HSN Code 03045990: Other, Fresh Or Chilled | Other|- Other

HSN Code 03045990 represents Other, Fresh Or Chilled | Other|- Other under GST classification. This code helps businesses identify Other, Fresh Or Chilled | Other|- Other correctly for billing, taxation, and trade. With HSN Code 03045990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other, Fresh Or Chilled | Other|- Other.

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Description of Goods for HSN Code 03045990

HSN Code 03045990 relates to the following description.

Description of Goods

Other, fresh or chilled : Other:- Other

Chapter

03 - Fish and crustaceans,molluscs and other acquatic invertibrates

Sub Chapter

0304 - Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

CGST

0%

SGST

0%

IGST

0%

CESS

0%

What does HSN Code 03045990 not include?

Other, Fresh Or Chilled | Other|- Other does not include products with the following descriptions.

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen fresh or chilled

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen -fresh or chilled: — swordfish (xiphia gladius)

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- fresh or chilled: — toothfish (dissostichus spp.)

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen - fresh or chilled: — other

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets hilsa

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets shark

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets seer

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets tuna

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets cuttlefish

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen frozen fillets other

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: swordfish (xiphias gladius)

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: toothfish (dissostichus spp.)

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets:- other: — hilsa

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other: — shark

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other:— seer

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other — tuna

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen - frozen fillets: -other: — cuttlefish

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: -other: — other

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Tilapias (oreochromis spp.)

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) :Catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.)

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Nile Perch (Lates niloticus)

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Other

Fresh or chilled fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) , Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Fresh or chilled fillets of other fish :Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Fresh or chilled fillets of other fish : Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

Fresh or chilled fillets of other fish : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Other, fresh or chilled : Tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch ( Lates niloticus ) and snakeheads (Channa spp. )

Other, fresh or chilled : Fish of the families Bregmacerotidae, Euclichthyidae, kg. Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) : Tilapias ( Oreochromis spp .) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) : Tilapias ( Oreochromis spp .)

Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp.)

Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) :Nile Perch (Lates niloticus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) :Nile Perch (Lates niloticus)

Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads(Channa spp.) : Other

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Haddock (Melanogrammus aeglefinus [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Haddock (Melanogrammus aeglefinus)

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Coalfish (Pollachius virens) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Coalfish (Pollachius virens)

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Hake (Merluccius spp., Urophycis spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Hake (Merluccius spp., Urophycis spp.)

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:- Alaska Pollack (Theragra chalcogramma) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:- Alaska Pollack (Theragra chalcogramma)

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Other[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Other

Frozen fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) (Other than pre-packaged and labelled container)

Frozen fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Frozen fillets of other fish : Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Frozen fillets of other fish : Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

Frozen fillets of other fish : Swordfish (Xiphias gladius) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Toothfish (Dissostichus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Herrings (Clupea harengus, Clupea pallasii) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)

Dogfish, other sharks Rays and skates (Rajidae): Dogfish [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Dogfish, other sharks Rays and skates (Rajidae): other sharks [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Dogfish, other sharks Rays and skates (Rajidae): Rays and skates (Rajidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Other : Hilsa [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Other : Seer [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Other : Tuna [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Frozen fillets of other fish : Other : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen-other

Other, frozen : Swordfish (Xiphias gladius) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen: Toothfish (Dissostichus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen : Tilapias (Oreochromis spp.), catfish (Pangasius spp ., Silurus spp Clarias spp ., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen : Tilapias (Oreochromis spp.), catfish (Pangasius spp ., Silurus spp Clarias spp ., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. )

Other, frozen : Alaska Pollack ( Theragra chalcogramma ) (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other, frozen : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae ,Melanonidae , Merlucciidae, Moridae and Muraeno-lepididae, other than Alaska Pollack (Theragra chalcogramma )[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae ,Melanonidae , Merlucciidae, Moridae and Muraeno-lepididae, other than Alaska Pollack (Theragra chalcogramma )

Other, frozen : Dogfish and other sharks [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen : Rays and skates (Rajidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other, frozen : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

India’s Trade Performance — HSN Code 03045990 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹6 Cr

+59,200.00% vs FY 2023-24

0.0002% of India’s total exports

India’s Imports

FY 2024-25

Nil

First year of recorded data

0.0000% of India’s total imports

Trade Balance

FY 2024-25

₹6 Cr

Trade Surplus

Surplus rank #3633 of 12657 HSN codes

% of Sub-Chapter 0304

FY 2024-25

0.29%

Share of Sub-Chapter 0304’s total exports in FY 2024-25

Import side: 0.00% of Sub-Chapter 0304’s imports

Rank Within Sub-Chapter 0304

FY 2024-25

#5 of 81

Position by export value among HSN codes in Sub-Chapter 0304

At a glance

10.15%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#6413

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+59,200.00%

Peak Growth Year

FY 2024-25 · strongest single-year move

0.29%

Contribution to Sub-Ch. 0304

Share of Sub-Chapter 0304 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #6351

Balance

+2.82

Exports

3.32 ₹ Cr

0.0001% share

YoY

0.18% of Sub-Ch. 0304

Imports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.26% of Sub-Ch. 0304

FY 2019-20

Balance

−0.03

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0304

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−94.00% YoY

0.01% of Sub-Ch. 0304

FY 2020-21 Exp. Rank #9138

Balance

+0.12

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.01% of Sub-Ch. 0304

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0304

FY 2021-22

Balance

−24.95

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0304

Imports

24.95 ₹ Cr

0.0005% share

YoY

12.26% of Sub-Ch. 0304

FY 2022-23 Exp. Rank #9967

Balance

+0.04

Exports

< ₹1 Crore ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0304

Imports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 0304

FY 2023-24 Exp. Rank #10473

Balance

+0.01

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−75.00% YoY

0.00% of Sub-Ch. 0304

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0304

FY 2024-25 Exp. Rank #6413

Balance

+5.93

Exports

5.93 ₹ Cr

0.0002% share

+59,200.00% YoY

0.29% of Sub-Ch. 0304

Imports

Nil ₹ Cr

0.0000% share

YoY

0.00% of Sub-Ch. 0304

CAGR · 7-Year

Exports

10.15% /yr

Imports

Consistently Surplus
Sub-Chapter 0304 total

reference, FY 2024-25

Export

₹2,055.36 Cr

Import

₹247.32 Cr

Trade Balance

+1,808.04

Peak export growth year Latest available data Not available YoY = change vs previous FY

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.

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Frequently Asked Questions

Clear answers to common queries about HSN Code 03045990 and GST compliance.

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.

Important Disclaimer

The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.