Chapter 31 – HSN Code & GST Rate for Fertilisers
Chapter 31 of the Harmonized System of Nomenclature (HSN) encompasses fertilisers, which are essential for agriculture and enhancing crop yields. Fertilisers include various substances and mixtures used to provide essential nutrients to plants, promoting healthy growth and improving agricultural productivity. Understanding the HSN codes and GST rates for Chapter 31 products is crucial for businesses in the agricultural and fertiliser industries. Let’s explore the HSN codes and GST rates for Chapter 31 products in India:
| Products Description | HSN Codes | Export & Import HSN Codes | GST Rate |
|---|---|---|---|
| Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products | 3101 | 310100 | 12% |
| Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus, and potassium | 3102 | 310210, 310221, 310229, 310230, 310240 | 12% |
| Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | 3103 | 310310, 310390 | 12% |
| Mineral or chemical fertilisers containing the fertilising elements nitrogen and phosphorus | 3104 | 310420, 310430 | 12% |
| Mineral or chemical fertilisers containing the fertilising elements nitrogen and potassium | 3105 | 310510, 310520 | 12% |
| Mineral or chemical fertilisers containing the fertilising element phosphorus | 3105 | 310590 | 12% |
| Mineral or chemical fertilisers containing the fertilising element potassium | 3105 | 310590 | 12% |
| Other mineral or chemical fertilisers (excluding goods of sub-heading 3101, 3102, 3103, 3104, 3105, 3106, 3107, 3108 or 3109) | 3105 | 310590 | 12% |
Please verify these HSN codes, Export & Import HSN Codes, and GST rates with the relevant authorities to ensure compliance with Indian tax regulations. This information serves as a guide for businesses dealing with fertilisers, aiding in accurate tax calculation and invoicing.
