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HSN Code 03055990: Other Dried Fish, Whether or Not Salted, Not Smoked

HSN Code 03055990 represents Other Dried Fish, Whether or Not Salted, Not Smoked under GST classification. This code helps businesses identify Other Dried Fish, Whether or Not Salted, Not Smoked correctly for billing, taxation, and trade. With HSN Code 03055990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Other Dried Fish, Whether or Not Salted, Not Smoked.

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Description of Goods for HSN Code 03055990

HSN Code 03055990 relates to the following description.

Description of Goods

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]

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

CGST

0%

SGST

0%

IGST

0%

CESS

0%

Description of Goods

Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Other

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

CGST

0% or 2.5%

SGST

0% or 2.5%

IGST

0% or 5%

CESS

0%

Exempt when not pre-packaged and labelled; 5% when pre-packaged and labelled.

What does HSN Code 03055990 not include?

Other Dried Fish, Whether or Not Salted, Not Smoked does not include products with the following descriptions.

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]

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]

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]

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 : 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]

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)

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

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 : 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]

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India’s Trade Performance — HSN Code 03055990 in FY 2025-26

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2025-26 Values in ₹ Crore

India’s Exports

FY 2025-26

₹161 Cr

−2.42% vs FY 2024-25

0.0041% of India’s total exports

India’s Imports

FY 2025-26

₹58 Cr

+26.15% vs FY 2024-25

0.0008% of India’s total imports

Trade Balance

FY 2025-26

₹103 Cr

Trade Surplus

Surplus rank #1663 of 12872 HSN codes

% of Sub-Chapter 0305

FY 2025-26

47.86%

Share of Sub-Chapter 0305’s total exports in FY 2025-26

Import side: 86.92% of Sub-Chapter 0305’s imports

Rank Within Sub-Chapter 0305

FY 2025-26

#1 of 30

Position by export value among HSN codes in Sub-Chapter 0305

Import-side rank: #1 of 30

At a glance

0.76%

Export CAGR

FY 2018-19 → FY 2025-26 · 8 fiscal years

#2222

National Export Rank

of 12872 HSN codes by export value, FY 2025-26

+18.11%

Peak Growth Year

FY 2023-24 · strongest single-year move

47.86%

Contribution to Sub-Ch. 0305

Share of Sub-Chapter 0305 exports in FY 2025-26

India Export-Import Trade Statistics for HSN Code 03055990

8-year export and import data, FY 2018-19 to FY 2025-26, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

