excl. pre-packaged)? 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 Frozen Sardines/Sprats (excl. pre-packaged) is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Frozen Sardines/Sprats (excl. pre-packaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### How much GST applies to Frozen Sardines/Sprats (excl. pre-packaged)? Under HSN 03035300, Frozen Sardines/Sprats (excl. pre-packaged) 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 Frozen Sardines/Sprats (excl. pre-packaged)? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ## India's trade performance: HSN Code 03035300 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹15 Cr (−1.11% YoY) — 0.0004% of India's total exports - Imports: ₹1 Cr (−15.27% YoY) — 0.0000% of India's total imports - Trade balance: ₹14 Cr (Surplus); surplus rank #3080 of 12657 HSN codes - Share of Sub-Chapter 0303: 0.30% of its exports; import side 0.22% - Rank within Sub-Chapter 0303: #21 of 89 by export value; import-side #16 ### Key metrics - Export CAGR: 38.52% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5234 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +202.73% in FY 2022-23 - Contribution to Sub-Ch. 0303: 0.30% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03035300 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. 0303 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0303 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.15 | 0.0001% | — | 0.04% | 4.44 | 0.0001% | — | 6.12% | −2.29 | #6877 | | FY 2019-20 | 4.90 | 0.0002% | +127.91% | 0.14% | 16.55 | 0.0005% | +272.75% | 10.26% | −11.65 | #5878 | | FY 2020-21 | 5.28 | 0.0002% | +7.76% | 0.19% | 56.17 | 0.0019% | +239.40% | 21.82% | −50.89 | #5877 | | FY 2021-22 | 5.49 | 0.0002% | +3.98% | 0.17% | 25.66 | 0.0006% | −54.32% | 9.82% | −20.17 | #6236 | | FY 2022-23 | 16.62 | 0.0005% | +202.73% | 0.31% | 3.23 | 0.0001% | −87.41% | 1.35% | +13.39 | #4918 | | FY 2023-24 | 15.36 | 0.0004% | −7.58% | 0.29% | 1.31 | 0.0000% | −59.44% | 0.51% | +14.05 | #5133 | | FY 2024-25 | 15.19 | 0.0004% | −1.11% | 0.30% | 1.11 | 0.0000% | −15.27% | 0.22% | +14.08 | #5234 | - CAGR (7-year): exports 38.52%/yr, imports -20.63%/yr (consistently Surplus) ## Key trade insights: HSN Code 03035300 export-import analysis ### Consistent export growth: 38.52% CAGR over 7 years India's exports under HSN Code 03035300 have grown at a compound annual rate of 38.52% over 7 fiscal years, rising from ₹2.15 Crore in FY 2018-19 to ₹15.19 Crore in FY 2024-25. ### HSN Code 03035300 ranked #5234 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03035300 ranks #5234 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #21 of 89. By trade surplus, it ranks #3080 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 03035300 exports The strongest single-year export movement for HSN Code 03035300 was recorded in FY 2022-23, when exports surged by 202.73% over the prior year. ### India maintains a trade surplus of ₹14.08 Crore in HSN Code 03035300 goods In FY 2024-25, India's exports of ₹15.19 Cr exceeded imports of ₹1.11 Cr, resulting in a trade surplus of ₹14.08 Crore — ranking #3080 of 12657 by surplus magnitude. ### Import growth of -20.63% CAGR signals stable import dependency for Frozen Sardines/Sprats (excl. pre-packaged) India's imports under HSN Code 03035300 have grown at -20.63% CAGR, reaching ₹1.11 Crore in FY 2024-25. ### HSN Code 03035300 contributes 0.30% of Sub-Chapter 0303 exports — ranked #21 Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03035300 ranks #21 by export value — accounting for 0.30% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.22% share (rank #16). ## Related HSN Codes in Sub-Chapter 0303 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 03038930: Ribbon Fish](https://busy.in/hsn/hsn-03038930/) | ₹1,449 Cr | | #2 | [HSN Code 03035910: Indian Mackerels (Rastrelliger Spp.)](https://busy.in/hsn/hsn-03035910/) | ₹1,318 Cr | | #3 | [HSN Code 03038980: Dogfish (Frozen, excl. pre-packaged)](https://busy.in/hsn/hsn-03038980/) | ₹515 Cr | | #4 | [HSN Code 03038990: Other Fish](https://busy.in/hsn/hsn-03038990/) | ₹356 Cr | | #5 | [HSN Code 03034300: Frozen Skipjack/Bonito](https://busy.in/hsn/hsn-03034300/) | ₹306 Cr | | #6 | [HSN Code 03038950: Frozen pomfret](https://busy.in/hsn/hsn-03038950/) | ₹303 Cr | | #7 | [HSN Code 03034200: Frozen Yellowfin Tuna](https://busy.in/hsn/hsn-03034200/) | ₹207 Cr | | #8 | [HSN Code 03032300: Frozen Tilapia](https://busy.in/hsn/hsn-03032300/) | ₹150 Cr | | #9 | [HSN Code 03033300: Frozen Sole](https://busy.in/hsn/hsn-03033300/) | ₹81 Cr | | #10 | [HSN Code 03032900: Frozen Nile perch & snakeheads](https://busy.in/hsn/hsn-03032900/) | ₹39 Cr | | #21 | HSN Code 03035300: Frozen Sardines/Sprats (excl. pre-packaged) (this hsn code) | ₹15 Cr |