HSN Code & GST Rate for Fertilizers - Chapter 31

Rates (%) Products Description HSN Codes Export and Import HSN Codes
NIL All goods and organic manure [other than put up in unit containers and bearing a registered brand name] 3101 31010010, 31010091, 31010092, 31010099
5% All goods i.e. animal or vegetable fertilizers or organic fertilisers put up in unit containers and bearing a brand name 3101 31010010, 31010091, 31010092, 31010099
5% Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 3102 31021000, 31022100, 31022910, 31022990, 31023000, 31024000, 31025000, 31026000, 31028000, 31029010, 31029090
5% Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 3103 31031000, 31039000
18% Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers 3103 31031000, 31039000
5% Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 3104 31042000, 31043000, 31049000
18% Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 3104 31042000, 31043000, 31049000
5% Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are clearly not to be used as fertilizers 3105 31051000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090
18% Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which are clearly not to be used as fertilizers 3105 31051000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090

Disclaimer

The HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodical updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out. Tax2win will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.

CA Abhishek Soni

Abhishek Soni is a Chartered Accountant by profession & entrepreneur by passion. He is the co-founder & CEO of Tax2Win.in. Tax2win is amongst the top 25 emerging startups of Asia and authorized ERI by the Income Tax Department. In the past, he worked in EY and comes with wide industry experience from telecom, retail to manufacturing to entertainment where he has handled various national and international assignments.