FY 2018-19 Exp. Rank #1575

Balance

+142.35

Exports

153.01 ₹ Cr

0.0067% share

— YoY

22.93% of Sub-Ch. 0305

Imports

10.66 ₹ Cr

0.0003% share

— YoY

40.20% of Sub-Ch. 0305

FY 2019-20 Exp. Rank #1423

Balance

+177.86

Exports

178.75 ₹ Cr

0.0081% share

+16.82% YoY

38.22% of Sub-Ch. 0305

Imports

< ₹1 Crore ₹ Cr

0.0000% share

−91.65% YoY

3.15% of Sub-Ch. 0305

FY 2020-21 Exp. Rank #1343

Balance

+197.70

Exports

203.32 ₹ Cr

0.0095% share

+13.75% YoY

33.16% of Sub-Ch. 0305

Imports

5.62 ₹ Cr

0.0002% share

+531.46% YoY

19.27% of Sub-Ch. 0305

FY 2021-22 Exp. Rank #1852

Balance

+159.18

Exports

162.99 ₹ Cr

0.0052% share

−19.84% YoY

34.05% of Sub-Ch. 0305

Imports

3.81 ₹ Cr

0.0001% share

−32.21% YoY

38.18% of Sub-Ch. 0305

FY 2022-23 Exp. Rank #2213

Balance

+96.91

Exports

130.01 ₹ Cr

0.0036% share

−20.23% YoY

34.14% of Sub-Ch. 0305

Imports

33.10 ₹ Cr

0.0006% share

+768.77% YoY

75.04% of Sub-Ch. 0305

FY 2023-24 Exp. Rank #2079

Balance

+109.78

Exports

153.55 ₹ Cr

0.0042% share

+18.11% YoY

44.73% of Sub-Ch. 0305

Imports

43.77 ₹ Cr

0.0008% share

+32.24% YoY

76.74% of Sub-Ch. 0305

FY 2024-25 Exp. Rank #2054

Balance

+119.27

Exports

165.31 ₹ Cr

0.0045% share

+7.66% YoY

46.39% of Sub-Ch. 0305

Imports

46.04 ₹ Cr

0.0008% share

+5.19% YoY

83.04% of Sub-Ch. 0305

FY 2025-26 Exp. Rank #2222

Balance

+103.23

Exports

161.31 ₹ Cr

0.0041% share

−2.42% YoY

47.86% of Sub-Ch. 0305

Imports

58.08 ₹ Cr

0.0008% share

+26.15% YoY

86.92% of Sub-Ch. 0305

CAGR · 8-Year

Exports

0.76% /yr

Imports

27.40% /yr

Consistently Surplus
Sub-Chapter 0305 total

reference, FY 2025-26

Export

₹337.07 Cr

Import

₹66.82 Cr

Trade Balance

+270.25

Peak export growth year Latest available data Not available YoY = change vs previous FY

Key Trade Insights: HSN Code 03055990 Export-Import Analysis

Consistent Export Growth: 0.76% CAGR Over 8 Years

India's exports under HSN Code 03055990 have grown at a compound annual rate of 0.76% over 8 fiscal years, rising from ₹153.01 Crore in FY 2018-19 to ₹161.31 Crore in FY 2025-26.

HSN Code 03055990 Ranked #2222 Among All 12872 HSN codes by Export Value

In FY 2025-26, HSN Code 03055990 ranks #2222 out of 12872 HSN codes by total export value. Within Sub-Chapter 0305, it ranks #1 of 30. By trade surplus, it ranks #1663 of 12872.

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 ₹103.23 Crore in HSN Code 03055990 Goods

In FY 2025-26, India's exports of ₹161.31 Cr exceeded imports of ₹58.08 Cr, resulting in a trade surplus of ₹103.23 Crore — ranking #1663 of 12872 by surplus magnitude.

Import Growth of 27.40% CAGR Signals Rising Demand for Other Dried Fish, Whether or Not Salted, Not Smoked

India's imports under HSN Code 03055990 have grown at 27.40% CAGR, reaching ₹58.08 Crore in FY 2025-26.

HSN Code 03055990 Contributes 47.86% of Sub-Chapter 0305 Exports — Ranked #1

Among the 30 HSN codes under Sub-Chapter 0305, HSN Code 03055990 ranks #1 by export value — accounting for 47.86% of the sub-chapter's total exports in FY 2025-26. On the import side, it holds 86.92% share (rank #1).

Frequently Asked Questions

Clear answers to common queries about HSN Code 03055990 and GST compliance.

What products are classified under HSN 3055990 ?

It includes Other Dried Fish, Whether or Not Salted, Not Smoked

Is ITC allowed for costs used to trade Other Dried Fish, Whether or Not Salted, Not Smoked?

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 Other Dried Fish, Whether or Not Salted, Not Smoked is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Other Dried Fish, Whether or Not Salted, Not Smoked and Nil for exempt lines. This avoids misclassification and wrong tax collection.

Does ‘pre‑packaged & labelled’ change GST on Other Dried Fish, Whether or Not Salted, Not Smoked?

Yes. When Other Dried Fish, Whether or Not Salted, Not Smoked 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 Other Dried Fish, Whether or Not Salted, Not Smoked?

Under HSN 03055990, Other Dried Fish, Whether or Not Salted, Not Smoked 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 Other Dried Fish, Whether or Not Salted, Not Smoked?

Exports are zero‑rated. Imports may draw customs duties; domestic GST follows the schedule for the item’s form/packaging.

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Important Disclaimer

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.