--- title: "0302 HSN Code | HSN Code for Fish fillets & meat in India" description: "Know more about 0302 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0302 covering Fish fillets & meat." canonical: "https://busy.in/hsn/sub-chapter-0302/" --- # HSN Sub-chapter 0302: Fish fillets & meat Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 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 | | --- | --- | | 03021100 | [Road Tractors (Diesel/Electric Hybrid)](https://busy.in/hsn/hsn-03021100/) | | 03021300 | [Trout (excl. Livers/Roes)](https://busy.in/hsn/hsn-03021300/) | | 03021400 | [Atlantic & Danube Salmon (Fresh or Chilled)](https://busy.in/hsn/hsn-03021400/) | | 03021900 | [Salmonidae, excluding livers and roes: Others](https://busy.in/hsn/hsn-03021900/) | | 03022100 | [Halibut Fish](https://busy.in/hsn/hsn-03022100/) | | 03022200 | [Plaice Fish](https://busy.in/hsn/hsn-03022200/) | | 03022300 | [Sole Fish](https://busy.in/hsn/hsn-03022300/) | | 03022400 | [Turbot Fish](https://busy.in/hsn/hsn-03022400/) | | 03022900 | [Other Flat Fish](https://busy.in/hsn/hsn-03022900/) | | 03023100 | [Tunas – Albacore](https://busy.in/hsn/hsn-03023100/) | | 03023200 | [Yellowfin Tuna](https://busy.in/hsn/hsn-03023200/) | | 03023300 | [Skipjack/Bonito](https://busy.in/hsn/hsn-03023300/) | | 03023400 | [Bigeye tunas: Bigeye Tuna](https://busy.in/hsn/hsn-03023400/) | | 03023500 | [Atlantic/Pacific Bluefin Tuna](https://busy.in/hsn/hsn-03023500/) | | 03023600 | [Southern Bluefin Tuna](https://busy.in/hsn/hsn-03023600/) | | 03023900 | [Tunas – Other](https://busy.in/hsn/hsn-03023900/) | | 03024000 | [Fresh/Chilled Cod (Excl. Livers/Roes)](https://busy.in/hsn/hsn-03024000/) | | 03024100 | [Fresh/Chilled Herrings (Clupea harengus & pallasii)](https://busy.in/hsn/hsn-03024100/) | | 03024200 | [Fresh/Chilled Anchovies (Engraulis spp.)](https://busy.in/hsn/hsn-03024200/) | | 03024300 | [Sardines (Sardina, Sardinops Spp.)](https://busy.in/hsn/hsn-03024300/) | | 03024400 | [Fresh/Chilled Mackerel (Scomber spp.)](https://busy.in/hsn/hsn-03024400/) | | 03024500 | [Jack Mackerel (Trachurus Spp.)](https://busy.in/hsn/hsn-03024500/) | | 03024600 | [Cobia Fish](https://busy.in/hsn/hsn-03024600/) | | 03024700 | [Fresh/Chilled Swordfish (Xiphias gladius)](https://busy.in/hsn/hsn-03024700/) | | 03024900 | [Heat Exchange Units\| Shell And Tube Type](https://busy.in/hsn/hsn-03024900/) | | 03025000 | [Fresh/Chilled Sardines/Sardinella/Brisling/Sprats](https://busy.in/hsn/hsn-03025000/) | | 03025100 | [Cod Fish (Excluding Livers and Roes)](https://busy.in/hsn/hsn-03025100/) | | 03025200 | [Haddock Fish](https://busy.in/hsn/hsn-03025200/) | | 03025300 | [Coalfish](https://busy.in/hsn/hsn-03025300/) | | 03025400 | [Hake Fish](https://busy.in/hsn/hsn-03025400/) | | 03025500 | [Alaska Pollack Fish](https://busy.in/hsn/hsn-03025500/) | | 03025600 | [Blue Whitings Fish](https://busy.in/hsn/hsn-03025600/) | | 03025900 | [Other Fish (Excluding Livers and Roes)](https://busy.in/hsn/hsn-03025900/) | | 03026100 | [Fresh/Chilled Haddock](https://busy.in/hsn/hsn-03026100/) | | 03026200 | [Fresh/Chilled Coalfish](https://busy.in/hsn/hsn-03026200/) | | 03026300 | [Fresh/Chilled Mackerel](https://busy.in/hsn/hsn-03026300/) | | 