---
title: "0304 HSN Code | HSN Code for Fresh or dried fruits in India"
description: "Know more about 0304 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0304 covering Fresh or dried fruits."
canonical: "https://busy.in/hsn/sub-chapter-0304/"
---

# HSN Sub-chapter 0304: Fresh or dried fruits

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen

Part of [Chapter 03: Fish, Molluscs and Aquatic Invertebrates](https://busy.in/hsn/chapter-03/).

- Current GST rate: 5%
- Earlier GST rate: 5%

## HSN codes

| Code | Title |
| --- | --- |
| 03041000 | [Fresh/Chilled Swordfish Fillets](https://busy.in/hsn/hsn-03041000/) |
| 03041100 | [Fresh/Chilled Toothfish Fillets](https://busy.in/hsn/hsn-03041100/) |
| 03041200 | [Other Fresh/Chilled Fish Fillets/Meat](https://busy.in/hsn/hsn-03041200/) |
| 03041900 | [Frozen Hilsa Fillets](https://busy.in/hsn/hsn-03041900/) |
| 03042010 | [Frozen Shark Fillets](https://busy.in/hsn/hsn-03042010/) |
| 03042020 | [Frozen Seer Fillets](https://busy.in/hsn/hsn-03042020/) |
| 03042030 | [Frozen Tuna Fillets](https://busy.in/hsn/hsn-03042030/) |
| 03042040 | [Frozen Cuttlefish Fillets](https://busy.in/hsn/hsn-03042040/) |
| 03042050 | [Other Frozen Fish Fillets](https://busy.in/hsn/hsn-03042050/) |
| 03042090 | [Frozen Swordfish Fillets](https://busy.in/hsn/hsn-03042090/) |
| 03042100 | [Frozen Toothfish Fillets](https://busy.in/hsn/hsn-03042100/) |
| 03042200 | [Other Frozen Hilsa Fillets](https://busy.in/hsn/hsn-03042200/) |
| 03042910 | [Other Frozen Shark Fillets](https://busy.in/hsn/hsn-03042910/) |
| 03042920 | [Other Frozen Seer Fillets](https://busy.in/hsn/hsn-03042920/) |
| 03042930 | [Other Frozen Tuna Fillets](https://busy.in/hsn/hsn-03042930/) |
| 03042940 | [Other Frozen Cuttlefish Fillets](https://busy.in/hsn/hsn-03042940/) |
| 03042950 | [Other Frozen Fish Fillets](https://busy.in/hsn/hsn-03042950/) |
| 03042990 | [Shark](https://busy.in/hsn/hsn-03042990/) |
| 03043100 | [Fresh Tilapia fillets](https://busy.in/hsn/hsn-03043100/) |
| 03043200 | [Catfish (Pangasius, Silurus)](https://busy.in/hsn/hsn-03043200/) |
| 03043300 | [Fresh Nile Perch fillets](https://busy.in/hsn/hsn-03043300/) |
| 03043900 | [Fresh Tilapia, catfish, carp, eel, Nile perch](https://busy.in/hsn/hsn-03043900/) |
| 03044100 | [Pacific Salmon Fillets](https://busy.in/hsn/hsn-03044100/) |
| 03044200 | [Fresh/chilled fish fillets – Trout](https://busy.in/hsn/hsn-03044200/) |
| 03044300 | [Fresh/chilled fish fillets – Flatfish](https://busy.in/hsn/hsn-03044300/) |
| 03044400 | [Fresh/chilled fish fillets – Gadidae & related species](https://busy.in/hsn/hsn-03044400/) |
| 03044500 | [Fresh/chilled swordfish fillets](https://busy.in/hsn/hsn-03044500/) |
| 03044600 | [Fresh/chilled fish fillets – Toothfish](https://busy.in/hsn/hsn-03044600/) |
| 03044700 | [Fresh or chilled fish fillets](https://busy.in/hsn/hsn-03044700/) |
| 03044800 | [Rays and skates fillets](https://busy.in/hsn/hsn-03044800/) |
| 03044910 | [Fresh or chilled fillets: Hilsa](https://busy.in/hsn/hsn-03044910/) |
| 03044920 | [Shark](https://busy.in/hsn/hsn-03044920/) |
| 03044930 | [Seer fillets](https://busy.in/hsn/hsn-03044930/) |
| 03044940 | [Tuna fillets](https://busy.in/hsn/hsn-03044940/) |
| 03044990 | [Fresh or chilled fillets: Other](https://busy.in/hsn/hsn-03044990/) |
| 03045100 | [Tilapias, Catfish, Carp, Eels, Nile Perch, Snakeheads](https://busy.in/hsn/hsn-03045100/) |
| 03045200 | [Other, Fresh Or Chilled \| Salmonidae](https://busy.in/hsn/hsn-03045200/) |
| 03045300 | [Other Fresh/Chilled Fish (Bregmacerotidae/etc.)](https://busy.in/hsn/hsn-03045300/) |
| 03045400 | [Swordfish: Fresh or chilled](https://busy.in/hsn/hsn-03045400/) |
