---
title: "HSN Code for Smoked Herrings (excl. pre-packaged) | HSN 03054400 GST Rate"
description: "Find HSN and GST Rates for 03054400 related to Smoked Herrings (excl. pre-packaged) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03054400/"
---

# HSN Code 03054400: Smoked Herrings (excl. pre-packaged)

- [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 : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., mylopharyngodon piceus), eels (anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) (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 : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., mylopharyngodon piceus), eels (anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3054400 ?

It includes Smoked Herrings (excl. pre-packaged)

### Does ‘pre‑packaged & labelled’ change GST on Smoked Herrings (excl. pre-packaged)?

Yes. When Smoked Herrings (excl. pre-packaged) 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.

### Any import/export nuance for Smoked Herrings (excl. pre-packaged)?

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 Smoked Herrings (excl. pre-packaged) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Smoked Herrings (excl. pre-packaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### How much GST applies to Smoked Herrings (excl. pre-packaged)?

Under HSN 03054400, Smoked Herrings (excl. pre-packaged) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

### Are e‑way bill and e‑invoice required for Smoked Herrings (excl. pre-packaged)?

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 Smoked Herrings (excl. pre-packaged)?

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.