--- title: "0301 HSN Code | HSN Code for Live fish in India" description: "Know more about 0301 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0301 covering Live fish." canonical: "https://busy.in/hsn/sub-chapter-0301/" --- # HSN Sub-chapter 0301: Live fish Live fish Part of [Chapter 03: Fish, Molluscs and Aquatic Invertebrates](https://busy.in/hsn/chapter-03/). - Current GST rate: 0% - Earlier GST rate: 0% ## HSN codes | Code | Title | | --- | --- | | 03011100 | [Ornamental Fish \| Fresh Water](https://busy.in/hsn/hsn-03011100/) | | 03011900 | [Ornamental Fish \| Other](https://busy.in/hsn/hsn-03011900/) | | 03019100 | [Live Trout](https://busy.in/hsn/hsn-03019100/) | | 03019200 | [Other Live Fish\|Eels (Anguilla Spp.)](https://busy.in/hsn/hsn-03019200/) | | 03019300 | [Live fish – Carp](https://busy.in/hsn/hsn-03019300/) | | 03019400 | [Live fish – Bluefin tuna](https://busy.in/hsn/hsn-03019400/) | | 03019500 | [Southern bluefin tuna, live](https://busy.in/hsn/hsn-03019500/) | | 03019900 | [Other Live Fish \| Other](https://busy.in/hsn/hsn-03019900/) | ## Frequently asked questions ### What products are classified under HSN 0301 It includes Live fish ### Does MRP, weight or pack size change GST treatment for Live fish? Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN. ### What should my invoice and records include for Live fish? Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail. ### Any import/export nuance for Live fish? Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE. ### How should I document Live fish sent for job work? Use a delivery challan for sending Live fish to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN. ### How do I bill a kit or combo that includes Live fish? Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly. ## India's trade performance: HSN Sub-Chapter 0301 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹19 Cr (−32.67% YoY) — 0.0005% of India's total exports - Imports: ₹26 Cr (+72.93% YoY) — 0.0004% of India's total imports - Trade balance: −₹7 Cr (Deficit); surplus rank #577 of 1233 sub-chapters - Share of Chapter 03: 0.04% of its exports; import side 1.31% - Rank within Chapter 03: #7 of 9 by export value; import-side #7 ### Key metrics - Export CAGR: 9.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1007 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +138.67% in FY 2021-22 - Contribution to Ch. 03: 0.04% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0301 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 Ch. 03 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 03 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 10.70 | 0.0005% | — | 0.02% | 34.96 | 0.0010% | — | 4.69% | −24.26 | #1005 | | FY 2019-20 | 12.00 | 0.0005% | +12.15% | 0.03% | 16.87 | 0.0005% | −51.74% | 1.84% | −4.87 | #991 | | FY 2020-21 | 15.62 | 0.0007% | +30.17% | 0.04% | 46.61 | 0.0016% | +176.29% | 4.16% | −30.99 | #964 | | FY 2021-22 | 37.28 | 0.0012% | +138.67% | 0.07% | 28.91 | 0.0006% | −37.97% | 2.30% | +8.37 | #914 | | FY 2022-23 | 50.29 | 0.0014% | +34.90% | 0.09% | 13.22 | 0.0002% | −54.27% | 0.86% | +37.07 | #888 | | FY 2023-24 | 27.73 | 0.0008% | −44.86% | 0.05% | 15.00 | 0.0003% | +13.46% | 1.00% | +12.73 | #970 | | FY 2024-25 | 18.67 | 0.0005% | −32.67% | 0.04% | 25.94 | 0.0004% | +72.93% | 1.31% | −7.27 | #1007 | - CAGR (7-year): exports 9.72%/yr, imports -4.85%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 0301 export-import analysis ### Consistent export growth: 9.72% CAGR over 7 years India's exports under HSN Sub-Chapter 0301 have grown at a compound annual rate of 9.72% over 7 fiscal years, rising from ₹10.70 Crore in FY 2018-19 to ₹18.67 Crore in FY 2024-25. ### HSN Sub-Chapter 0301 ranked #1007 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0301 ranks #1007 out of 1233 sub-chapters by total export value. Within Chapter 03, it ranks #7 of 9. By trade surplus, it ranks #577 of 1233. ### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 0301 exports The strongest single-year export movement for HSN Sub-Chapter 0301 was recorded in FY 2021-22, when exports surged by 138.67% over the prior year. ### India records a trade deficit of ₹7.27 Crore in HSN Sub-Chapter 0301 goods In FY 2024-25, India's imports of ₹25.94 Cr exceeded exports of ₹18.67 Cr, resulting in a trade deficit of ₹7.27 Crore — ranking #577 of 1233 by surplus magnitude. ### Import growth of -4.85% CAGR signals stable import dependency for Live fish India's imports under HSN Sub-Chapter 0301 have grown at -4.85% CAGR, reaching ₹25.94 Crore in FY 2024-25. ### HSN Sub-Chapter 0301 contributes 0.04% of Chapter 03 exports — ranked #7 Among the 9 sub-chapters under Chapter 03, HSN Sub-Chapter 0301 ranks #7 by export value — accounting for 0.04% of the chapter's total exports in FY 2024-25. On the import side, it holds 1.31% share (rank #7). ## Related Sub-Chapters in Chapter 03 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 0306: Live, fresh & chilled crustaceans](https://busy.in/hsn/sub-chapter-0306/) | ₹39,219 Cr | | #2 | [HSN Sub-Chapter 0307: Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/) | ₹6,042 Cr | | #3 | [HSN Sub-Chapter 0303: Frozen fish](https://busy.in/hsn/sub-chapter-0303/) | ₹5,073 Cr | | #4 | [HSN Sub-Chapter 0304: Fresh or dried fruits](https://busy.in/hsn/sub-chapter-0304/) | ₹2,055 Cr | | #5 | [HSN Sub-Chapter 0302: Fish fillets & meat](https://busy.in/hsn/sub-chapter-0302/) | ₹465 Cr | | #6 | [HSN Sub-Chapter 0305: Dried or salted fish products](https://busy.in/hsn/sub-chapter-0305/) | ₹356 Cr | | #7 | HSN Sub-Chapter 0301: Live fish (this hsn sub-chapter) | ₹19 Cr | | #8 | [HSN Sub-Chapter 0308: Aquatic invertebrates](https://busy.in/hsn/sub-chapter-0308/) | ₹18 Cr | | — | [HSN Sub-Chapter 0309: Fish & crustacean meals](https://busy.in/hsn/sub-chapter-0309/) | Nil | ## Other sub-chapters | Code | Title | | --- | --- | | 0302 | [Fish fillets & meat](https://busy.in/hsn/sub-chapter-0302/) | | 0303 | [Frozen fish](https://busy.in/hsn/sub-chapter-0303/) | | 0304 | [Fresh or dried fruits](https://busy.in/hsn/sub-chapter-0304/) | | 0305 | [Dried or salted fish products](https://busy.in/hsn/sub-chapter-0305/) | | 0306 | [Live, fresh & chilled crustaceans](https://busy.in/hsn/sub-chapter-0306/) | | 0307 | [Molluscs, fresh, frozen, dried, salted](https://busy.in/hsn/sub-chapter-0307/) | | 0308 | [Aquatic invertebrates](https://busy.in/hsn/sub-chapter-0308/) | | 0309 | [Fish & crustacean meals](https://busy.in/hsn/sub-chapter-0309/) |