--- title: "HSN Code for Fish Fillets – Other | HSN 03053900 GST Rate" description: "Find HSN and GST Rates for 03053900 related to Fish Fillets – Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03053900/" --- # HSN Code 03053900: Fish Fillets – Other - [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 – Other [ 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 – Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3053900 ? It includes Fish Fillets – Other ### Any import/export nuance for Fish Fillets – Other? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ### Does ‘pre‑packaged & labelled’ change GST on Fish Fillets – Other? Yes. When Fish Fillets – Other 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 Fish Fillets – Other? 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. ### Is ITC allowed for costs used to trade Fish Fillets – Other? 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. ### How to bill mixed items when Fish Fillets – Other is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Fish Fillets – Other and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### How much GST applies to Fish Fillets – Other? Under HSN 03053900, Fish Fillets – Other attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ## India's trade performance: HSN Code 03053900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+34.38% YoY) — 0.0000% of India's total exports - Imports: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4853 of 12657 HSN codes - Share of Sub-Chapter 0305: 0.12% of its exports; import side 0.00% - Rank within Sub-Chapter 0305: #7 of 30 by export value ### Key metrics - Export CAGR: -28.13% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8930 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +387.50% in FY 2022-23 - Contribution to Sub-Ch. 0305: 0.12% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03053900 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 | 3.12 | 0.0001% | — | 0.47% | 10.42 | 0.0003% | — | 39.29% | −7.30 | #6411 | | FY 2019-20 | 1.94 | 0.0001% | −37.82% | 0.41% | 16.27 | 0.0005% | +56.14% | 57.53% | −14.33 | #6962 | | FY 2020-21 | 5.80 | 0.0003% | +198.97% | 0.95% | 22.69 | 0.0008% | +39.46% | 77.81% | −16.89 | #5761 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −88.97% | 0.13% | 1.91 | 0.0000% | −91.58% | 19.14% | −1.27 | #8394 | | FY 2022-23 | 3.12 | 0.0001% | +387.50% | 0.82% | Nil | 0.0000% | −100.00% | 0.00% | +3.12 | #6960 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −89.74% | 0.09% | Nil | 0.0000% | — | 0.00% | +0.32 | #9139 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +34.38% | 0.12% | Nil | 0.0000% | — | 0.00% | +0.43 | #8930 | - CAGR (7-year): exports -28.13%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 03053900 export-import analysis ### Export decline: -28.13% CAGR over 7 years India's exports under HSN Code 03053900 have declined at a compound annual rate of -28.13% over 7 fiscal years, falling from ₹3.12 Crore in FY 2018-19 to ₹0.43 Crore in FY 2024-25. ### HSN Code 03053900 ranked #8930 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03053900 ranks #8930 out of 12657 HSN codes by total export value. Within Sub-Chapter 0305, it ranks #7 of 30. By trade surplus, it ranks #4853 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 03053900 exports The strongest single-year export movement for HSN Code 03053900 was recorded in FY 2022-23, when exports surged by 387.50% over the prior year. ### India maintains a trade surplus of ₹0.43 Crore in HSN Code 03053900 goods In FY 2024-25, India's exports of ₹0.43 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.43 Crore — ranking #4853 of 12657 by surplus magnitude. ### HSN Code 03053900 contributes 0.12% of Sub-Chapter 0305 exports — ranked #7 Among the 30 HSN codes under Sub-Chapter 0305, HSN Code 03053900 ranks #7 by export value — accounting for 0.12% 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 (this hsn code) | < ₹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 |