--- title: "HSN Code for Dogfish (Frozen, excl. pre-packaged) | HSN 03038980 GST Rate" description: "Find HSN and GST Rates for 03038980 related to Dogfish (Frozen, excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03038980/" --- # HSN Code 03038980: Dogfish (Frozen, 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 | | --- | --- | --- | --- | --- | | Other fish, excluding livers and roes : Other: Croackers, groupers, flounders [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Other fish, excluding livers and roes : Other: Croackers, groupers, flounders | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3038980 ? It includes Dogfish (Frozen, excl. pre-packaged) ### Does ‘pre‑packaged & labelled’ change GST on Dogfish (Frozen, excl. pre-packaged)? Yes. When Dogfish (Frozen, 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. ### How to bill mixed items when Dogfish (Frozen, excl. pre-packaged) is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Dogfish (Frozen, excl. pre-packaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Are e‑way bill and e‑invoice required for Dogfish (Frozen, 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. ### Any import/export nuance for Dogfish (Frozen, excl. pre-packaged)? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Is ITC allowed for costs used to trade Dogfish (Frozen, 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. ## India's trade performance: HSN Code 03038980 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹515 Cr (−23.28% YoY) — 0.0140% of India's total exports - Imports: ₹2 Cr (+3,085.71% YoY) — 0.0000% of India's total imports - Trade balance: ₹513 Cr (Surplus); surplus rank #623 of 12657 HSN codes - Share of Sub-Chapter 0303: 10.16% of its exports; import side 0.45% - Rank within Sub-Chapter 0303: #3 of 89 by export value; import-side #11 ### Key metrics - Export CAGR: -2.08% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #990 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +87.21% in FY 2022-23 - Contribution to Sub-Ch. 0303: 10.16% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03038980 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 | 584.51 | 0.0256% | — | 12.08% | < ₹1 Crore | 0.0000% | — | 0.54% | +584.12 | #557 | | FY 2019-20 | 507.43 | 0.0231% | −13.19% | 14.52% | Nil | 0.0000% | −100.00% | 0.00% | +507.43 | #637 | | FY 2020-21 | 329.86 | 0.0153% | −34.99% | 11.65% | < ₹1 Crore | 0.0000% | — | 0.27% | +329.17 | #942 | | FY 2021-22 | 342.63 | 0.0109% | +3.87% | 10.46% | 3.63 | 0.0001% | +426.09% | 1.39% | +339.00 | #1166 | | FY 2022-23 | 641.45 | 0.0177% | +87.21% | 11.97% | 7.62 | 0.0001% | +109.92% | 3.17% | +633.83 | #749 | | FY 2023-24 | 671.52 | 0.0186% | +4.69% | 12.49% | < ₹1 Crore | 0.0000% | −99.08% | 0.03% | +671.45 | #732 | | FY 2024-25 | 515.18 | 0.0140% | −23.28% | 10.16% | 2.23 | 0.0000% | +3,085.71% | 0.45% | +512.95 | #990 | - CAGR (7-year): exports -2.08%/yr, imports 33.72%/yr (consistently Surplus) ## Key trade insights: HSN Code 03038980 export-import analysis ### Export decline: -2.08% CAGR over 7 years India's exports under HSN Code 03038980 have declined at a compound annual rate of -2.08% over 7 fiscal years, falling from ₹584.51 Crore in FY 2018-19 to ₹515.18 Crore in FY 2024-25. ### HSN Code 03038980 ranked #990 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03038980 ranks #990 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #3 of 89. By trade surplus, it ranks #623 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 03038980 exports The strongest single-year export movement for HSN Code 03038980 was recorded in FY 2022-23, when exports surged by 87.21% over the prior year. ### India maintains a trade surplus of ₹512.95 Crore in HSN Code 03038980 goods In FY 2024-25, India's exports of ₹515.18 Cr exceeded imports of ₹2.23 Cr, resulting in a trade surplus of ₹512.95 Crore — ranking #623 of 12657 by surplus magnitude. ### Import growth of 33.72% CAGR signals rising demand for Dogfish (Frozen, excl. pre-packaged) India's imports under HSN Code 03038980 have grown at 33.72% CAGR, reaching ₹2.23 Crore in FY 2024-25. ### HSN Code 03038980 contributes 10.16% of Sub-Chapter 0303 exports — ranked #3 Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03038980 ranks #3 by export value — accounting for 10.16% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.45% share (rank #11). ## 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) (this hsn code) | ₹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 |