---
title: "HSN Code for Smoked Fish| Trout | HSN 03054300 GST Rate"
description: "Find HSN and GST Rates for 03054300 related to Smoked Fish| Trout with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03054300/"
---

# HSN Code 03054300: Smoked Fish| Trout

- [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 : Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) [ 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 : Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3054300 ?

It includes Smoked Fish| Trout

### Any import/export nuance for Smoked Fish/ Trout?

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

### How much GST applies to Smoked Fish/ Trout?

Under HSN 03054300, Smoked Fish/ Trout attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### How to bill mixed items when Smoked Fish/ Trout is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Smoked Fish/ Trout and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Are e‑way bill and e‑invoice required for Smoked Fish/ Trout?

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.

### Does ‘pre‑packaged & labelled’ change GST on Smoked Fish/ Trout?

Yes. When Smoked Fish/ Trout 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.