---
title: "0305 HSN Code | HSN Code for Dried or salted fish products in India"
description: "Know more about 0305 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 0305 covering Dried or salted fish products."
canonical: "https://busy.in/hsn/sub-chapter-0305/"
---

# HSN Sub-chapter 0305: Dried or salted fish products

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets, of fish fit for human consumption

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 |
| --- | --- |
| 03051000 | [Fish fillets, dried, salted or in brine, but not smoked](https://busy.in/hsn/hsn-03051000/) |
| 03052000 | [Dried/Smoked/Salted Fish Livers/Roes (Non-Retail)](https://busy.in/hsn/hsn-03052000/) |
| 03053000 | [Not Frozen Rock Lobster/Sea Craw Fish](https://busy.in/hsn/hsn-03053000/) |
| 03053100 | [Fish Fillets – Tilapia, Catfish, Carp, Eels](https://busy.in/hsn/hsn-03053100/) |
| 03053200 | [Dried fish fillets](https://busy.in/hsn/hsn-03053200/) |
| 03053900 | [Fish Fillets – Other](https://busy.in/hsn/hsn-03053900/) |
| 03054100 | [Smoked Pacific Or Atlantic Salmon](https://busy.in/hsn/hsn-03054100/) |
| 03054200 | [Slitting/Cut-to-Length Lines](https://busy.in/hsn/hsn-03054200/) |
| 03054300 | [Smoked Fish\| Trout](https://busy.in/hsn/hsn-03054300/) |
| 03054400 | [Smoked Herrings (excl. pre-packaged)](https://busy.in/hsn/hsn-03054400/) |
| 03054900 | [Other Smoked Fish](https://busy.in/hsn/hsn-03054900/) |
| 03055100 | [Dried cod (unsalted, unpackaged)](https://busy.in/hsn/hsn-03055100/) |
| 03055200 | [Dried tilapia, catfish, carp, eels, perch, snakeheads](https://busy.in/hsn/hsn-03055200/) |
| 03055300 | [Dried fish (non-cod, unpackaged)](https://busy.in/hsn/hsn-03055300/) |
| 03055400 | [Dried fish (excluding offal)](https://busy.in/hsn/hsn-03055400/) |
| 03055910 | [Dried Mumbai duck (unsalted, unpackaged)](https://busy.in/hsn/hsn-03055910/) |
| 03055920 | [Dried seer fish (headless, unpackaged)](https://busy.in/hsn/hsn-03055920/) |
| 03055930 | [Dried sprats (unpackaged)](https://busy.in/hsn/hsn-03055930/) |
| 03055990 | [Dried fish (other, unpackaged)](https://busy.in/hsn/hsn-03055990/) |
| 03056100 | [Salted Herrings](https://busy.in/hsn/hsn-03056100/) |
| 03056200 | [Salted Cod Fish](https://busy.in/hsn/hsn-03056200/) |
| 03056300 | [Salted Anchovies (Excluding Fresh or Chilled)](https://busy.in/hsn/hsn-03056300/) |
| 03056400 | [Salted Tilapias, Catfish, Carp, Eels & Others](https://busy.in/hsn/hsn-03056400/) |
| 03056910 | [Salted Mumbai Duck](https://busy.in/hsn/hsn-03056910/) |
| 03056920 | [Salted Seer Fish (Without Head)](https://busy.in/hsn/hsn-03056920/) |
| 03056930 | [Salted Sprats](https://busy.in/hsn/hsn-03056930/) |
| 03056990 | [Other Salted Fish](https://busy.in/hsn/hsn-03056990/) |
| 03057100 | [Shark Fins and Other Edible Fish Offal](https://busy.in/hsn/hsn-03057100/) |
| 03057200 | [Fish Heads, Tails & Maws](https://busy.in/hsn/hsn-03057200/) |
| 03057900 | [Fish Offal – Other](https://busy.in/hsn/hsn-03057900/) |

## Frequently asked questions

### What products are classified under HSN 0305

It includes Dried or salted fish products

### Any special steps when selling Dried or salted fish products 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.

### What misclassification mistakes happen with Dried or salted fish products?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

### How are warranty replacements of Dried or salted fish products 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.

