--- title: "HSN Code for Other Fish | HSN 03038990 GST Rate" description: "Find HSN and GST Rates for 03038990 related to Other Fish with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03038990/" --- # HSN Code 03038990: Other 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 | | --- | --- | --- | --- | --- | | Other fish, excluding livers and roes : Other : Other : Other [ 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 : Other : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3038990 ? It includes Other Fish ### How to bill mixed items when Other Fish is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Other Fish and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Does ‘pre‑packaged & labelled’ change GST on Other Fish? Yes. When Other 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. ### Any import/export nuance for Other Fish? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Are e‑way bill and e‑invoice required for Other 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. ### Is ITC allowed for costs used to trade Other 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. ## India's trade performance: HSN Code 03038990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹356 Cr (+11.00% YoY) — 0.0097% of India's total exports - Imports: ₹1 Cr (−1.64% YoY) — 0.0000% of India's total imports - Trade balance: ₹355 Cr (Surplus); surplus rank #820 of 12657 HSN codes - Share of Sub-Chapter 0303: 7.02% of its exports; import side 0.24% - Rank within Sub-Chapter 0303: #4 of 89 by export value; import-side #15 ### Key metrics - Export CAGR: 1.08% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1285 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +111.84% in FY 2023-24 - Contribution to Sub-Ch. 0303: 7.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03038990 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 | 333.95 | 0.0146% | — | 6.90% | < ₹1 Crore | 0.0000% | — | 1.02% | +333.21 | #921 | | FY 2019-20 | 269.18 | 0.0122% | −19.40% | 7.70% | < ₹1 Crore | 0.0000% | −48.65% | 0.24% | +268.80 | #1075 | | FY 2020-21 | 295.15 | 0.0137% | +9.65% | 10.42% | < ₹1 Crore | 0.0000% | +63.16% | 0.24% | +294.53 | #1041 | | FY 2021-22 | 171.90 | 0.0055% | −41.76% | 5.25% | < ₹1 Crore | 0.0000% | +51.61% | 0.36% | +170.96 | #1801 | | FY 2022-23 | 151.46 | 0.0042% | −11.89% | 2.83% | < ₹1 Crore | 0.0000% | −21.28% | 0.31% | +150.72 | #2043 | | FY 2023-24 | 320.86 | 0.0089% | +111.84% | 5.97% | 1.22 | 0.0000% | +64.86% | 0.48% | +319.64 | #1330 | | FY 2024-25 | 356.15 | 0.0097% | +11.00% | 7.02% | 1.20 | 0.0000% | −1.64% | 0.24% | +354.95 | #1285 | - CAGR (7-year): exports 1.08%/yr, imports 8.39%/yr (consistently Surplus) ## Key trade insights: HSN Code 03038990 export-import analysis ### Consistent export growth: 1.08% CAGR over 7 years India's exports under HSN Code 03038990 have grown at a compound annual rate of 1.08% over 7 fiscal years, rising from ₹333.95 Crore in FY 2018-19 to ₹356.15 Crore in FY 2024-25. ### HSN Code 03038990 ranked #1285 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03038990 ranks #1285 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #4 of 89. By trade surplus, it ranks #820 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 03038990 exports The strongest single-year export movement for HSN Code 03038990 was recorded in FY 2023-24, when exports surged by 111.84% over the prior year. ### India maintains a trade surplus of ₹354.95 Crore in HSN Code 03038990 goods In FY 2024-25, India's exports of ₹356.15 Cr exceeded imports of ₹1.20 Cr, resulting in a trade surplus of ₹354.95 Crore — ranking #820 of 12657 by surplus magnitude. ### Import growth of 8.39% CAGR signals stable import dependency for Other Fish India's imports under HSN Code 03038990 have grown at 8.39% CAGR, reaching ₹1.20 Crore in FY 2024-25. ### HSN Code 03038990 contributes 7.02% of Sub-Chapter 0303 exports — ranked #4 Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03038990 ranks #4 by export value — accounting for 7.02% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.24% share (rank #15). ## 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 (this hsn code) | ₹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 |