--- title: "HSN Code for Dried fish (other, unpackaged) | HSN 03055990 GST Rate" description: "Find HSN and GST Rates for 03055990 related to Dried fish (other, unpackaged) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03055990/" --- # HSN Code 03055990: Dried fish (other, 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 : Other : Other [ 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 : Other : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3055990 ? It includes Dried fish (other, unpackaged) ### Is ITC allowed for costs used to trade Dried fish (other, 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 fish (other, unpackaged) is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Dried fish (other, unpackaged) and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Does ‘pre‑packaged & labelled’ change GST on Dried fish (other, unpackaged)? Yes. When Dried fish (other, 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. ### How much GST applies to Dried fish (other, unpackaged)? Under HSN 03055990, Dried fish (other, unpackaged) attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice. ### Any import/export nuance for Dried fish (other, unpackaged)? Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging. ## India's trade performance: HSN Code 03055990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹165 Cr (+7.66% YoY) — 0.0045% of India's total exports - Imports: ₹46 Cr (+5.19% YoY) — 0.0008% of India's total imports - Trade balance: ₹119 Cr (Surplus); surplus rank #1485 of 12657 HSN codes - Share of Sub-Chapter 0305: 46.39% of its exports; import side 83.04% - Rank within Sub-Chapter 0305: #2 of 30 by export value; import-side #1 ### Key metrics - Export CAGR: 1.30% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2054 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +18.11% in FY 2023-24 - Contribution to Sub-Ch. 0305: 46.39% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03055990 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 | 153.01 | 0.0067% | — | 22.93% | 10.66 | 0.0003% | — | 40.20% | +142.35 | #1575 | | FY 2019-20 | 178.75 | 0.0081% | +16.82% | 38.22% | < ₹1 Crore | 0.0000% | −91.65% | 3.15% | +177.86 | #1423 | | FY 2020-21 | 203.32 | 0.0095% | +13.75% | 33.16% | 5.62 | 0.0002% | +531.46% | 19.27% | +197.70 | #1343 | | FY 2021-22 | 162.99 | 0.0052% | −19.84% | 34.05% | 3.81 | 0.0001% | −32.21% | 38.18% | +159.18 | #1852 | | FY 2022-23 | 130.01 | 0.0036% | −20.23% | 34.14% | 33.10 | 0.0006% | +768.77% | 75.04% | +96.91 | #2213 | | FY 2023-24 | 153.55 | 0.0042% | +18.11% | 44.73% | 43.77 | 0.0008% | +32.24% | 76.74% | +109.78 | #2079 | | FY 2024-25 | 165.31 | 0.0045% | +7.66% | 46.39% | 46.04 | 0.0008% | +5.19% | 83.04% | +119.27 | #2054 | - CAGR (7-year): exports 1.30%/yr, imports 27.61%/yr (consistently Surplus) ## Key trade insights: HSN Code 03055990 export-import analysis ### Consistent export growth: 1.30% CAGR over 7 years India's exports under HSN Code 03055990 have grown at a compound annual rate of 1.30% over 7 fiscal years, rising from ₹153.01 Crore in FY 2018-19 to ₹165.31 Crore in FY 2024-25. ### HSN Code 03055990 ranked #2054 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03055990 ranks #2054 out of 12657 HSN codes by total export value. Within Sub-Chapter 0305, it ranks #2 of 30. By trade surplus, it ranks #1485 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 03055990 exports The strongest single-year export movement for HSN Code 03055990 was recorded in FY 2023-24, when exports surged by 18.11% over the prior year. ### India maintains a trade surplus of ₹119.27 Crore in HSN Code 03055990 goods In FY 2024-25, India's exports of ₹165.31 Cr exceeded imports of ₹46.04 Cr, resulting in a trade surplus of ₹119.27 Crore — ranking #1485 of 12657 by surplus magnitude. ### Import growth of 27.61% CAGR signals rising demand for Dried fish (other, unpackaged) India's imports under HSN Code 03055990 have grown at 27.61% CAGR, reaching ₹46.04 Crore in FY 2024-25. ### HSN Code 03055990 contributes 46.39% of Sub-Chapter 0305 exports — ranked #2 Among the 30 HSN codes under Sub-Chapter 0305, HSN Code 03055990 ranks #2 by export value — accounting for 46.39% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 83.04% share (rank #1). ## 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) (this hsn code) | ₹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 |