---
title: "HSN Code for Toothfish | HSN 03038300 GST Rate"
description: "Find HSN and GST Rates for 03038300 related to Toothfish with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03038300/"
---

# HSN Code 03038300: Toothfish

- [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 |
| --- | --- | --- | --- | --- |
| Other fish, excluding livers and roes : Toothfish (Dissostichus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Other fish, excluding livers and roes : Toothfish (Dissostichus spp.) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3038300 ?

It includes Toothfish

### How much GST applies to Toothfish?

Under HSN 03038300, Toothfish attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Are e‑way bill and e‑invoice required for Toothfish?

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 Toothfish?

Yes. When Toothfish 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 Toothfish is sold with exempt goods?

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

### Any import/export nuance for Toothfish?

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 03038300 (FY 2024-25)

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

- Exports: Nil — 0.0000% of India's total exports
- Imports: ₹10 Cr (+171.07% YoY) — 0.0002% of India's total imports
- Trade balance: −₹10 Cr (Deficit); surplus rank #9054 of 12657 HSN codes
- Share of Sub-Chapter 0303: 0.00% of its exports; import side 1.94%

## India export-import trade statistics: HSN Code 03038300

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 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.35% | −0.91 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | 1.32 | 0.0000% | +45.05% | 0.51% | −1.32 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | 5.15 | 0.0001% | +290.15% | 2.15% | −5.15 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | 3.56 | 0.0001% | −30.87% | 1.40% | −3.56 | — |
| FY 2024-25 | Nil | 0.0000% | — | 0.00% | 9.65 | 0.0002% | +171.07% | 1.94% | −9.65 | — |

## Key trade insights: HSN Code 03038300 export-import analysis

### Export snapshot for HSN Code 03038300

India exported ₹0.00 Crore worth of Toothfish in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### India records a trade deficit of ₹9.65 Crore in HSN Code 03038300 goods

In FY 2024-25, India's imports of ₹9.65 Cr exceeded exports of ₹0.00 Cr, resulting in a trade deficit of ₹9.65 Crore — ranking #9054 of 12657 by surplus magnitude.

## 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 |
| — | HSN Code 03038300: Toothfish (this hsn code) | Nil |