---
title: "HSN Code for Sharks | HSN 03048820 GST Rate"
description: "Find HSN and GST Rates for 03048820 related to Sharks with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03048820/"
---

# HSN Code 03048820: Sharks

- [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 |
| --- | --- | --- | --- | --- |
| Dogfish, other sharks Rays and skates (Rajidae): other sharks [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Dogfish, other sharks Rays and skates (Rajidae): other sharks | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3048820 ?

It includes Sharks

### Are e‑way bill and e‑invoice required for Sharks?

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.

### How to bill mixed items when Sharks is sold with exempt goods?

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

### Does ‘pre‑packaged & labelled’ change GST on Sharks?

Yes. When Sharks 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.

### Is ITC allowed for costs used to trade Sharks?

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.

### Any import/export nuance for Sharks?

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