0305 HSN Code: Dried or salted fish products

HSN Sub Chapter 0305 represents Dried or salted fish products under GST classification. This code helps businesses identify Dried or salted fish products correctly for billing, taxation, and trade purposes. With HSN Sub Chapter 0305, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Dried or salted fish products.

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New GST Rate for HSN Code 0305

GST Rate for Dried or salted fish products under HSN Code 0305. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

03

HSN Code

0305

HSN Description

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

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 0305

Following tariff HSN codes fall under Dried or salted fish products.

Tariff HSN

03051000

Description

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

Tariff HSN

03052000

Description

Livers and roes of fish, dried, smoked, salted or in brine [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03052000

Description

Livers and roes of fish, dried, smoked, salted or in brine

Tariff HSN

03053000

Description

Fish fillets, dried, salted or in brine, but not smoked

Tariff HSN

03053100

Description

Fish fillets, dried, salted or in brine, but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% – spp.,Silurus spp., Clarias spp., lctalurus 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

03053100

Description

Fish fillets, dried, salted or in brine, but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius kg. 30% – spp.,Silurus spp., Clarias spp., lctalurus 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

03053200

Description

Fish fillets, dried, salted or in brine, but not smoked – Fish of the familes Bregmacerotidae, kg. 30% – Uclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03053200

Description

Fish fillets, dried, salted or in brine, but not smoked – Fish of the familes Bregmacerotidae, kg. 30% – Uclichthyidae, Gadidae,Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Tariff HSN

03053900

Description

Fish fillets, dried, salted or in brine, but not smoked – Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03053900

Description

Fish fillets, dried, salted or in brine, but not smoked – Other

Tariff HSN

03054100

Description

Smoked fish, including fillets, other than edible fish offal : 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 fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03054100

Description

Smoked fish, including fillets, other than edible fish offal : 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

03054200

Description

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

Tariff HSN

03054200

Description

Smoked fish, including fillets, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii )

Tariff HSN

03054300

Description

Smoked fish, including fillets, other than edible fish offal : 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

03054300

Description

Smoked fish, including fillets, other than edible fish offal : Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarkii Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Tariff HSN

03054400

Description

Smoked fish, including fillets, other than edible fish offal : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, 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

03054400

Description

Smoked fish, including fillets, other than edible fish offal : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., mylopharyngodon piceus), eels (anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Tariff HSN

03054900

Description

Smoked fish, including fillets, other than edible fish offal : Other[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03054900

Description

Smoked fish, including fillets, other than edible fish offal : Other

Tariff HSN

03055100

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03055100

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Tariff HSN

03055200

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,Lepto- barbus hoeveni, Megalobrama spp.), 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

03055200

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp.,Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti,Lepto- barbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Tariff HSN

03055300

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Fish of the families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03055300

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Fish of the families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Tariff HSN

03055400

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : 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), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03055400

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : 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), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), Sword fish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)

Tariff HSN

03055910

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Mumbai duck [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03055910

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Mumbai duck

Tariff HSN

03055920

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Seer without head [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03055920

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Seer without head

Tariff HSN

03055930

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Sprats [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03055930

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Sprats

Tariff HSN

03055990

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03055990

Description

Dried fish, other than edible fish offal, whether or not salted but not smoked : Other : Other

Tariff HSN

03056100

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii ) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03056100

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Herrings (Clupea harengus, Clupea pallasii )

Tariff HSN

03056200

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03056200

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Tariff HSN

03056300

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Anchovies (Engraulis spp. ) [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03056300

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Anchovies (Engraulis spp. )

Tariff HSN

03056400

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : 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

03056400

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : 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

03056910

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Mumbai duck [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03056910

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Mumbai duck

Tariff HSN

03056920

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Seer without head [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03056920

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Seer without head

Tariff HSN

03056930

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Sprats [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03056930

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Sprats

Tariff HSN

03056990

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Other[ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03056990

Description

Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other : Other

Tariff HSN

03057100

Description

Fish fins, heads, tails, maws and other edible fish offal : Shark fins [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03057100

Description

Fish fins, heads, tails, maws and other edible fish offal : Shark fins

Tariff HSN

03057200

Description

Fish fins, heads, tails, maws and other edible fish offal : Fish heads, tails and maws [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03057200

Description

Fish fins, heads, tails, maws and other edible fish offal : Fish heads, tails and maws

Tariff HSN

03057900

Description

Fish fins, heads, tails, maws and other edible fish offal : Other [ other than fresh or chilled and other than pre-packaged and labelled unit container]

Tariff HSN

03057900

Description

Fish fins, heads, tails, maws and other edible fish offal : Other

India’s Trade Performance — HSN Sub-Chapter 0305 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

₹356 Cr

+3.80% vs FY 2023-24

0.0096% of India’s total exports

India’s Imports

FY 2024-25

₹55 Cr

−2.81% vs FY 2023-24

0.0009% of India’s total imports

Trade Balance

FY 2024-25

₹301 Cr

Trade Surplus

Surplus rank #298 of 1233 subchapters

% of Chapter 03

FY 2024-25

0.67%

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

Import side: 2.79% of Chapter 03’s imports

Rank Within Chapter 03

FY 2024-25

#6 of 9

Position by export value among subchapters in Chapter 03

Import-side rank: #5 of 9

At a glance

−9.93%

Export CAGR

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

#595

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+31.10%

Peak Growth Year

FY 2020-21 · strongest single-year move

0.67%

Contribution to Ch. 03

Share of Chapter 03 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #370

Balance

+640.89

Exports

667.41 ₹ Cr

0.0291% share

— YoY

1.52% of Ch. 03

Imports

26.52 ₹ Cr

0.0007% share

— YoY

3.56% of Ch. 03

FY 2019-20 Exp. Rank #425

Balance

+439.43

Exports

467.71 ₹ Cr

0.0212% share

−29.92% YoY

1.07% of Ch. 03

Imports

28.28 ₹ Cr

0.0008% share

+6.64% YoY

3.09% of Ch. 03

FY 2020-21 Exp. Rank #388

Balance

+584.00

Exports

613.16 ₹ Cr

0.0285% share

+31.10% YoY

1.58% of Ch. 03

Imports

29.16 ₹ Cr

0.0010% share

+3.11% YoY

2.60% of Ch. 03

FY 2021-22 Exp. Rank #486

Balance

+468.75

Exports

478.73 ₹ Cr

0.0153% share

−21.92% YoY

0.93% of Ch. 03

Imports

9.98 ₹ Cr

0.0002% share

−65.78% YoY

0.79% of Ch. 03

FY 2022-23 Exp. Rank #576

Balance

+336.76

Exports

380.87 ₹ Cr

0.0105% share

−20.44% YoY

0.70% of Ch. 03

Imports

44.11 ₹ Cr

0.0008% share

+341.98% YoY

2.88% of Ch. 03

FY 2023-24 Exp. Rank #595

Balance

+286.26

Exports

343.30 ₹ Cr

0.0095% share

−9.86% YoY

0.68% of Ch. 03

Imports

57.04 ₹ Cr

0.0010% share

+29.31% YoY

3.81% of Ch. 03

FY 2024-25 Exp. Rank #595

Balance

+300.90

Exports

356.34 ₹ Cr

0.0096% share

+3.80% YoY

0.67% of Ch. 03

Imports

55.44 ₹ Cr

0.0009% share

−2.81% YoY

2.79% of Ch. 03

CAGR · 7-Year

Exports

−9.93% /yr

Imports

13.08% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 0305 ranks #595 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 0305 and GST compliance.

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.

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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