--- title: "HSN Code for Other, Fresh Or Chilled | Other|- Other | HSN 03045990 GST Rate" description: "Find HSN and GST Rates for 03045990 related to Other, Fresh Or Chilled | Other|- Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03045990/" --- # HSN Code 03045990: Other, Fresh Or Chilled | Other|- Other - [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 0304: Fresh or dried fruits](https://busy.in/hsn/sub-chapter-0304/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other, fresh or chilled : Other:- Other | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 3045990 ? It includes Other, Fresh Or Chilled | Other|- Other ### Does e‑invoicing apply for Other, Fresh Or Chilled / Other/- Other? 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. ### Can I claim ITC on expenses linked to Other, Fresh Or Chilled / Other/- Other? 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, Fresh Or Chilled / Other/- Other on the invoice? Use the correct HSN and mention the form (fresh/chilled vs frozen/dried) and whether it’s pre‑packaged & labelled. ### Any typical mistake to avoid with Other, Fresh Or Chilled / Other/- Other? Don’t charge GST on exempt fresh/chilled items. Only non‑fresh/chilled, pre‑packaged & labelled packs draw 5%. ### Do I need an e‑way bill when moving Other, Fresh Or Chilled / Other/- Other? e‑Way bill may be required if the consignment value exceeds ₹50,000, subject to notified exemptions. Check your state’s list for agri/animal goods. ## India's trade performance: HSN Code 03045990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹6 Cr (+59,200.00% YoY) — 0.0002% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: ₹6 Cr (Surplus); surplus rank #3633 of 12657 HSN codes - Share of Sub-Chapter 0304: 0.29% of its exports; import side 0.00% - Rank within Sub-Chapter 0304: #5 of 81 by export value ### Key metrics - Export CAGR: 10.15% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #6413 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +59,200.00% in FY 2024-25 - Contribution to Sub-Ch. 0304: 0.29% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03045990 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. 0304 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0304 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 3.32 | 0.0001% | — | 0.18% | < ₹1 Crore | 0.0000% | — | 0.26% | +2.82 | #6351 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −94.00% | 0.01% | −0.03 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.01% | Nil | 0.0000% | −100.00% | 0.00% | +0.12 | #9138 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | 24.95 | 0.0005% | — | 12.26% | −24.95 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.04 | #9967 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −75.00% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.01 | #10473 | | FY 2024-25 | 5.93 | 0.0002% | +59,200.00% | 0.29% | Nil | 0.0000% | — | 0.00% | +5.93 | #6413 | - CAGR (7-year): exports 10.15%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 03045990 export-import analysis ### Consistent export growth: 10.15% CAGR over 7 years India's exports under HSN Code 03045990 have grown at a compound annual rate of 10.15% over 7 fiscal years, rising from ₹3.32 Crore in FY 2018-19 to ₹5.93 Crore in FY 2024-25. ### HSN Code 03045990 ranked #6413 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03045990 ranks #6413 out of 12657 HSN codes by total export value. Within Sub-Chapter 0304, it ranks #5 of 81. By trade surplus, it ranks #3633 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 03045990 exports The strongest single-year export movement for HSN Code 03045990 was recorded in FY 2024-25, when exports surged by 59,200.00% over the prior year. ### India maintains a trade surplus of ₹5.93 Crore in HSN Code 03045990 goods In FY 2024-25, India's exports of ₹5.93 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹5.93 Crore — ranking #3633 of 12657 by surplus magnitude. ### HSN Code 03045990 contributes 0.29% of Sub-Chapter 0304 exports — ranked #5 Among the 81 HSN codes under Sub-Chapter 0304, HSN Code 03045990 ranks #5 by export value — accounting for 0.29% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## Related HSN Codes in Sub-Chapter 0304 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 03049900: Fish Fillets & Meat (Fresh, Chilled or Frozen)](https://busy.in/hsn/hsn-03049900/) | ₹1,824 Cr | | #2 | [HSN Code 03048990: Frozen fish fillets (other)](https://busy.in/hsn/hsn-03048990/) | ₹180 Cr | | #3 | [HSN Code 03048700: Frozen tuna & bonito fillets](https://busy.in/hsn/hsn-03048700/) | ₹18 Cr | | #4 | [HSN Code 03044940: Tuna fillets](https://busy.in/hsn/hsn-03044940/) | ₹6 Cr | | #5 | HSN Code 03045990: Other, Fresh Or Chilled \| Other\|- Other (this hsn code) | ₹6 Cr | | #6 | [HSN Code 03044500: Fresh/chilled swordfish fillets](https://busy.in/hsn/hsn-03044500/) | ₹6 Cr | | #7 | [HSN Code 03048400: Frozen swordfish fillets](https://busy.in/hsn/hsn-03048400/) | ₹4 Cr | | #8 | [HSN Code 03045400: Swordfish: Fresh or chilled](https://busy.in/hsn/hsn-03045400/) | ₹3 Cr | | #9 | [HSN Code 03043900: Fresh Tilapia, catfish, carp, eel, Nile perch](https://busy.in/hsn/hsn-03043900/) | ₹3 Cr | | #10 | [HSN Code 03046100: Frozen tilapia fillets](https://busy.in/hsn/hsn-03046100/) | ₹1 Cr |