### Any import/export nuance for Dried or salted fish products?

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 Dried or salted fish products?

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

## India's trade performance: HSN Sub-Chapter 0305 (FY 2024-25)

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

- Exports: ₹356 Cr (+3.80% YoY) — 0.0096% of India's total exports
- Imports: ₹55 Cr (−2.81% YoY) — 0.0009% of India's total imports
- Trade balance: ₹301 Cr (Surplus); surplus rank #298 of 1233 sub-chapters
- Share of Chapter 03: 0.67% of its exports; import side 2.79%
- Rank within Chapter 03: #6 of 9 by export value; import-side #5

### Key metrics

- Export CAGR: -9.93% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #595 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +31.10% in FY 2020-21
- Contribution to Ch. 03: 0.67% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 0305

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 | 667.41 | 0.0291% | — | 1.52% | 26.52 | 0.0007% | — | 3.56% | +640.89 | #370 |
| FY 2019-20 | 467.71 | 0.0212% | −29.92% | 1.07% | 28.28 | 0.0008% | +6.64% | 3.09% | +439.43 | #425 |
| FY 2020-21 | 613.16 | 0.0285% | +31.10% | 1.58% | 29.16 | 0.0010% | +3.11% | 2.60% | +584.00 | #388 |
| FY 2021-22 | 478.73 | 0.0153% | −21.92% | 0.93% | 9.98 | 0.0002% | −65.78% | 0.79% | +468.75 | #486 |
| FY 2022-23 | 380.87 | 0.0105% | −20.44% | 0.70% | 44.11 | 0.0008% | +341.98% | 2.88% | +336.76 | #576 |
| FY 2023-24 | 343.30 | 0.0095% | −9.86% | 0.68% | 57.04 | 0.0010% | +29.31% | 3.81% | +286.26 | #595 |
| FY 2024-25 | 356.34 | 0.0096% | +3.80% | 0.67% | 55.44 | 0.0009% | −2.81% | 2.79% | +300.90 | #595 |

- CAGR (7-year): exports -9.93%/yr, imports 13.08%/yr (consistently Surplus)

## Key trade insights: HSN Sub-Chapter 0305 export-import analysis

### Export decline: -9.93% CAGR over 7 years

India's exports under HSN Sub-Chapter 0305 have declined at a compound annual rate of -9.93% over 7 fiscal years, falling from ₹667.41 Crore in FY 2018-19 to ₹356.34 Crore in FY 2024-25.

### HSN Sub-Chapter 0305 ranked #595 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 0305 ranks #595 out of 1233 sub-chapters by total export value. Within Chapter 03, it ranks #6 of 9. By trade surplus, it ranks #298 of 1233.

### FY 2020-21 was the strongest growth year for HSN Sub-Chapter 0305 exports

The strongest single-year export movement for HSN Sub-Chapter 0305 was recorded in FY 2020-21, when exports surged by 31.10% over the prior year.

### India maintains a trade surplus of ₹300.90 Crore in HSN Sub-Chapter 0305 goods

In FY 2024-25, India's exports of ₹356.34 Cr exceeded imports of ₹55.44 Cr, resulting in a trade surplus of ₹300.90 Crore — ranking #298 of 1233 by surplus magnitude.

### Import growth of 13.08% CAGR signals rising demand for Dried or salted fish products

India's imports under HSN Sub-Chapter 0305 have grown at 13.08% CAGR, reaching ₹55.44 Crore in FY 2024-25.

### HSN Sub-Chapter 0305 contributes 0.67% of Chapter 03 exports — ranked #6

Among the 9 sub-chapters under Chapter 03, HSN Sub-Chapter 0305 ranks #6 by export value — accounting for 0.67% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.79% share (rank #5).

## 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 (this hsn sub-chapter) | ₹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/) |
| 0304 | [Fresh or dried fruits](https://busy.in/hsn/sub-chapter-0304/) |
| 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/) |