---
title: "HSN Code for Dried, Salted or Brined Fish (Non-Smoked) | HSN 03071900 GST Rate"
description: "Find HSN and GST Rates for 03071900 related to Dried, Salted or Brined Fish (Non-Smoked) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-03071900/"
---

# HSN Code 03071900: Dried, Salted or Brined Fish (Non-Smoked)

- [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 0307: Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Oysters : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container] | 0% | 0% | 0% | 0% |
| Oysters : Other | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 3071900 ?

It includes Dried, Salted or Brined Fish (Non-Smoked)

### How to bill mixed items when Dried, Salted or Brined Fish (Non-Smoked) is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Dried, Salted or Brined Fish (Non-Smoked) and Nil for exempt lines. This avoids misclassification and wrong tax collection.

### Any import/export nuance for Dried, Salted or Brined Fish (Non-Smoked)?

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

### How much GST applies to Dried, Salted or Brined Fish (Non-Smoked)?

Under HSN 03071900, Dried, Salted or Brined Fish (Non-Smoked) 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, Salted or Brined Fish (Non-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.

### Are e‑way bill and e‑invoice required for Dried, Salted or Brined Fish (Non-Smoked)?

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.