| 03045500 | [Toothfish, fresh or chilled](https://busy.in/hsn/hsn-03045500/) |
| 03045600 | [Fresh or chilled dogfish and sharks](https://busy.in/hsn/hsn-03045600/) |
| 03045700 | [Rays and skates](https://busy.in/hsn/hsn-03045700/) |
| 03045910 | [Other, Fresh Or Chilled \| Other](https://busy.in/hsn/hsn-03045910/) |
| 03045920 | [Shark](https://busy.in/hsn/hsn-03045920/) |
| 03045930 | [Other, Fresh Or Chilled \| Other\|- Seer](https://busy.in/hsn/hsn-03045930/) |
| 03045940 | [Other, Fresh Or Chilled \| Other\|- Tuna](https://busy.in/hsn/hsn-03045940/) |
| 03045990 | [Other, Fresh Or Chilled \| Other\|- Other](https://busy.in/hsn/hsn-03045990/) |
| 03046100 | [Frozen tilapia fillets](https://busy.in/hsn/hsn-03046100/) |
| 03046200 | [Frozen catfish fillets](https://busy.in/hsn/hsn-03046200/) |
| 03046300 | [Nile Perch (Lates Niloticus)](https://busy.in/hsn/hsn-03046300/) |
| 03046900 | [Frozen fish fillets (other)](https://busy.in/hsn/hsn-03046900/) |
| 03047100 | [Frozen cod fish fillets](https://busy.in/hsn/hsn-03047100/) |
| 03047200 | [Frozen haddock fillets](https://busy.in/hsn/hsn-03047200/) |
| 03047300 | [Frozen coalfish fillets](https://busy.in/hsn/hsn-03047300/) |
| 03047400 | [Frozen hake fillets](https://busy.in/hsn/hsn-03047400/) |
| 03047500 | [Frozen Alaska Pollock](https://busy.in/hsn/hsn-03047500/) |
| 03047900 | [Frozen fish fillets (various species)](https://busy.in/hsn/hsn-03047900/) |
| 03048100 | [Frozen salmon fillets](https://busy.in/hsn/hsn-03048100/) |
| 03048200 | [Frozen trout fillets](https://busy.in/hsn/hsn-03048200/) |
| 03048300 | [Frozen flat fish fillets](https://busy.in/hsn/hsn-03048300/) |
| 03048400 | [Frozen swordfish fillets](https://busy.in/hsn/hsn-03048400/) |
| 03048500 | [Frozen toothfish fillets](https://busy.in/hsn/hsn-03048500/) |
| 03048600 | [Frozen herring fillets](https://busy.in/hsn/hsn-03048600/) |
| 03048700 | [Frozen tuna & bonito fillets](https://busy.in/hsn/hsn-03048700/) |
| 03048810 | [Dogfish](https://busy.in/hsn/hsn-03048810/) |
| 03048820 | [Sharks](https://busy.in/hsn/hsn-03048820/) |
| 03048830 | [Rays & skates](https://busy.in/hsn/hsn-03048830/) |
| 03048910 | [Frozen Hilsa fillets](https://busy.in/hsn/hsn-03048910/) |
| 03048920 | [Other Fish Fillets/Meat](https://busy.in/hsn/hsn-03048920/) |
| 03048930 | [Frozen Seer fish fillets](https://busy.in/hsn/hsn-03048930/) |
| 03048940 | [Frozen tuna fillets](https://busy.in/hsn/hsn-03048940/) |
| 03048990 | [Frozen fish fillets (other)](https://busy.in/hsn/hsn-03048990/) |
| 03049000 | [Fish Flours/Meals/Pellets (Human Consumption)](https://busy.in/hsn/hsn-03049000/) |
| 03049100 | [Frozen Swordfish](https://busy.in/hsn/hsn-03049100/) |
| 03049200 | [Frozen toothfish](https://busy.in/hsn/hsn-03049200/) |
| 03049300 | [Frozen Tilapia/Catfish/Carp/Eel/Perch/Snakehead](https://busy.in/hsn/hsn-03049300/) |
| 03049400 | [Frozen Alaska Pollack](https://busy.in/hsn/hsn-03049400/) |
| 03049500 | [Frozen cod fillets](https://busy.in/hsn/hsn-03049500/) |
| 03049600 | [Frozen Dogfish/Sharks](https://busy.in/hsn/hsn-03049600/) |
| 03049700 | [Frozen Rays/Skates](https://busy.in/hsn/hsn-03049700/) |
| 03049900 | [Fish Fillets & Meat (Fresh, Chilled or Frozen)](https://busy.in/hsn/hsn-03049900/) |

## Frequently asked questions

### What products are classified under HSN 0304

It includes Fresh or dried fruits

### What are the e‑way bill and e‑invoice points while moving Fresh or dried fruits?

Generate an e‑way bill when the consignment value exceeds ₹50,000, unless exempted for the transaction. E‑invoicing depends on turnover (AATO threshold as notified) for B2B supplies, not on the item itself.

