What products are classified under HSN 3055400 ?
It includes Dried fish (excluding offal)
HSN Code 03055400 represents Dried fish (excluding offal) under GST classification. This code helps businesses identify Dried fish (excluding offal) correctly for billing, taxation, and trade. With HSN Code 03055400, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Dried fish (excluding offal).
HSN Code 03055400 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 03 | Fish and crustaceans,molluscs and other acquatic invertibrates | 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets, of fish fit for human consumption | Dried fish, other than edible fish offal, whether or not salted but not smoked : Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| 03 | Fish and crustaceans,molluscs and other acquatic invertibrates | 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets, of fish fit for human consumption | Dried fish, other than edible fish offal, whether or not salted but not smoked : Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) | 2.5% | 2.5% | 5% | 0% |
Description of goods
Dried fish, other than edible fish offal, whether or not salted but not smoked : Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Chapter
03 – Fish and crustaceans,molluscs and other acquatic invertibrates
Sub Chapter
0305 – Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets, of fish fit for human consumption
Description of goods
Dried fish, other than edible fish offal, whether or not salted but not smoked : Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)
Chapter
03 – Fish and crustaceans,molluscs and other acquatic invertibrates
Sub Chapter
0305 – Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets, of fish fit for human consumption
Dried fish (excluding offal) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumptionflours, meals and pellets, of fish fit for human consumption | |
| Livers and roes of fish, dried, smoked, salted or in brine [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Livers and roes of fish, dried, smoked, salted or in brine | |
| Fish fillets, dried, salted or in brine, but not smoked | |
| Fish fillets, dried, salted or in brine, but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% – spp.,Silurus spp., Clarias spp., lctalurus spp.), carp (Cyprinus carpio, Carassius carassius, 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] | |
| Fish fillets, dried, salted or in brine, but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% – spp.,Silurus spp., Clarias spp., lctalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | |
| Fish fillets, dried, salted or in brine, but not smoked – Fish of the familes Bregmacerotidae, kg. 30% – Uclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Fish fillets, dried, salted or in brine, but not smoked – Fish of the familes Bregmacerotidae, kg. 30% – Uclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | |
| 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] | |
| Fish fillets, dried, salted or in brine, but not smoked – Other | |
| 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] | |
| 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) | |
| Smoked fish, including fillets, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii ) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Smoked fish, including fillets, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii ) | |
| 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] | |
| 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) | |
| 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) | |
| 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.) | |
| Smoked fish, including fillets, other than edible fish offal : Other[ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Smoked fish, including fillets, other than edible fish offal : Other | |
| 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] | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,Lepto- barbus hoeveni, Megalobrama spp.), 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] | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,Lepto- barbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Fish of the families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Fish of the families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Mumbai duck [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Mumbai duck | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Seer without head [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Seer without head | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Sprats [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Sprats | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Other | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii ) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii ) | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Anchovies (Engraulis spp. ) [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Anchovies (Engraulis spp. ) | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, 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] | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Mumbai duck [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Mumbai duck | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Seer without head [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Seer without head | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Sprats [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Sprats | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Other[ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Other | |
| Fish fins, heads, tails, maws and other edible fish offal : Shark fins [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Fish fins, heads, tails, maws and other edible fish offal : Shark fins | |
| Fish fins, heads, tails, maws and other edible fish offal : Fish heads, tails and maws [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Fish fins, heads, tails, maws and other edible fish offal : Fish heads, tails and maws | |
| Fish fins, heads, tails, maws and other edible fish offal : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | |
| Fish fins, heads, tails, maws and other edible fish offal : Other |
Fish, dried, salted or in brine; smokedfish, whether or not cooked before orduring the smoking process; flours,meals and pellets, of fish fit for humanconsumptionflours, meals and pellets, of fish fit for human consumption
Livers and roes of fish, dried, smoked, salted or in brine [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Livers and roes of fish, dried, smoked, salted or in brine
Fish fillets, dried, salted or in brine, but not smoked
Fish fillets, dried, salted or in brine, but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% – spp.,Silurus spp., Clarias spp., lctalurus spp.), carp (Cyprinus carpio, Carassius carassius, 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]
Fish fillets, dried, salted or in brine, but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% – spp.,Silurus spp., Clarias spp., lctalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
Fish fillets, dried, salted or in brine, but not smoked – Fish of the familes Bregmacerotidae, kg. 30% – Uclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Fish fillets, dried, salted or in brine, but not smoked – Fish of the familes Bregmacerotidae, kg. 30% – Uclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
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]
Fish fillets, dried, salted or in brine, but not smoked – Other
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]
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)
Smoked fish, including fillets, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii ) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Smoked fish, including fillets, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii )
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]
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)
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)
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.)
Smoked fish, including fillets, other than edible fish offal : Other[ other than fresh or chilled and other than pre-packaged and labelled unit container]
Smoked fish, including fillets, other than edible fish offal : Other
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]
Dried fish, other than edible fish offal, whether or not salted but not smoked : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
Dried fish, other than edible fish offal, whether or not salted but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,Lepto- barbus hoeveni, Megalobrama spp.), 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]
Dried fish, other than edible fish offal, whether or not salted but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,Lepto- barbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
Dried fish, other than edible fish offal, whether or not salted but not smoked : Fish of the families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Dried fish, other than edible fish offal, whether or not salted but not smoked : Fish of the families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Mumbai duck [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Mumbai duck
Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Seer without head [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Seer without head
Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Sprats [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Sprats
Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Other
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii ) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii )
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Anchovies (Engraulis spp. ) [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Anchovies (Engraulis spp. )
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, 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]
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Mumbai duck [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Mumbai duck
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Seer without head [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Seer without head
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Sprats [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Sprats
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Other[ other than fresh or chilled and other than pre-packaged and labelled unit container]
Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Other
Fish fins, heads, tails, maws and other edible fish offal : Shark fins [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Fish fins, heads, tails, maws and other edible fish offal : Shark fins
Fish fins, heads, tails, maws and other edible fish offal : Fish heads, tails and maws [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Fish fins, heads, tails, maws and other edible fish offal : Fish heads, tails and maws
Fish fins, heads, tails, maws and other edible fish offal : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Fish fins, heads, tails, maws and other edible fish offal : Other
It includes Dried fish (excluding offal)
Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.
Yes. When Dried fish (excluding offal) 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.
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.
Under HSN 03055400, Dried fish (excluding offal) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.
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.
Use separate invoice lines per HSN. Apply Varies for Dried fish (excluding offal) and Nil for exempt lines. This avoids misclassification and wrong tax collection.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.