---
title: "HSN Code for Fish Heads, Tails & Maws | HSN 03057200 GST Rate"
description: "Find HSN and GST Rates for 03057200 related to Fish Heads, Tails & Maws with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03057200/"
---

# HSN Code 03057200: Fish Heads, Tails & Maws

- [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 |
| --- | --- | --- | --- | --- |
| 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] | 0% | 0% | 0% | 0% |
| Fish fins, heads, tails, maws and other edible fish offal : Fish heads, tails and maws | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3057200 ?

It includes Fish Heads, Tails & Maws

### Is ITC allowed for costs used to trade Fish Heads, Tails & Maws?

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.

### Does ‘pre‑packaged & labelled’ change GST on Fish Heads, Tails & Maws?

Yes. When Fish Heads, Tails & Maws 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 to bill mixed items when Fish Heads, Tails & Maws is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Fish Heads, Tails & Maws and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Are e‑way bill and e‑invoice required for Fish Heads, Tails & Maws?

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 Fish Heads, Tails & Maws?

Under HSN 03057200, Fish Heads, Tails & Maws attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

## India's trade performance: HSN Code 03057200 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹173 Cr (−2.37% YoY) — 0.0047% of India's total exports
- Imports: Nil — 0.0000% of India's total imports
- Trade balance: ₹173 Cr (Surplus); surplus rank #1243 of 12657 HSN codes
- Share of Sub-Chapter 0305: 48.63% of its exports; import side 0.00%
- Rank within Sub-Chapter 0305: #1 of 30 by export value

### Key metrics

- Export CAGR: -14.87% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1996 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +46.85% in FY 2020-21
- Contribution to Sub-Ch. 0305: 48.63% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 03057200

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 | 455.43 | 0.0199% | — | 68.24% | Nil | 0.0000% | — | 0.00% | +455.43 | #707 |
| FY 2019-20 | 263.99 | 0.0120% | −42.04% | 56.44% | 3.33 | 0.0001% | — | 11.78% | +260.66 | #1096 |
| FY 2020-21 | 387.68 | 0.0180% | +46.85% | 63.23% | Nil | 0.0000% | −100.00% | 0.00% | +387.68 | #839 |
| FY 2021-22 | 300.01 | 0.0096% | −22.61% | 62.67% | Nil | 0.0000% | — | 0.00% | +300.01 | #1293 |
| FY 2022-23 | 234.81 | 0.0065% | −21.73% | 61.65% | Nil | 0.0000% | — | 0.00% | +234.81 | #1569 |
| FY 2023-24 | 177.50 | 0.0049% | −24.41% | 51.70% | Nil | 0.0000% | — | 0.00% | +177.50 | #1907 |
| FY 2024-25 | 173.29 | 0.0047% | −2.37% | 48.63% | Nil | 0.0000% | — | 0.00% | +173.29 | #1996 |

- CAGR (7-year): exports -14.87%/yr, imports —/yr (consistently Surplus)

## Key trade insights: HSN Code 03057200 export-import analysis

### Export decline: -14.87% CAGR over 7 years

India's exports under HSN Code 03057200 have declined at a compound annual rate of -14.87% over 7 fiscal years, falling from ₹455.43 Crore in FY 2018-19 to ₹173.29 Crore in FY 2024-25.

### HSN Code 03057200 ranked #1996 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 03057200 ranks #1996 out of 12657 HSN codes by total export value. Within Sub-Chapter 0305, it ranks #1 of 30. By trade surplus, it ranks #1243 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 03057200 exports

The strongest single-year export movement for HSN Code 03057200 was recorded in FY 2020-21, when exports surged by 46.85% over the prior year.

### India maintains a trade surplus of ₹173.29 Crore in HSN Code 03057200 goods

In FY 2024-25, India's exports of ₹173.29 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹173.29 Crore — ranking #1243 of 12657 by surplus magnitude.

### HSN Code 03057200 contributes 48.63% of Sub-Chapter 0305 exports — ranked #1

Among the 30 HSN codes under Sub-Chapter 0305, HSN Code 03057200 ranks #1 by export value — accounting for 48.63% 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 (this hsn code) | ₹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 |