### If I repair and return Fresh or dried fruits, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

### Any import/export nuance for Fresh or dried fruits?

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.

### Can reverse charge ever apply to transactions involving Fresh or dried fruits?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Fresh or dried fruits are forward charge. Check the current notifications for any special cases before deciding.

### How are warranty replacements of Fresh or dried fruits 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.

### How do I bill a kit or combo that includes Fresh or dried fruits?

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 0304 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2,055 Cr (−0.55% YoY) — 0.0555% of India's total exports
- Imports: ₹247 Cr (+16.75% YoY) — 0.0041% of India's total imports
- Trade balance: ₹1,808 Cr (Surplus); surplus rank #137 of 1233 sub-chapters
- Share of Chapter 03: 3.86% of its exports; import side 12.44%
- Rank within Chapter 03: #4 of 9 by export value; import-side #4

### Key metrics

- Export CAGR: 1.79% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #266 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +29.11% in FY 2021-22
- Contribution to Ch. 03: 3.86% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0304

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 | 1,848.13 | 0.0805% | — | 4.22% | 190.44 | 0.0053% | — | 25.56% | +1,657.69 | #196 |
| FY 2019-20 | 1,656.52 | 0.0750% | −10.37% | 3.80% | 231.90 | 0.0069% | +21.77% | 25.31% | +1,424.62 | #210 |
| FY 2020-21 | 1,659.63 | 0.0772% | +0.19% | 4.28% | 113.84 | 0.0039% | −50.91% | 10.16% | +1,545.79 | #218 |
| FY 2021-22 | 2,142.82 | 0.0683% | +29.11% | 4.17% | 203.45 | 0.0045% | +78.72% | 16.19% | +1,939.37 | #212 |
| FY 2022-23 | 2,381.31 | 0.0658% | +11.13% | 4.35% | 284.84 | 0.0050% | +40.00% | 18.63% | +2,096.47 | #217 |
| FY 2023-24 | 2,066.74 | 0.0571% | −13.21% | 4.08% | 211.83 | 0.0038% | −25.63% | 14.16% | +1,854.91 | #245 |
| FY 2024-25 | 2,055.36 | 0.0555% | −0.55% | 3.86% | 247.32 | 0.0041% | +16.75% | 12.44% | +1,808.04 | #266 |

- CAGR (7-year): exports 1.79%/yr, imports 4.45%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0304 export-import analysis

### Consistent export growth: 1.79% CAGR over 7 years

India's exports under HSN Sub-Chapter 0304 have grown at a compound annual rate of 1.79% over 7 fiscal years, rising from ₹1,848.13 Crore in FY 2018-19 to ₹2,055.36 Crore in FY 2024-25.

### HSN Sub-Chapter 0304 ranked #266 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0304 ranks #266 out of 1233 sub-chapters by total export value. Within Chapter 03, it ranks #4 of 9. By trade surplus, it ranks #137 of 1233.

### FY 2021-22 was the strongest growth year for HSN Sub-Chapter 0304 exports

The strongest single-year export movement for HSN Sub-Chapter 0304 was recorded in FY 2021-22, when exports surged by 29.11% over the prior year.

### India maintains a trade surplus of ₹1,808.04 Crore in HSN Sub-Chapter 0304 goods

In FY 2024-25, India's exports of ₹2,055.36 Cr exceeded imports of ₹247.32 Cr, resulting in a trade surplus of ₹1,808.04 Crore — ranking #137 of 1233 by surplus magnitude.

### Import growth of 4.45% CAGR signals stable import dependency for Fresh or dried fruits

India's imports under HSN Sub-Chapter 0304 have grown at 4.45% CAGR, reaching ₹247.32 Crore in FY 2024-25.

### HSN Sub-Chapter 0304 contributes 3.86% of Chapter 03 exports — ranked #4

Among the 9 sub-chapters under Chapter 03, HSN Sub-Chapter 0304 ranks #4 by export value — accounting for 3.86% of the chapter's total exports in FY 2024-25. On the import side, it holds 12.44% share (rank #4).

## 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 (this hsn sub-chapter) | ₹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](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/) |
| 0302 | [Fish fillets & meat](https://busy.in/hsn/sub-chapter-0302/) |
| 0303 | [Frozen fish](https://busy.in/hsn/sub-chapter-0303/) |
| 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/) |