HSN Code 03091030: Salted/Brined/Dried/Smoked Fish

HSN Code 03091030 represents Salted/Brined/Dried/Smoked Fish under GST classification. This code helps businesses identify Salted/Brined/Dried/Smoked Fish correctly for billing, taxation, and trade. With HSN Code 03091030, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Salted/Brined/Dried/Smoked Fish.

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Description of Goods for Salted/Brined/Dried/Smoked Fish

HSN Code 03091030 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
03 Fish and crustaceans,molluscs and other acquatic invertibrates 0309 Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption Of Fish: Salted, in brine, dried or smoked (other than fresh or chilled and other than pre-packaged and labelled unit container) 0% 0% 0% 0%
03 Fish and crustaceans,molluscs and other acquatic invertibrates 0309 Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption Of Fish: Salted, in brine, dried or smoked 2.5% 2.5% 5% 0%

Description of goods

Of Fish: Salted, in brine, dried or smoked (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

0309 – Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption

CGST 0%
SGST 0%
IGST 0%
CESS 0%

Description of goods

Of Fish: Salted, in brine, dried or smoked

Chapter

03 – Fish and crustaceans,molluscs and other acquatic invertibrates

Sub Chapter

0309 – Flours, Meals And Pellets Of Fish, Crustaceans, Molluscs And Other Aquatic Invertebrates, Fit For Human Consumption

CGST 2.5%
SGST 2.5%
IGST 5%
CESS 0%

What does HSN Code 03091030 not include?

Salted/Brined/Dried/Smoked Fish does not include products with the following descriptions:

HSN Code Description
Of Fish: Fresh or chilled
Of Fish: Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)
Of Fish: Frozen
Of Fish: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
Of Fish: Other
Other: Of crustaceans, fresh or chilled: Vannamei shrimp (Litopenaeus vannamei)
Other: Of crustaceans, fresh or chilled: Indian white shrimp (Fenneropenaeus indicus)
Other: Of crustaceans, fresh or chilled: Black tiger shrimp (Penaeus monodon)
Other: Of crustaceans, fresh or chilled: Flower shrimp (Penaeus semisulcatus)
Other: Of crustaceans, fresh or chilled: Other
Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei)
Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus)
Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon
Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus)
Other: Of crustaceans, frozen: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, frozen: Other
Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei)
Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus)
Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon
Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus)
Other: Of crustaceans, salted, in brine, dried or smoked: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)
Other: Of crustaceans, salted, in brine, dried or smoked: Other
Other: Of crustaceans, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of crustaceans, other
Other: Of molluscs, fresh or chilled [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of molluscs, fresh or chilled
Other: Of molluscs, frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of molluscs, frozen
Other: Of molluscs, salted, in brine, dried or smoked[ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of molluscs, salted, in brine, dried or smoked
Other: Of molluscs, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Of molluscs, other
Other: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]
Other: Other

Of Fish: Fresh or chilled

Of Fish: Frozen (other than fresh or chilled and other than pre-packaged and labelled unit container)

Of Fish: Frozen

Of Fish: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

Of Fish: Other

Other: Of crustaceans, fresh or chilled: Vannamei shrimp (Litopenaeus vannamei)

Other: Of crustaceans, fresh or chilled: Indian white shrimp (Fenneropenaeus indicus)

Other: Of crustaceans, fresh or chilled: Black tiger shrimp (Penaeus monodon)

Other: Of crustaceans, fresh or chilled: Flower shrimp (Penaeus semisulcatus)

Other: Of crustaceans, fresh or chilled: Other

Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other: Of crustaceans, frozen: Vannamei shrimp (Litopenaeus vannamei)

Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other: Of crustaceans, frozen: Indian white shrimp (Fenneropenaeus indicus)

Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other: Of crustaceans, frozen: Black tiger shrimp (Penaeus monodon

Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other: Of crustaceans, frozen: Flower shrimp (Penaeus semisulcatus)

Other: Of crustaceans, frozen: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other: Of crustaceans, frozen: Other

Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei) (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other: Of crustaceans, salted, in brine, dried or smoked: Vannamei shrimp (Litopenaeus vannamei)

Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus) (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other: Of crustaceans, salted, in brine, dried or smoked: Indian white shrimp (Fenneropenaeus indicus)

Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other: Of crustaceans, salted, in brine, dried or smoked: Black tiger shrimp (Penaeus monodon

Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus) (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other: Of crustaceans, salted, in brine, dried or smoked: Flower shrimp (Penaeus semisulcatus)

Other: Of crustaceans, salted, in brine, dried or smoked: Other (other than fresh or chilled and other than pre-packaged and labelled unit container)

Other: Of crustaceans, salted, in brine, dried or smoked: Other

Other: Of crustaceans, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other: Of crustaceans, other

Other: Of molluscs, fresh or chilled [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other: Of molluscs, fresh or chilled

Other: Of molluscs, frozen [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other: Of molluscs, frozen

Other: Of molluscs, salted, in brine, dried or smoked[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other: Of molluscs, salted, in brine, dried or smoked

Other: Of molluscs, other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other: Of molluscs, other

Other: Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Other: Other

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FAQs for HSN Code 03091030

What products are classified under HSN 3091030 ?

It includes Salted/Brined/Dried/Smoked Fish

Are e‑way bill and e‑invoice required for Salted/Brined/Dried/Smoked Fish?

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 Salted/Brined/Dried/Smoked Fish?

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.

Any import/export nuance for Salted/Brined/Dried/Smoked Fish?

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

How to bill mixed items when Salted/Brined/Dried/Smoked Fish is sold with exempt goods?

Use separate invoice lines per HSN. Apply Varies for Salted/Brined/Dried/Smoked Fish and Nil for exempt lines. This avoids misclassification and wrong tax collection.

How much GST applies to Salted/Brined/Dried/Smoked Fish?

Under HSN 03091030, Salted/Brined/Dried/Smoked Fish attracts Varies subject to its exact form and packaging. Use the correct HSN and describe the form clearly on the invoice.

Does ‘pre‑packaged & labelled’ change GST on Salted/Brined/Dried/Smoked Fish?

Yes. When Salted/Brined/Dried/Smoked Fish 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.

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.

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