---
title: "HSN Code for Fish fillets, dried, salted or in brine, but not smoked | HSN 03051000 GST Rate"
description: "Find HSN and GST Rates for 03051000 related to Fish fillets, dried, salted or in brine, but not smoked with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03051000/"
---

# HSN Code 03051000: Fish fillets, dried, salted or in brine, but not smoked

- [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 0305: Dried or salted fish products](https://busy.in/hsn/sub-chapter-0305/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumptionflours, meals and pellets, of fish fit for human consumption | 0% | 0% | 0% | 0% |

## Frequently asked questions

### What products are classified under HSN 3051000 ?

It includes Sea Shell Flesh (Aquatic Invertebrates)

### Does packaging or labelling change the GST for Fish fillets, dried, salted or in brine, but not smoked?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Any common misclassification issue with Fish fillets, dried, salted or in brine, but not smoked?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Fish fillets, dried, salted or in brine, but not smoked?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Do e‑way bill and e‑invoice apply for Fish fillets, dried, salted or in brine, but not smoked?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### How much GST applies to Fish fillets, dried, salted or in brine, but not smoked?

Under HSN 03051000, Fish fillets, dried, salted or in brine, but not smoked attracts Varies when sold in taxable form. Describe the exact form on the invoice.