--- title: "HSN Code for Fish Offal – Other | HSN 03057900 GST Rate" description: "Find HSN and GST Rates for 03057900 related to Fish Offal – Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-03057900/" --- # HSN Code 03057900: Fish Offal – Other - [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 : Other [ 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 : Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 3057900 ? It includes Fish Offal – Other ### Any import/export nuance for Fish Offal – Other? 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 Fish Offal – Other? Yes. When Fish Offal – Other 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 Offal – Other is sold with exempt goods? Use separate invoice lines per HSN. Apply Varies for Fish Offal – Other and Nil for exempt lines. This avoids misclassification and wrong tax collection. ### Are e‑way bill and e‑invoice required for Fish Offal – Other? 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. ### Is ITC allowed for costs used to trade Fish Offal – Other? 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. ## India's trade performance: HSN Code 03057900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−96.00% YoY) — 0.0000% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5588 of 12657 HSN codes - Share of Sub-Chapter 0305: 0.00% of its exports; import side 0.00% - Rank within Sub-Chapter 0305: #13 of 30 by export value ### Key metrics - Export CAGR: -35.59% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #10437 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +392.86% in FY 2019-20 - Contribution to Sub-Ch. 0305: 0.00% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 03057900 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% | — | 0.02% | Nil | 0.0000% | — | 0.00% | +0.14 | #9021 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +392.86% | 0.15% | Nil | 0.0000% | — | 0.00% | +0.69 | #7945 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −95.65% | 0.00% | Nil | 0.0000% | — | 0.00% | +0.03 | #9719 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +166.67% | 0.02% | Nil | 0.0000% | — | 0.00% | +0.08 | #9630 | | FY 2022-23 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | < ₹1 Crore | 0.0000% | — | 0.07% | < ₹1 Crore | 0.0000% | — | 0.40% | +0.02 | #9307 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −96.00% | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | +0.01 | #10437 | - CAGR (7-year): exports -35.59%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 03057900 export-import analysis ### Export decline: -35.59% CAGR over 7 years India's exports under HSN Code 03057900 have declined at a compound annual rate of -35.59% over 7 fiscal years, falling from ₹0.14 Crore in FY 2018-19 to ₹0.01 Crore in FY 2024-25. ### HSN Code 03057900 ranked #10437 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 03057900 ranks #10437 out of 12657 HSN codes by total export value. Within Sub-Chapter 0305, it ranks #13 of 30. By trade surplus, it ranks #5588 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 03057900 exports The strongest single-year export movement for HSN Code 03057900 was recorded in FY 2019-20, when exports surged by 392.86% over the prior year. ### India maintains a trade surplus of ₹0.01 Crore in HSN Code 03057900 goods In FY 2024-25, India's exports of ₹0.01 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.01 Crore — ranking #5588 of 12657 by surplus magnitude. ### HSN Code 03057900 contributes 0.00% of Sub-Chapter 0305 exports — ranked #13 Among the 30 HSN codes under Sub-Chapter 0305, HSN Code 03057900 ranks #13 by export value — accounting for 0.00% 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 | | #13 | HSN Code 03057900: Fish Offal – Other (this hsn code) | < ₹1 Crore |