0304 HSN Code: Fresh or dried fruits

HSN Sub Chapter 0304 represents Fresh or dried fruits under GST classification. This code helps businesses identify Fresh or dried fruits correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 0304, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fresh or dried fruits.

Live Demo Available Today

Experience the power of Expert Accounting

Join our guided walkthrough to see how BUSY can transform your business operations.

Trusted by 6,00,000+ Users
4.6 Google Rating
+91
expand_more

* No credit card required

New GST Rate for HSN Code 0304

GST Rate for Fresh or dried fruits under HSN Code 0304. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

03

HSN Code

0304

HSN Description

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

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 0304

Following tariff HSN codes fall under Fresh or dried fruits.

Tariff HSN

03041000

Description

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

Tariff HSN

03041100

Description

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen -fresh or chilled: — swordfish (xiphia gladius)

Tariff HSN

03041200

Description

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- fresh or chilled: — toothfish (dissostichus spp.)

Tariff HSN

03041900

Description

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

Tariff HSN

03042010

Description

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

Tariff HSN

03042020

Description

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

Tariff HSN

03042030

Description

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

Tariff HSN

03042040

Description

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

Tariff HSN

03042050

Description

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

Tariff HSN

03042090

Description

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

Tariff HSN

03042100

Description

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: swordfish (xiphias gladius)

Tariff HSN

03042200

Description

Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen- frozen fillets: toothfish (dissostichus spp.)

Tariff HSN

03042910

Description

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

Tariff HSN

03042920

Description

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

Tariff HSN

03042930

Description

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

Tariff HSN

03042940

Description

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

Tariff HSN

03042950

Description

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

Tariff HSN

03042990

Description

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

Tariff HSN

03043100

Description

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Tilapias (oreochromis spp.)

Tariff HSN

03043200

Description

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) :Catfish (Pangasius spp., Silurus spp.,Clarias spp., Ictalurus spp.)

Tariff HSN

03043300

Description

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Nile Perch (Lates niloticus)

Tariff HSN

03043900

Description

Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurs spp.), carp (Cyprinus carpio, Carassius carassius, ctenopharynogodon idellus, Hypophthalmichthys spp., cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (channa spp.) : Other

Tariff HSN

03044100

Description

Fresh or chilled fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) , Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Tariff HSN

03044200

Description

Fresh or chilled fillets of other fish :Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Tariff HSN

03044300

Description

Fresh or chilled fillets of other fish : Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

Tariff HSN

03044400

Description

Fresh or chilled fillets of other fish : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Tariff HSN

03044500

Description

Fresh or chilled fillets of other fish : Swordfish (Xiphias gladius)

Tariff HSN

03044600

Description

Fresh or chilled fillets of other fish : Toothfish (Dissostichus spp.)

Tariff HSN

03044700

Description

Fresh or chilled fillets of other fish : Dogfish and other sharks

Tariff HSN

03044800

Description

Fresh or chilled fillets of other fish : Rays and skates (Rajidae)

Tariff HSN

03044910

Description

Fresh or chilled fillets of other fish : Other: Hilsa

Tariff HSN

03044920

Description

Shark

Tariff HSN

03044930

Description

Fresh or chilled fillets of other fish : Other: Seer

Tariff HSN

03044940

Description

Fresh or chilled fillets of other fish : Other: Tuna

Tariff HSN

03044990

Description

Fresh or chilled fillets of other fish : Other: Other

Tariff HSN

03045100

Description

Other, fresh or chilled : 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. )

Tariff HSN

03045200

Description

Other, fresh or chilled : Salmonidae

Tariff HSN

03045300

Description

Other, fresh or chilled : Fish of the families Bregmacerotidae, Euclichthyidae, kg. Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Tariff HSN

03045400

Description

Other, fresh or chilled : Swordfish (Xiphias gladius )

Tariff HSN

03045500

Description

Other, fresh or chilled : Toothfish (Dissostichus spp.)

Tariff HSN

03045600

Description

Other, fresh or chilled : Dogfish and other sharks

Tariff HSN

03045700

Description

Other, fresh or chilled : Rays and skates (Rajidae)

Tariff HSN

03045910

Description

Other, fresh or chilled : Other : Hilsa

Tariff HSN

03045920

Description

Shark

Tariff HSN

03045930

Description

Other, fresh or chilled : Other:- Seer

Tariff HSN

03045940

Description

Other, fresh or chilled : Other:- Tuna

Tariff HSN

03045990

Description

Other, fresh or chilled : Other:- Other

Tariff HSN

03046100

Description

Frozen fillets of 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.) : Tilapias ( Oreochromis spp .) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03046100

Description

Frozen fillets of 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.) : Tilapias ( Oreochromis spp .)

