0302 HSN Code: Fish fillets & meat

HSN Sub Chapter 0302 represents Fish fillets & meat under GST classification. This code helps businesses identify Fish fillets & meat correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 0302, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fish fillets & meat.

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New GST Rate for HSN Code 0302

GST Rate for Fish fillets & meat under HSN Code 0302. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

03

HSN Code

0302

HSN Description

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304

New GST Rate

0 %
Exempted

Old GST Rate

0 %

Tariff HSN Codes under HSN Sub Chapter 0302

Following tariff HSN codes fall under Fish fillets & meat.

Tariff HSN

03021100

Description

Salmonidae, excluding livers and roes : Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Tariff HSN

03021300

Description

Salmonidae, excluding livers and roes: Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

Tariff HSN

03021400

Description

Salmonidae, excluding livers and roes: Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Tariff HSN

03021900

Description

Salmonidae, excluding livers and roes: Others

Tariff HSN

03022100

Description

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes : Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

Tariff HSN

03022200

Description

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Plaice (Pleuronectes platessa)

Tariff HSN

03022300

Description

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes : Sole (Solea spp.)

Tariff HSN

03022400

Description

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Turbots (Psetta maxima)

Tariff HSN

03022900

Description

Flat fish (Pleutronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: Others

Tariff HSN

03023100

Description

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) F69pelamis], excluding livers and roes: Albacore or longfinned tunas (Thunnus alalunga)

Tariff HSN

03023200

Description

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Yellowfin tunas (Thunnus albacares)

Tariff HSN

03023300

Description

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) F69pelamis], excluding livers and roes: Skipjack or stripe-bellied bonito

Tariff HSN

03023400

Description

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Bigeye tunas (Thunnus obesus)

Tariff HSN

03023500

Description

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Atlantic and Pacific bluefin tunas (thunnus thynnus, Thunnus orientalis)

Tariff HSN

03023600

Description

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Southern bluefin tunas (Thunnus maccoyii)

Tariff HSN

03023900

Description

Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito [Euthynnus (Katsuwonus) pelamis], excluding livers and roes: Other.

Tariff HSN

03024000

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304herrings (clupea harengus, clupea pallasii) excluding livers and roes

Tariff HSN

03024100

Description

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : — Herrings (Clupea harengus, Clupea pallasii)

Tariff HSN

03024200

Description

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Anchovies (Engraulis spp.)

Tariff HSN

03024300

Description

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

Tariff HSN

03024400

Description

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Mackerel (Scomber scombrus, Scomber australasicus, Scomber Japonicus)

Tariff HSN

03024500

Description

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Jack and horse mackerel (Trachurus spp.)

Tariff HSN

03024600

Description

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Cobia (Rachycentron canadum)

Tariff HSN

03024700

Description

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Swordfish ( Xiphias gladius)

Tariff HSN

03024900

Description

Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : Other.

Tariff HSN

03025000

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304cod (gadus morhua, gadus ogac, gadus macrocephalus), excluding livers and roes

Tariff HSN

03025100

Description

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes : Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus)

Tariff HSN

03025200

Description

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :Haddock ( Melanogrammus aeglefinus )

Tariff HSN

03025300

Description

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :Coalfish ( Pollachius virens )

Tariff HSN

03025400

Description

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :Hake ( Merluccius spp ., Urophycis spp .)

Tariff HSN

03025500

Description

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :Alaska Pollack ( Theragra chalcogramma )

Tariff HSN

03025600

Description

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes :Blue whitings ( Micromesistius poutassou , Micromesistius australis )

Tariff HSN

03025900

Description

Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes : Other

Tariff HSN

03026100

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes : sardines (sardina pilchardus, sardinops spp.), sardinella (sardinella spp.) brisling or sprats(sprattus sprattus)

Tariff HSN

03026200

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes haddock (melanogrammus aeglefinus)

Tariff HSN

03026300

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes coalfish (pollachius virens)

Tariff HSN

03026400

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes mackerel (scomber scombrus, scomber australasicus, scomber japonicus)

Tariff HSN

03026500

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes dogfish and other sharks

Tariff HSN

03026600

Description

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304- other fish, excluding livers and roes:- eels (anguilla spp.)

Tariff HSN

03026700

Description

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304- other fish, excluding livers and roes:- swordfish (xiphias gladius)

Tariff HSN

03026800

Description

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304- other fish, excluding livers and roes:- toothfish (dissostichus spp.)

Tariff HSN

03026910

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other : hilsa

Tariff HSN

03026920

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other dara

Tariff HSN

03026930

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other pomfret

Tariff HSN

03026990

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304 other fish, excluding livers and roes other other

Tariff HSN

03027000

Description

Fish, fresh or chilled, excluding fishfillets and other fish meat of heading 0304livers and roes

Tariff HSN

03027100

Description

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes : Tilapias ( Oreochromis spp .)

Tariff HSN

03027200

Description

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp., Ictalurus spp.)

