--- title: "HSN Code for Other| Other Fish (Excluding Livers) | HSN 03035990 GST Rate" description: "Find HSN and GST Rates for 03035990 related to Other| Other Fish (Excluding Livers) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03035990/" --- # HSN Code 03035990: Other| Other Fish (Excluding Livers) - [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 : Other: Other. [ 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 : Other: Other. | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3035990 ? It includes Other| Other Fish (Excluding Livers) ### Any typical mistake to avoid with Other/ Other Fish (Excluding Livers)? Don’t charge GST on exempt fresh/chilled items. Only non‑fresh/chilled, pre‑packaged & labelled packs draw 5%. ### Can I claim ITC on expenses linked to Other/ Other Fish (Excluding Livers)? No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42. ### How should I show Other/ Other Fish (Excluding Livers) on the invoice? Use the correct HSN and mention the form (fresh/chilled vs frozen/dried) and whether it’s pre‑packaged & labelled. ### Does e‑invoicing apply for Other/ Other Fish (Excluding Livers)? 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 03035990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹5 Cr (+3.14% YoY) — 0.0001% of India's total exports - Imports: < ₹1 Crore — 0.0000% of India's total imports - Trade balance: ₹5 Cr (Surplus); surplus rank #3731 of 12657 HSN codes - Share of Sub-Chapter 0303: 0.10% of its exports; import side 0.00% - Rank within Sub-Chapter 0303: #28 of 89 by export value; import-side #29 ### Key metrics - National export rank: #6626 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +272.66% in FY 2023-24 - Contribution to Sub-Ch. 0303: 0.10% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03035990 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 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | 2.06 | 0.0001% | — | 0.07% | Nil | 0.0000% | — | 0.00% | +2.06 | #6952 | | FY 2021-22 | 1.30 | 0.0000% | −36.89% | 0.04% | Nil | 0.0000% | — | 0.00% | +1.30 | #7752 | | FY 2022-23 | 1.28 | 0.0000% | −1.54% | 0.02% | Nil | 0.0000% | — | 0.00% | +1.28 | #7882 | | FY 2023-24 | 4.77 | 0.0001% | +272.66% | 0.09% | Nil | 0.0000% | — | 0.00% | +4.77 | #6632 | | FY 2024-25 | 4.92 | 0.0001% | +3.14% | 0.10% | < ₹1 Crore | 0.0000% | — | 0.00% | +4.90 | #6626 | ## Key trade insights: HSN Code 03035990 export-import analysis ### Export snapshot for HSN Code 03035990 India exported ₹4.92 Crore worth of Other| Other Fish (Excluding Livers) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 03035990 ranked #6626 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03035990 ranks #6626 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #28 of 89. By trade surplus, it ranks #3731 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 03035990 exports The strongest single-year export movement for HSN Code 03035990 was recorded in FY 2023-24, when exports surged by 272.66% over the prior year. ### India maintains a trade surplus of ₹4.90 Crore in HSN Code 03035990 goods In FY 2024-25, India's exports of ₹4.92 Cr exceeded imports of ₹0.02 Cr, resulting in a trade surplus of ₹4.90 Crore — ranking #3731 of 12657 by surplus magnitude. ### HSN Code 03035990 contributes 0.10% of Sub-Chapter 0303 exports — ranked #28 Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03035990 ranks #28 by export value — accounting for 0.10% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #29). ## 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 | | #28 | HSN Code 03035990: Other\| Other Fish (Excluding Livers) (this hsn code) | ₹5 Cr |