Tariff HSN

03046200

Description

Frozen fillets of 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.) : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03046200

Description

Frozen fillets of 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.) : Catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp.)

Tariff HSN

03046300

Description

Frozen fillets of 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.) :Nile Perch (Lates niloticus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03046300

Description

Frozen fillets of 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.) :Nile Perch (Lates niloticus)

Tariff HSN

03046900

Description

Frozen fillets of 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.) : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03046900

Description

Frozen fillets of 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.) : Other

Tariff HSN

03047100

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03047100

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Tariff HSN

03047200

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Haddock (Melanogrammus aeglefinus [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03047200

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Haddock (Melanogrammus aeglefinus)

Tariff HSN

03047300

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Coalfish (Pollachius virens) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03047300

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Coalfish (Pollachius virens)

Tariff HSN

03047400

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Hake (Merluccius spp., Urophycis spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03047400

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Hake (Merluccius spp., Urophycis spp.)

Tariff HSN

03047500

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:- Alaska Pollack (Theragra chalcogramma) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03047500

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:- Alaska Pollack (Theragra chalcogramma)

Tariff HSN

03047900

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Other[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03047900

Description

Frozen fillets of fish of families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Other

Tariff HSN

03048100

Description

Frozen fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) (Other than pre-packaged and labelled container)

Tariff HSN

03048100

Description

Frozen fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Tariff HSN

03048200

Description

Frozen fillets of other fish : Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048200

Description

Frozen fillets of other fish : Trout ( Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Tariff HSN

03048300

Description

Frozen fillets of other fish : Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048300

Description

Frozen fillets of other fish : Flat fish ( Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

Tariff HSN

03048400

Description

Frozen fillets of other fish : Swordfish (Xiphias gladius) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048400

Description

Frozen fillets of other fish : Swordfish (Xiphias gladius)

Tariff HSN

03048500

Description

Frozen fillets of other fish : Toothfish (Dissostichus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048500

Description

Frozen fillets of other fish : Toothfish (Dissostichus spp.)

Tariff HSN

03048600

Description

Frozen fillets of other fish : Herrings (Clupea harengus, Clupea pallasii) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048600

Description

Frozen fillets of other fish : Herrings (Clupea harengus, Clupea pallasii)

Tariff HSN

03048700

Description

Frozen fillets of other fish : Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048700

Description

Frozen fillets of other fish : Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis)

Tariff HSN

03048810

Description

Dogfish, other sharks Rays and skates (Rajidae): Dogfish [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048810

Description

Dogfish, other sharks Rays and skates (Rajidae): Dogfish

Tariff HSN

03048820

Description

Dogfish, other sharks Rays and skates (Rajidae): other sharks [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048820

Description

Dogfish, other sharks Rays and skates (Rajidae): other sharks

Tariff HSN

03048830

Description

Dogfish, other sharks Rays and skates (Rajidae): Rays and skates (Rajidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048830

Description

Dogfish, other sharks Rays and skates (Rajidae): Rays and skates (Rajidae)

Tariff HSN

03048910

Description

Frozen fillets of other fish : Other : Hilsa [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048910

Description

Frozen fillets of other fish : Other : Hilsa

Tariff HSN

03048920

Description

Shark

Tariff HSN

03048930

Description

Frozen fillets of other fish : Other : Seer [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048930

Description

Frozen fillets of other fish : Other : Seer

Tariff HSN

03048940

Description

Frozen fillets of other fish : Other : Tuna [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048940

Description

Frozen fillets of other fish : Other : Tuna

Tariff HSN

03048990

Description

Frozen fillets of other fish : Other : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03048990

Description

Frozen fillets of other fish : Other : Other

Tariff HSN

03049000

Description

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

Tariff HSN

03049100

Description

Other, frozen : Swordfish (Xiphias gladius) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03049100

Description

Other, frozen : Swordfish (Xiphias gladius)

Tariff HSN

03049200

Description

Other, frozen: Toothfish (Dissostichus spp.) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03049200

Description

Other, frozen: Toothfish (Dissostichus spp.)

