---
title: "HSN Code for Smoked Pacific Or Atlantic Salmon | HSN 03054100 GST Rate"
description: "Find HSN and GST Rates for 03054100 related to Smoked Pacific Or Atlantic Salmon with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03054100/"
---

# HSN Code 03054100: Smoked Pacific Or Atlantic Salmon

- [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 |
| --- | --- | --- | --- | --- |
| Smoked fish, including fillets, other than edible fish offal : Pacific salmon (Oncorhynchus nerka, – Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo Salar) and Danube salmon (Hucho hucho)[ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Smoked fish, including fillets, other than edible fish offal : Pacific salmon (Oncorhynchus nerka, – Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo Salar) and Danube salmon (Hucho hucho) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3054100 ?

It includes Smoked Pacific Or Atlantic Salmon

### Does ‘pre‑packaged & labelled’ change GST on Smoked Pacific Or Atlantic Salmon?

Yes. When Smoked Pacific Or Atlantic Salmon 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 Smoked Pacific Or Atlantic Salmon?

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 much GST applies to Smoked Pacific Or Atlantic Salmon?

Under HSN 03054100, Smoked Pacific Or Atlantic Salmon 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 Smoked Pacific Or Atlantic Salmon?

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 Smoked Pacific Or Atlantic Salmon is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Smoked Pacific Or Atlantic Salmon and Nil for exempt lines. This avoids misclassification and wrong tax collection.

## India's trade performance: HSN Code 03054100 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: < ₹1 Crore — 0.0000% of India's total exports
- Imports: ₹9 Cr (−27.89% YoY) — 0.0002% of India's total imports
- Trade balance: −₹9 Cr (Deficit); surplus rank #9032 of 12657 HSN codes
- Share of Sub-Chapter 0305: 0.00% of its exports; import side 16.97%
- Rank within Sub-Chapter 0305: #13 of 30 by export value; import-side #2

### Key metrics

- National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25)
- Contribution to Sub-Ch. 0305: 0.00% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03054100

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% | 4.37 | 0.0001% | — | 16.48% | −4.37 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | 7.72 | 0.0002% | +76.66% | 27.30% | −7.72 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | −89.38% | 2.81% | −0.82 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | 3.68 | 0.0001% | +348.78% | 36.87% | −3.68 | — |
| FY 2022-23 | Nil | 0.0000% | — | 0.00% | 10.99 | 0.0002% | +198.64% | 24.92% | −10.99 | — |
| FY 2023-24 | Nil | 0.0000% | — | 0.00% | 13.05 | 0.0002% | +18.74% | 22.88% | −13.05 | — |
| FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.00% | 9.41 | 0.0002% | −27.89% | 16.97% | −9.40 | #10437 |

- CAGR (7-year): exports —/yr, imports 13.64%/yr (consistently Deficit)

## Key trade insights: HSN Code 03054100 export-import analysis

### Export snapshot for HSN Code 03054100

India exported ₹0.01 Crore worth of Smoked Pacific Or Atlantic Salmon in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 03054100 ranked #10437 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03054100 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 0305, it ranks #13 of 30. By trade surplus, it ranks #9032 of 12657.

### India records a trade deficit of ₹9.40 Crore in HSN Code 03054100 goods

In FY 2024-25, India's imports of ₹9.41 Cr exceeded exports of ₹0.01 Cr, resulting in a trade deficit of ₹9.40 Crore — ranking #9032 of 12657 by surplus magnitude.

### Import growth of 13.64% CAGR signals rising demand for Smoked Pacific Or Atlantic Salmon

India's imports under HSN Code 03054100 have grown at 13.64% CAGR, reaching ₹9.41 Crore in FY 2024-25.

### HSN Code 03054100 contributes 0.00% of Sub-Chapter 0305 exports — ranked #13

Among the 30 HSN codes under Sub-Chapter 0305, HSN Code 03054100 ranks #13 by export value — accounting for 0.00% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 16.97% share (rank #2).

## 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 |
| #13 | HSN Code 03054100: Smoked Pacific Or Atlantic Salmon (this hsn code) | < ₹1 Crore |