---
title: "HSN Code for Edible fish offal | HSN 03039990 GST Rate"
description: "Find HSN and GST Rates for 03039990 related to Edible fish offal with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03039990/"
---

# HSN Code 03039990: Edible fish offal

- [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: Other: Other edible fish offal (other than fresh or chilled and other than pre-packaged and labelled unit container)[ 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: Other: Other edible fish offal | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3039990 ?

It includes Edible fish offal

### Does ‘pre‑packaged & labelled’ change GST on Edible fish offal?

Yes. When Edible fish offal 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 Edible fish offal?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

### How much GST applies to Edible fish offal?

Under HSN 03039990, Edible fish offal attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### How to bill mixed items when Edible fish offal is sold with exempt goods?

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

### Are e‑way bill and e‑invoice required for Edible fish offal?

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 Edible fish offal?

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.