HSN code 03052000
Tariff item in chapter 03 — Fish and crustaceans, molluscs and other aquatic invertebrates
Livers, roes and milt of fish, dried, smoked, salted or in brine
Classification
| Code type | HSN — Harmonized System of Nomenclature |
|---|---|
| Level | Tariff item (8 digits) |
| Section | Section I — Live animals and animal products |
| Chapter 03 | Fish and crustaceans, molluscs and other aquatic invertebrates |
| Heading 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process |
| Sub-heading 030520 | Livers, roes and milt of fish, dried, smoked, salted or in brine |
| Tariff item 03052000 | Livers, roes and milt of fish, dried, smoked, salted or in brine |
Using HSN 03052000 in GST
On GST invoices, a business with annual turnover up to ₹5 crore must show at least the first 4 digits (0305) on B2B invoices, and a business above ₹5 crore must show 6 digits (030520) on all invoices. The full 8-digit code is used for imports and exports.
The GST rate depends on the exact goods or service and any conditions in the rate notification, so it is not listed here. Check the official CBIC GST rate finder, then work out the tax with the GST calculator or make a bill with the GST invoice generator.
Frequently asked questions
What is HSN code 03052000?
HSN code 03052000 is the tariff item for: Livers, roes and milt of fish, dried, smoked, salted or in brine.
What is the GST rate for HSN 03052000?
GST rates are set by CBIC rate notifications and can depend on conditions, so check the CBIC GST rate finder for HSN 03052000 before invoicing.
How many digits of HSN 03052000 should I write on my invoice?
Up to ₹5 crore turnover: at least 4 digits (0305) on B2B invoices. Above ₹5 crore: 6 digits (030520) on all invoices.