--- title: "HSN Code for Cobia Fish | HSN 03035600 GST Rate" description: "Find HSN and GST Rates for 03035600 related to Cobia Fish with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03035600/" --- # HSN Code 03035600: Cobia 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 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 : Cobia (Rachycentron canadum) [ 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 : Cobia (Rachycentron canadum) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3035600 ? It includes Cobia Fish ### How much GST applies to Cobia Fish? Under HSN 03035600, Cobia Fish attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Is ITC allowed for costs used to trade Cobia 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. ### Does ‘pre‑packaged & labelled’ change GST on Cobia Fish? Yes. When Cobia 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. ### How to bill mixed items when Cobia Fish is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Cobia Fish and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Are e‑way bill and e‑invoice required for Cobia 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. ## India's trade performance: HSN Code 03035600 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−76.19% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5380 of 12657 HSN codes - Share of Sub-Chapter 0303: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 0303: #32 of 89 by export value ### Key metrics - Export CAGR: -17.62% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10034 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +87.50% in FY 2021-22 - Contribution to Sub-Ch. 0303: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03035600 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 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.16 | #8947 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.08 | #9338 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +87.50% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.15 | #9341 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +53.33% | 0.00% | < ₹1 Crore | 0.0000% | — | 0.05% | +0.12 | #9197 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −8.70% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.21 | #9406 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −76.19% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.05 | #10034 | - CAGR (7-year): exports -17.62%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 03035600 export-import analysis ### Export decline: -17.62% CAGR over 7 years India's exports under HSN Code 03035600 have declined at a compound annual rate of -17.62% over 7 fiscal years, falling from ₹0.16 Crore in FY 2018-19 to ₹0.05 Crore in FY 2024-25. ### HSN Code 03035600 ranked #10034 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03035600 ranks #10034 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #32 of 89. By trade surplus, it ranks #5380 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 03035600 exports The strongest single-year export movement for HSN Code 03035600 was recorded in FY 2021-22, when exports surged by 87.50% over the prior year. ### India maintains a trade surplus of ₹0.05 Crore in HSN Code 03035600 goods In FY 2024-25, India's exports of ₹0.05 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.05 Crore — ranking #5380 of 12657 by surplus magnitude. ### HSN Code 03035600 contributes 0.00% of Sub-Chapter 0303 exports — ranked #32 Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03035600 ranks #32 by export value — accounting for 0.00% 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 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 | | #32 | HSN Code 03035600: Cobia Fish (this hsn code) | < ₹1 Crore |