--- title: "HSN Code for Fish Meal (Unfit for Human Consumption) | HSN 23012019 GST Rate" description: "Find HSN and GST Rates for 23012019 related to Fish Meal (Unfit for Human Consumption) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-23012019/" --- # HSN Code 23012019: Fish Meal (Unfit for Human Consumption) - [Section 04: Guide to HSN Section 04](https://busy.in/hsn/section-04/) - [Chapter 23: Residues and Waste from Food Industries; Animal Fodder](https://busy.in/hsn/chapter-23/) - [Sub-chapter 2301: Meat & Fish Byproducts](https://busy.in/hsn/sub-chapter-2301/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates : Fish meal, unfit for human consumption : Other (aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake) | 2.5% | 2.5% | 5% | 0% | | Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates : Fish meal, unfit for human consumption : Other (aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake)[other than rice- bran ] | 0% | 0% | 0% | 0% | ## Frequently asked questions ### What products are classified under HSN 23012019 ? It includes Fish Meal (Unfit for Human Consumption) ### Can we claim ITC on inputs used to trade Fish Meal (Unfit for Human Consumption)? If your outward supply is taxable (5%/12% etc.), eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Do e‑way bill and e‑invoice apply for Fish Meal (Unfit for Human Consumption)? Generate an e‑way bill if the consignment value exceeds ₹50,000 (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies. ### Any common misclassification issue with Fish Meal (Unfit for Human Consumption)? Use the exact HSN and the correct form (fresh/chilled vs. frozen/dried; PPL vs. not). Apply the rate per line to avoid wrong tax collection. ### Does packaging or labelling change the GST for Fish Meal (Unfit for Human Consumption)? For many agri/food items, GST applies at 5% when they are not fresh/chilled and are sold as pre‑packaged & labelled. Loose or fresh/chilled forms may be Nil. ### How should mixed supplies be billed when Fish Meal (Unfit for Human Consumption) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fish Meal (Unfit for Human Consumption); Nil for exempt items if applicable). ### How much GST applies to Fish Meal (Unfit for Human Consumption)? Under HSN 23012019, Fish Meal (Unfit for Human Consumption) attracts Varies when sold in taxable form. Describe the form and packaging clearly on the invoice. ## India's trade performance: HSN Code 23012019 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹60 Cr (−6.99% YoY) — 0.0016% of India's total exports - Imports: ₹85 Cr (+16.33% YoY) — 0.0014% of India's total imports - Trade balance: −₹25 Cr (Deficit); surplus rank #9714 of 12657 HSN codes - Share of Sub-Chapter 2301: 2.62% of its exports; import side 65.37% - Rank within Sub-Chapter 2301: #2 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: -1.44% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #3374 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +223.53% in FY 2023-24 - Contribution to Sub-Ch. 2301: 2.62% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 23012019 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. 2301 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 2301 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 65.17 | 0.0029% | — | 8.70% | 15.52 | 0.0004% | — | 9.81% | +49.65 | #2518 | | FY 2019-20 | 57.56 | 0.0026% | −11.68% | 10.81% | 15.31 | 0.0005% | −1.35% | 7.97% | +42.25 | #2685 | | FY 2020-21 | 24.44 | 0.0011% | −57.54% | 3.87% | 40.72 | 0.0014% | +165.97% | 11.38% | −16.28 | #3926 | | FY 2021-22 | 10.46 | 0.0003% | −57.20% | 1.49% | 83.39 | 0.0018% | +104.79% | 56.99% | −72.93 | #5426 | | FY 2022-23 | 19.85 | 0.0005% | +89.77% | 0.72% | 79.90 | 0.0014% | −4.19% | 75.59% | −60.05 | #4679 | | FY 2023-24 | 64.22 | 0.0018% | +223.53% | 1.71% | 73.16 | 0.0013% | −8.44% | 51.70% | −8.94 | #3189 | | FY 2024-25 | 59.73 | 0.0016% | −6.99% | 2.62% | 85.11 | 0.0014% | +16.33% | 65.37% | −25.38 | #3374 | - CAGR (7-year): exports -1.44%/yr, imports 32.79%/yr (consistently Deficit) ## Key trade insights: HSN Code 23012019 export-import analysis ### Export decline: -1.44% CAGR over 7 years India's exports under HSN Code 23012019 have declined at a compound annual rate of -1.44% over 7 fiscal years, falling from ₹65.17 Crore in FY 2018-19 to ₹59.73 Crore in FY 2024-25. ### HSN Code 23012019 ranked #3374 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 23012019 ranks #3374 out of 12657 HSN codes by total export value. Within Sub-Chapter 2301, it ranks #2 of 5. By trade surplus, it ranks #9714 of 12657. ### FY 2023-24 was the strongest growth year for HSN Code 23012019 exports The strongest single-year export movement for HSN Code 23012019 was recorded in FY 2023-24, when exports surged by 223.53% over the prior year. ### India records a trade deficit of ₹25.38 Crore in HSN Code 23012019 goods In FY 2024-25, India's imports of ₹85.11 Cr exceeded exports of ₹59.73 Cr, resulting in a trade deficit of ₹25.38 Crore — ranking #9714 of 12657 by surplus magnitude. ### Import growth of 32.79% CAGR signals rising demand for Fish Meal (Unfit for Human Consumption) India's imports under HSN Code 23012019 have grown at 32.79% CAGR, reaching ₹85.11 Crore in FY 2024-25. ### HSN Code 23012019 contributes 2.62% of Sub-Chapter 2301 exports — ranked #2 Among the 5 HSN codes under Sub-Chapter 2301, HSN Code 23012019 ranks #2 by export value — accounting for 2.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 65.37% share (rank #1). ## Related HSN Codes in Sub-Chapter 2301 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 23012011: Powdered Fish Meal (Unfit for Human Consumption)](https://busy.in/hsn/hsn-23012011/) | ₹2,201 Cr | | #2 | HSN Code 23012019: Fish Meal (Unfit for Human Consumption) (this hsn code) | ₹60 Cr | | #3 | [HSN Code 23012090: Fish Meal and Aquatic Feed](https://busy.in/hsn/hsn-23012090/) | ₹9 Cr | | #4 | [HSN Code 23011010: Meat Meals\| Aquatic Feed](https://busy.in/hsn/hsn-23011010/) | ₹5 Cr | | #5 | [HSN Code 23011090: Aquatic Feed](https://busy.in/hsn/hsn-23011090/) | ₹3 Cr |