--- title: "HSN Code for Dried cod (unsalted, unpackaged) | HSN 03055100 GST Rate" description: "Find HSN and GST Rates for 03055100 related to Dried cod (unsalted, unpackaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03055100/" --- # HSN Code 03055100: Dried cod (unsalted, unpackaged) - [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 | | --- | --- | --- | --- | --- | | Dried fish, other than edible fish offal, whether or not salted but not smoked : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% | | Dried fish, other than edible fish offal, whether or not salted but not smoked : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3055100 ? It includes Dried cod (unsalted, unpackaged) ### Any import/export nuance for Dried cod (unsalted, unpackaged)? 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 Dried cod (unsalted, unpackaged)? Yes. When Dried cod (unsalted, unpackaged) 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 cod (unsalted, unpackaged)? 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 Dried cod (unsalted, unpackaged)? Under HSN 03055100, Dried cod (unsalted, unpackaged) 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 cod (unsalted, unpackaged)? 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 Dried cod (unsalted, unpackaged) is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Dried cod (unsalted, unpackaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ## India's trade performance: HSN Code 03055100 (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: Nil — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5186 of 12657 HSN codes - Share of Sub-Chapter 0305: 0.04% of its exports; import side 0.00% - Rank within Sub-Chapter 0305: #10 of 30 by export value ### Key metrics - Export CAGR: -1.23% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9637 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −100.00% in FY 2019-20 - Contribution to Sub-Ch. 0305: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03055100 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 | < ₹1 Crore | 0.0000% | — | 0.02% | Nil | 0.0000% | — | 0.00% | +0.14 | #9021 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2020-21 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.04% | Nil | 0.0000% | — | 0.00% | +0.13 | #9637 | - CAGR (7-year): exports -1.23%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 03055100 export-import analysis ### Export decline: -1.23% CAGR over 7 years India's exports under HSN Code 03055100 have declined at a compound annual rate of -1.23% over 7 fiscal years, falling from ₹0.14 Crore in FY 2018-19 to ₹0.13 Crore in FY 2024-25. ### HSN Code 03055100 ranked #9637 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03055100 ranks #9637 out of 12657 HSN codes by total export value. Within Sub-Chapter 0305, it ranks #10 of 30. By trade surplus, it ranks #5186 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 03055100 exports The strongest single-year export movement for HSN Code 03055100 was recorded in FY 2019-20, when exports declined by 100.00% over the prior year. ### India maintains a trade surplus of ₹0.13 Crore in HSN Code 03055100 goods In FY 2024-25, India's exports of ₹0.13 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.13 Crore — ranking #5186 of 12657 by surplus magnitude. ### HSN Code 03055100 contributes 0.04% of Sub-Chapter 0305 exports — ranked #10 Among the 30 HSN codes under Sub-Chapter 0305, HSN Code 03055100 ranks #10 by export value — accounting for 0.04% 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](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) (this hsn code) | < ₹1 Crore |