---
title: "HSN Code for Dried fish fillets | HSN 03053200 GST Rate"
description: "Find HSN and GST Rates for 03053200 related to Dried fish fillets with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03053200/"
---

# HSN Code 03053200: Dried fish fillets

- [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 fillets, dried, salted or in brine, but not smoked – Fish of the familes Bregmacerotidae, kg. 30% – Uclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Fish fillets, dried, salted or in brine, but not smoked – Fish of the familes Bregmacerotidae, kg. 30% – Uclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3053200 ?

It includes Dried fish fillets

### Does ‘pre‑packaged & labelled’ change GST on Dried fish fillets?

Yes. When Dried fish fillets 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.

### Are e‑way bill and e‑invoice required for Dried fish fillets?

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.

### Any import/export nuance for Dried fish fillets?

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

### How to bill mixed items when Dried fish fillets is sold with exempt goods?

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

### How much GST applies to Dried fish fillets?

Under HSN 03053200, Dried fish fillets attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Is ITC allowed for costs used to trade Dried fish fillets?

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.