Tariff HSN

03027300

Description

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes :Carp ( Cyprinus carpio , Carassius carassius , Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp.,Mylopharyngodon piceus )

Tariff HSN

03027400

Description

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes :Eels ( Anguilla spp .)

Tariff HSN

03027900

Description

Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp.,Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes :- Other

Tariff HSN

03028100

Description

Other fish, excluding livers and roes : Dogfish and other sharks

Tariff HSN

03028200

Description

Other fish, excluding livers and roes :Rays and skates ( Rajidae)

Tariff HSN

03028300

Description

Other fish, excluding livers and roes :Toothfish ( Dissostichus spp .)

Tariff HSN

03028400

Description

Other fish, excluding livers and roes :Seabass ( Dicentrarchus spp .)

Tariff HSN

03028500

Description

Other fish, excluding livers and roes :Seabream ( Sparidae )

Tariff HSN

03028910

Description

Other fish, excluding livers and roes : Other: Hilsa

Tariff HSN

03028920

Description

Other fish, excluding livers and roes : Other:Dara

Tariff HSN

03028930

Description

Other fish, excluding livers and roes : Other: Pomfret

Tariff HSN

03028990

Description

Other fish, excluding livers and roes : Other: Other

Tariff HSN

03029000

Description

Livers and roes

Tariff HSN

03029100

Description

Livers, roes and milt

Tariff HSN

03029110

Description

Livers, roes and milt

Tariff HSN

03029200

Description

Shark fins

Tariff HSN

03029210

Description

Shark fins

Tariff HSN

03029910

Description

Other: Fish fins other than shark fins; heads, tails and maws

Tariff HSN

03029990

Description

Other: Other edible fish offal

India’s Trade Performance — HSN Sub-Chapter 0302 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹465 Cr

−9.00% vs FY 2023-24

0.0126% of India’s total exports

India’s Imports

FY 2024-25

₹766 Cr

+47.25% vs FY 2023-24

0.0126% of India’s total imports

Trade Balance

FY 2024-25

−₹300 Cr

Trade Deficit

Surplus rank #823 of 1233 subchapters

% of Chapter 03

FY 2024-25

0.87%

Share of Chapter 03’s total exports in FY 2024-25

Import side: 38.52% of Chapter 03’s imports

Rank Within Chapter 03

FY 2024-25

#5 of 9

Position by export value among subchapters in Chapter 03

Import-side rank: #1 of 9

At a glance

1.32%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#546

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+29.35%

Peak Growth Year

FY 2023-24 · strongest single-year move

0.87%

Contribution to Ch. 03

Share of Chapter 03 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #449

Balance

+320.24

Exports

430.06 ₹ Cr

0.0187% share

— YoY

0.98% of Ch. 03

Imports

109.82 ₹ Cr

0.0031% share

— YoY

14.74% of Ch. 03

FY 2019-20 Exp. Rank #447

Balance

+248.53

Exports

419.79 ₹ Cr

0.0190% share

−2.39% YoY

0.96% of Ch. 03

Imports

171.26 ₹ Cr

0.0051% share

+55.95% YoY

18.69% of Ch. 03

FY 2020-21 Exp. Rank #513

Balance

−51.28

Exports

315.00 ₹ Cr

0.0146% share

−24.96% YoY

0.81% of Ch. 03

Imports

366.28 ₹ Cr

0.0126% share

+113.87% YoY

32.70% of Ch. 03

FY 2021-22 Exp. Rank #558

Balance

+18.48

Exports

348.64 ₹ Cr

0.0111% share

+10.68% YoY

0.68% of Ch. 03

Imports

330.16 ₹ Cr

0.0072% share

−9.86% YoY

26.27% of Ch. 03

FY 2022-23 Exp. Rank #564

Balance

−81.67

Exports

395.17 ₹ Cr

0.0109% share

+13.35% YoY

0.72% of Ch. 03

Imports

476.84 ₹ Cr

0.0083% share

+44.43% YoY

31.19% of Ch. 03

FY 2023-24 Exp. Rank #514

Balance

−8.74

Exports

511.16 ₹ Cr

0.0141% share

+29.35% YoY

1.01% of Ch. 03

Imports

519.90 ₹ Cr

0.0093% share

+9.03% YoY

34.76% of Ch. 03

FY 2024-25 Exp. Rank #546

Balance

−300.38

Exports

465.17 ₹ Cr

0.0126% share

−9.00% YoY

0.87% of Ch. 03

Imports

765.55 ₹ Cr

0.0126% share

+47.25% YoY

38.52% of Ch. 03

CAGR · 7-Year

Exports

1.32% /yr

Imports

38.21% /yr

Consistently Deficit
Chapter 03 total

reference, FY 2024-25

Export

₹53,246.58 Cr

Import

₹1,987.32 Cr

Trade Balance

+51,259.26

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 0302 ranks #546 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 0302 and GST compliance.

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.

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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