Tariff HSN

03049300

Description

Other, frozen : 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. ) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03049300

Description

Other, frozen : 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. )

Tariff HSN

03049400

Description

Other, frozen : Alaska Pollack ( Theragra chalcogramma ) (other than fresh or chilled and other than pre-packaged and labelled unit container)

Tariff HSN

03049400

Description

Other, frozen : Alaska Pollack ( Theragra chalcogramma )

Tariff HSN

03049500

Description

Other, frozen : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae ,Melanonidae , Merlucciidae, Moridae and Muraeno-lepididae, other than Alaska Pollack (Theragra chalcogramma )[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03049500

Description

Other, frozen : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae ,Melanonidae , Merlucciidae, Moridae and Muraeno-lepididae, other than Alaska Pollack (Theragra chalcogramma )

Tariff HSN

03049600

Description

Other, frozen : Dogfish and other sharks [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03049600

Description

Other, frozen : Dogfish and other sharks

Tariff HSN

03049700

Description

Other, frozen : Rays and skates (Rajidae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03049700

Description

Other, frozen : Rays and skates (Rajidae)

Tariff HSN

03049900

Description

Other, frozen : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03049900

Description

Other, frozen : Other

India’s Trade Performance — HSN Sub-Chapter 0304 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

₹2,055 Cr

−0.55% vs FY 2023-24

0.0555% of India’s total exports

India’s Imports

FY 2024-25

₹247 Cr

+16.75% vs FY 2023-24

0.0041% of India’s total imports

Trade Balance

FY 2024-25

₹1,808 Cr

Trade Surplus

Surplus rank #137 of 1233 subchapters

% of Chapter 03

FY 2024-25

3.86%

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

Import side: 12.44% of Chapter 03’s imports

Rank Within Chapter 03

FY 2024-25

#4 of 9

Position by export value among subchapters in Chapter 03

Import-side rank: #4 of 9

At a glance

1.79%

Export CAGR

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

#266

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+29.11%

Peak Growth Year

FY 2021-22 · strongest single-year move

3.86%

Contribution to Ch. 03

Share of Chapter 03 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #196

Balance

+1,657.69

Exports

1,848.13 ₹ Cr

0.0805% share

— YoY

4.22% of Ch. 03

Imports

190.44 ₹ Cr

0.0053% share

— YoY

25.56% of Ch. 03

FY 2019-20 Exp. Rank #210

Balance

+1,424.62

Exports

1,656.52 ₹ Cr

0.0750% share

−10.37% YoY

3.80% of Ch. 03

Imports

231.90 ₹ Cr

0.0069% share

+21.77% YoY

25.31% of Ch. 03

FY 2020-21 Exp. Rank #218

Balance

+1,545.79

Exports

1,659.63 ₹ Cr

0.0772% share

+0.19% YoY

4.28% of Ch. 03

Imports

113.84 ₹ Cr

0.0039% share

−50.91% YoY

10.16% of Ch. 03

FY 2021-22 Exp. Rank #212

Balance

+1,939.37

Exports

2,142.82 ₹ Cr

0.0683% share

+29.11% YoY

4.17% of Ch. 03

Imports

203.45 ₹ Cr

0.0045% share

+78.72% YoY

16.19% of Ch. 03

FY 2022-23 Exp. Rank #217

Balance

+2,096.47

Exports

2,381.31 ₹ Cr

0.0658% share

+11.13% YoY

4.35% of Ch. 03

Imports

284.84 ₹ Cr

0.0050% share

+40.00% YoY

18.63% of Ch. 03

FY 2023-24 Exp. Rank #245

Balance

+1,854.91

Exports

2,066.74 ₹ Cr

0.0571% share

−13.21% YoY

4.08% of Ch. 03

Imports

211.83 ₹ Cr

0.0038% share

−25.63% YoY

14.16% of Ch. 03

FY 2024-25 Exp. Rank #266

Balance

+1,808.04

Exports

2,055.36 ₹ Cr

0.0555% share

−0.55% YoY

3.86% of Ch. 03

Imports

247.32 ₹ Cr

0.0041% share

+16.75% YoY

12.44% of Ch. 03

CAGR · 7-Year

Exports

1.79% /yr

Imports

4.45% /yr

Consistently Surplus
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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 0304 ranks #266 out of 1233 subchapters 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 subchapters 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).

Stop worrying about HSN & TAX compliance

BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.

Automatic Updates
Error-free GSTR
6,00,000+ Happy Users
+91
expand_more

* No credit card required

Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 0304 and GST compliance.

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.

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.

Explore More HSN Codes from Chapter 03