--- title: "HSN Code for Dried/Smoked/Salted Fish Livers/Roes (Non-Retail) | HSN 03052000 GST Rate" description: "Find HSN and GST Rates for 03052000 related to Dried/Smoked/Salted Fish Livers/Roes (Non-Retail) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03052000/" --- # HSN Code 03052000: Dried/Smoked/Salted Fish Livers/Roes (Non-Retail) - [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 | | --- | --- | --- | --- | --- | | Livers and roes of fish, dried, smoked, salted or in brine [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Livers and roes of fish, dried, smoked, salted or in brine | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3052000 ? It includes Dried/Smoked/Salted Fish Livers/Roes (Non-Retail) ### How should I show Dried/Smoked/Salted Fish Livers/Roes (Non-Retail) on the invoice? Use the correct HSN and mention the form (fresh/chilled vs frozen/dried) and whether it’s pre‑packaged & labelled. ### Can I claim ITC on expenses linked to Dried/Smoked/Salted Fish Livers/Roes (Non-Retail)? No. ITC attributable to exempt/Nil supplies is not available. If you also make taxable supplies, apportion and reverse credit under Rule 42. ### Any typical mistake to avoid with Dried/Smoked/Salted Fish Livers/Roes (Non-Retail)? 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 Dried/Smoked/Salted Fish Livers/Roes (Non-Retail)? 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 03052000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−80.95% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5420 of 12657 HSN codes - Share of Sub-Chapter 0305: 0.01% of its exports; import side 0.00% - Rank within Sub-Chapter 0305: #12 of 30 by export value ### Key metrics - National export rank: #10112 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +950.00% in FY 2023-24 - Contribution to Sub-Ch. 0305: 0.01% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03052000 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. 0305 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 0305 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.07% | −0.02 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.01% | Nil | 0.0000% | — | 0.00% | +0.02 | #10152 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +950.00% | 0.06% | Nil | 0.0000% | — | 0.00% | +0.21 | #9406 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −80.95% | 0.01% | Nil | 0.0000% | — | 0.00% | +0.04 | #10112 | ## Key trade insights: HSN Code 03052000 export-import analysis ### Export snapshot for HSN Code 03052000 India exported ₹0.04 Crore worth of Dried/Smoked/Salted Fish Livers/Roes (Non-Retail) in FY 2024-25. Multi-year trend data is being compiled for this hsn code. ### HSN Code 03052000 ranked #10112 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03052000 ranks #10112 out of 12657 HSN codes by total export value. Within Sub-Chapter 0305, it ranks #12 of 30. By trade surplus, it ranks #5420 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 03052000 exports The strongest single-year export movement for HSN Code 03052000 was recorded in FY 2023-24, when exports surged by 950.00% over the prior year. ### India maintains a trade surplus of ₹0.04 Crore in HSN Code 03052000 goods In FY 2024-25, India's exports of ₹0.04 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.04 Crore — ranking #5420 of 12657 by surplus magnitude. ### HSN Code 03052000 contributes 0.01% of Sub-Chapter 0305 exports — ranked #12 Among the 30 HSN codes under Sub-Chapter 0305, HSN Code 03052000 ranks #12 by export value — accounting for 0.01% 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 0305 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 03057200: Fish Heads, Tails & Maws](https://busy.in/hsn/hsn-03057200/) | ₹173 Cr | | #2 | [HSN Code 03055990: Dried fish (other, unpackaged)](https://busy.in/hsn/hsn-03055990/) | ₹165 Cr | | #3 | [HSN Code 03055910: Dried Mumbai duck (unsalted, unpackaged)](https://busy.in/hsn/hsn-03055910/) | ₹12 Cr | | #4 | [HSN Code 03056990: Other Salted Fish](https://busy.in/hsn/hsn-03056990/) | ₹3 Cr | | #5 | [HSN Code 03054900: Other Smoked Fish](https://busy.in/hsn/hsn-03054900/) | ₹1 Cr | | #6 | [HSN Code 03057100: Shark Fins and Other Edible Fish Offal](https://busy.in/hsn/hsn-03057100/) | < ₹1 Crore | | #7 | [HSN Code 03053900: Fish Fillets – Other](https://busy.in/hsn/hsn-03053900/) | < ₹1 Crore | | #8 | [HSN Code 03055930: Dried sprats (unpackaged)](https://busy.in/hsn/hsn-03055930/) | < ₹1 Crore | | #9 | [HSN Code 03056300: Salted Anchovies (Excluding Fresh or Chilled)](https://busy.in/hsn/hsn-03056300/) | < ₹1 Crore | | #10 | [HSN Code 03055100: Dried cod (unsalted, unpackaged)](https://busy.in/hsn/hsn-03055100/) | < ₹1 Crore | | #12 | HSN Code 03052000: Dried/Smoked/Salted Fish Livers/Roes (Non-Retail) (this hsn code) | < ₹1 Crore |