--- title: "HSN Code for Dried fish (excluding offal) | HSN 03055400 GST Rate" description: "Find HSN and GST Rates for 03055400 related to Dried fish (excluding offal) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03055400/" --- # HSN Code 03055400: Dried fish (excluding offal) - [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 : 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% | | 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% | ## Frequently asked questions ### What products are classified under HSN 3055400 ? It includes Dried fish (excluding offal) ### Any import/export nuance for Dried fish (excluding offal)? 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 fish (excluding offal)? 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. ### Are e‑way bill and e‑invoice required for Dried fish (excluding offal)? 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 fish (excluding offal)? 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. ### Is ITC allowed for costs used to trade Dried fish (excluding offal)? 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 fish (excluding offal) is sold with exempt goods? 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. ## India's trade performance: HSN Code 03055400 (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 #5354 of 12657 HSN codes - Share of Sub-Chapter 0305: 0.02% of its exports; import side 0.00% - Rank within Sub-Chapter 0305: #11 of 30 by export value ### Key metrics - Export CAGR: -33.60% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9965 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +6,300.00% in FY 2022-23 - Contribution to Sub-Ch. 0305: 0.02% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03055400 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% | — | 0.10% | Nil | 0.0000% | — | 0.00% | +0.70 | #7913 | | 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 | < ₹1 Crore | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | +0.01 | #10198 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +6,300.00% | 0.17% | Nil | 0.0000% | — | 0.00% | +0.64 | #8483 | | FY 2023-24 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.02% | Nil | 0.0000% | — | 0.00% | +0.06 | #9965 | - CAGR (7-year): exports -33.60%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 03055400 export-import analysis ### Export decline: -33.60% CAGR over 7 years India's exports under HSN Code 03055400 have declined at a compound annual rate of -33.60% over 7 fiscal years, falling from ₹0.70 Crore in FY 2018-19 to ₹0.06 Crore in FY 2024-25. ### HSN Code 03055400 ranked #9965 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03055400 ranks #9965 out of 12657 HSN codes by total export value. Within Sub-Chapter 0305, it ranks #11 of 30. By trade surplus, it ranks #5354 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 03055400 exports The strongest single-year export movement for HSN Code 03055400 was recorded in FY 2022-23, when exports surged by 6,300.00% over the prior year. ### India maintains a trade surplus of ₹0.06 Crore in HSN Code 03055400 goods In FY 2024-25, India's exports of ₹0.06 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.06 Crore — ranking #5354 of 12657 by surplus magnitude. ### HSN Code 03055400 contributes 0.02% of Sub-Chapter 0305 exports — ranked #11 Among the 30 HSN codes under Sub-Chapter 0305, HSN Code 03055400 ranks #11 by export value — accounting for 0.02% 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)](https://busy.in/hsn/hsn-03055100/) | < ₹1 Crore | | #11 | HSN Code 03055400: Dried fish (excluding offal) (this hsn code) | < ₹1 Crore |