03026400 | [Fresh/Chilled Dogfish/Sharks](https://busy.in/hsn/hsn-03026400/) | | 03026500 | [Fresh/Chilled Eels](https://busy.in/hsn/hsn-03026500/) | | 03026600 | [Fresh/Chilled Swordfish](https://busy.in/hsn/hsn-03026600/) | | 03026700 | [Fresh/Chilled Toothfish](https://busy.in/hsn/hsn-03026700/) | | 03026800 | [Fresh/Chilled Hilsa](https://busy.in/hsn/hsn-03026800/) | | 03026910 | [Fresh/Chilled Dara](https://busy.in/hsn/hsn-03026910/) | | 03026920 | [Fresh/Chilled Pomfret](https://busy.in/hsn/hsn-03026920/) | | 03026930 | [Other Fresh/Chilled Fish](https://busy.in/hsn/hsn-03026930/) | | 03026990 | [Livers and Roes (Fresh/Chilled Fish)](https://busy.in/hsn/hsn-03026990/) | | 03027000 | [Livers and roes](https://busy.in/hsn/hsn-03027000/) | | 03027100 | [Fresh Tilapia](https://busy.in/hsn/hsn-03027100/) | | 03027200 | [Catfish (Pangasius, Silurus)](https://busy.in/hsn/hsn-03027200/) | | 03027300 | [Fresh/Chilled Carp](https://busy.in/hsn/hsn-03027300/) | | 03027400 | [Fresh eels (Anguilla spp.)](https://busy.in/hsn/hsn-03027400/) | | 03027900 | [Tilapias, Catfish, Carp, Eels, Nile Perch, Snakeheads](https://busy.in/hsn/hsn-03027900/) | | 03028100 | [Dogfish & sharks](https://busy.in/hsn/hsn-03028100/) | | 03028200 | [Rays and skates fish](https://busy.in/hsn/hsn-03028200/) | | 03028300 | [Other fish, excluding livers and roes :Toothfish ( Dissostichus spp .)](https://busy.in/hsn/hsn-03028300/) | | 03028400 | [Seabass fish excluding livers and roes GST](https://busy.in/hsn/hsn-03028400/) | | 03028500 | [Seabream fish: Excluding livers and roes](https://busy.in/hsn/hsn-03028500/) | | 03028910 | [Other fish: Hilsa](https://busy.in/hsn/hsn-03028910/) | | 03028920 | [Dara fish](https://busy.in/hsn/hsn-03028920/) | | 03028930 | [Pomfret fish](https://busy.in/hsn/hsn-03028930/) | | 03028990 | [Other fish, excluding livers and roes: Other](https://busy.in/hsn/hsn-03028990/) | | 03029000 | [Livers, roes and milt](https://busy.in/hsn/hsn-03029000/) | | 03029100 | [Shark fins](https://busy.in/hsn/hsn-03029100/) | | 03029110 | [Livers, Roes And Milt](https://busy.in/hsn/hsn-03029110/) | | 03029200 | [Frozen Trout (Excl. Livers/Roes)](https://busy.in/hsn/hsn-03029200/) | | 03029210 | [Shark Fins](https://busy.in/hsn/hsn-03029210/) | | 03029910 | [Fish fins: Other](https://busy.in/hsn/hsn-03029910/) | | 03029990 | [Other\| Other Edible Fish Offal](https://busy.in/hsn/hsn-03029990/) | ## Frequently asked questions ### What products are classified under HSN 0302 It includes Fish fillets & meat ### How are warranty replacements of Fish fillets & meat handled? If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability. ### Do spares or accessories of Fish fillets & meat follow the same HSN? Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice. ### Is the composition scheme suitable if I mainly trade Fish fillets & meat? The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in. ### Any import/export nuance for Fish fillets & meat? 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. ### Any special steps when selling Fish fillets & meat through an e‑commerce platform? Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns. ## India's trade performance: HSN Sub-Chapter 0302 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹465 Cr (−9.00% YoY) — 0.0126% of India's total exports - Imports: ₹766 Cr (+47.25% YoY) — 0.0126% of India's total imports - Trade balance: −₹300 Cr (Deficit); surplus rank #823 of 1233 sub-chapters - Share of Chapter 03: 0.87% of its exports; import side 38.52% - Rank within Chapter 03: #5 of 9 by export value; import-side #1 ### Key metrics - Export CAGR: 1.32% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #546 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +29.35% in FY 2023-24 - Contribution to Ch. 03: 0.87% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 0302 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 | 430.06 | 0.0187% | — | 0.98% | 109.82 | 0.0031% | — | 14.74% | +320.24 | #449 | | FY 2019-20 | 419.79 | 0.0190% | −2.39% | 0.96% | 171.26 | 0.0051% | +55.95% | 18.69% | +248.53 | #447 | | FY 2020-21 | 315.00 | 0.0146% | −24.96% | 0.81% | 366.28 | 0.0126% | +113.87% | 32.70% | −51.28 | #513 | | FY 2021-22 | 348.64 | 0.0111% | +10.68% | 0.68% | 330.16 | 0.0072% | −9.86% | 26.27% | +18.48 | #558 | | FY 2022-23 | 395.17 | 0.0109% | +13.35% | 0.72% | 476.84 | 0.0083% | +44.43% | 31.19% | −81.67 | #564 | | FY 2023-24 | 511.16 | 0.0141% | +29.35% | 1.01% | 519.90 | 0.0093% | +9.03% | 34.76% | −8.74 | #514 | | FY 2024-25 | 465.17 | 0.0126% | −9.00% | 0.87% | 765.55 | 0.0126% | +47.25% | 38.52% | −300.38 | #546 | - CAGR (7-year): exports 1.32%/yr, imports 38.21%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 0302 export-import analysis ### Consistent export growth: 1.32% CAGR over 7 years India's exports under HSN Sub-Chapter 0302 have grown at a compound annual rate of 1.32% over 7 fiscal years, rising from ₹430.06 Crore in FY 2018-19 to ₹465.17 Crore in FY 2024-25. ### HSN Sub-Chapter 0302 ranked #546 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 0302 ranks #546 out of 1233 sub-chapters by total export value. Within Chapter 03, it ranks #5 of 9. By trade surplus, it ranks #823 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 0302 exports The strongest single-year export movement for HSN Sub-Chapter 0302 was recorded in FY 2023-24, when exports surged by 29.35% over the prior year. ### India records a trade deficit of ₹300.38 Crore in HSN Sub-Chapter 0302 goods In FY 2024-25, India's imports of ₹765.55 Cr exceeded exports of ₹465.17 Cr, resulting in a trade deficit of ₹300.38 Crore — ranking #823 of 1233 by surplus magnitude. ### Import growth of 38.21% CAGR signals rising demand for Fish fillets & meat India's imports under HSN Sub-Chapter 0302 have grown at 38.21% CAGR, reaching ₹765.55 Crore in FY 2024-25. ### HSN Sub-Chapter 0302 contributes 0.87% of Chapter 03 exports — ranked #5 Among the 9 sub-chapters under Chapter 03, HSN Sub-Chapter 0302 ranks #5 by export value — accounting for 0.87% of the chapter's total exports in FY 2024-25. On the import side, it holds 38.52% share (rank #1). ## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-0301/) | ₹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 | | --- | --- | | 0301 | [Live fish](https://busy.in/hsn/sub-chapter-0301/) | | 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/) |