--- title: "HSN Code for Other Frozen Fish Livers/Roes/Milt (excl. pre-packaged) | HSN 03039190 GST Rate" description: "Find HSN and GST Rates for 03039190 related to Other Frozen Fish Livers/Roes/Milt (excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03039190/" --- # HSN Code 03039190: Other Frozen Fish Livers/Roes/Milt (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 | | --- | --- | --- | --- | --- | | Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Livers, roes and milt: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: Livers, roes and milt: Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3039190 ? It includes Other Frozen Fish Livers/Roes/Milt (excl. pre-packaged) ### Does e‑invoicing apply for Other Frozen Fish Livers/Roes/Milt (excl. pre-packaged)? 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. ### Any typical mistake to avoid with Other Frozen Fish Livers/Roes/Milt (excl. pre-packaged)? 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 Frozen Fish Livers/Roes/Milt (excl. pre-packaged)? 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 Frozen Fish Livers/Roes/Milt (excl. pre-packaged) on the invoice? Use the correct HSN and mention the form (fresh/chilled vs frozen/dried) and whether it’s pre‑packaged & labelled. ## India's trade performance: HSN Code 03039190 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: < ₹1 Crore (−50.00% YoY) — 0.0000% of India's total imports - Trade balance: Nil (Neutral); surplus rank #5711 of 12657 HSN codes - Share of Sub-Chapter 0303: 0.00% of its exports; import side 0.01% - Rank within Sub-Chapter 0303: #33 of 89 by export value; import-side #28 ### Key metrics - National export rank: #10193 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −100.00% in FY 2021-22 - Contribution to Sub-Ch. 0303: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03039190 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% | < ₹1 Crore | 0.0000% | — | 0.08% | −0.06 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −16.67% | 0.03% | −0.05 | — | | FY 2020-21 | 3.22 | 0.0001% | — | 0.11% | Nil | 0.0000% | −100.00% | 0.00% | +3.22 | #6472 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | 5.74 | 0.0002% | — | 0.11% | < ₹1 Crore | 0.0000% | — | 0.00% | +5.73 | #6304 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | +500.00% | 0.02% | −0.06 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −50.00% | 0.01% | 0.00 | #10193 | - CAGR (7-year): exports —/yr, imports -10.91%/yr (consistently Neutral) ## Key trade insights: HSN Code 03039190 export-import analysis ### Export snapshot for HSN Code 03039190 India exported ₹0.03 Crore worth of Other Frozen Fish Livers/Roes/Milt (excl. pre-packaged) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 03039190 ranked #10193 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03039190 ranks #10193 out of 12657 HSN codes by total export value. Within Sub-Chapter 0303, it ranks #33 of 89. By trade surplus, it ranks #5711 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 03039190 exports The strongest single-year export movement for HSN Code 03039190 was recorded in FY 2021-22, when exports declined by 100.00% over the prior year. ### India maintains a trade surplus of ₹0.00 Crore in HSN Code 03039190 goods In FY 2024-25, India's exports of ₹0.03 Cr exceeded imports of ₹0.03 Cr, resulting in a trade surplus of ₹0.00 Crore — ranking #5711 of 12657 by surplus magnitude. ### Import growth of -10.91% CAGR signals stable import dependency for Other Frozen Fish Livers/Roes/Milt (excl. pre-packaged) India's imports under HSN Code 03039190 have grown at -10.91% CAGR, reaching ₹0.03 Crore in FY 2024-25. ### HSN Code 03039190 contributes 0.00% of Sub-Chapter 0303 exports — ranked #33 Among the 89 HSN codes under Sub-Chapter 0303, HSN Code 03039190 ranks #33 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #28). ## 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 | | #33 | HSN Code 03039190: Other Frozen Fish Livers/Roes/Milt (excl. pre-packaged) (this hsn code) | < ₹1 Crore |