GST Rate & HSN Code For Fertilizers – Chapter 31

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Narendra Kumar

04 Oct, 2023

Chapter 31: GST Rates & HSN Codes for Fertilizers. Stay Informed on Taxation for Agricultural Inputs. Expert Guidance at Your Fingertips!

HSN Code	Description	Rate (%)	Effective Date
3101	ALL GOODS I.E. ANIMAL OR VEGETABLE FERTILISERS OR ORGANIC FERTILISERS PUT UP IN UNIT CONTAINERS AND BEARING A BRAND NAME	5%	01/07/2017
3101	ALL GOODS AND ORGANIC MANURE OTHER THAN THOSE PUT UP IN UNIT CONTAINER AND,-(A) BEARING A REGISTERED BRAND NAME; OR (B) BEARING A BRAND NAME ON WHICH AN ACTIONABLE CLAIM OR ENFORCEABLE RIGHT IN A COURT OF LAW IS AVAILABLE [OTHER THAN THOSE WHERE ANY ACTIONABLE CLAIM OR ENFORCEABLE RIGHT IN RESPECT OF SUCH BRAND NAME HAS BEEN FOREGONE VOLUNTARILY, SUBJECT TO THE CONDITIONS AS IN THE ANNEXURE I]	5%	01/07/2017
3101	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	5%	01/07/2017
310100	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	5%	01/07/2017
31010010	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 ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TRE	5%	01/07/2017
31010091	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 ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TRE	5%	01/07/2017
31010092	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 ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TRE	5%	01/07/2017
31010099	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 ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TRE	5%	01/07/2017
3102	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS, OTHER THAN THOSE WHICH ARE CLEARLY NOT TO BE USED AS FERTILIZERS	5%	01/07/2017
3102	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS, WHICH ARE CLEARLY NOT TO BE USED AS FERTILIZERS	18%	01/07/2017
3102	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS	1800%	01/07/2017
31021000	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS UREA, WHETHER OR NOT IN AQUEOUS SOLUTION	5%	01/07/2017
31021000	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS UREA, WHETHER OR NOT IN AQUEOUS SOLUTION	18%	01/07/2017
31022100	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS AMMONIUM SULPHATE; DOUBLE SALTS AND MIXTURES OF AMMONIUM SULPHATE AND AMMONIUM NITRATE: AMMONIUM SULPHATE	5%	01/07/2017
31022100	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS AMMONIUM SULPHATE; DOUBLE SALTS AND MIXTURES OF AMMONIUM SULPHATE AND AMMONIUM NITRATE: AMMONIUM SULPHATE	18%	01/07/2017
310229	OTHER	18%	01/07/2017
31022910	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS AMMONIUM SULPHATE; DOUBLE SALTS AND MIXTURES OF AMMONIUM SULPHATE AND AMMONIUM NITRATE: OTHER : AMMONIUM SULPHONITRATE	18%	01/07/2017
31022990	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS AMMONIUM SULPHATE; DOUBLE SALTS AND MIXTURES OF AMMONIUM SULPHATE AND AMMONIUM NITRATE: OTHER : OTHER	5%	01/07/2017
31023000	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS AMMONIUM NITRATE, WHETHER OR NOT IN AQUEOUS SOLUTION	18%	01/07/2017
31024000	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS MIXTURES OF AMMONIUM NITRATE WITH CALCIUM CARBONATE OR OTHER INORGANIC NON-FERTILISING SUBSTANCES	18%	01/07/2017
31025000	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS SODIUM NITRATE	18%	01/07/2017
31026000	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS DOUBLE SALTS AND MIXTURES OF CALCIUM NITRATE AND AMMONIUM NITRATE	5%	01/07/2017
31027000	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS CALCIUM CYANAMIDE	5%	01/07/2017
31028000	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS MIXTURES OF UREA AND AMMONIUM NITRATE IN AQUEOUS OR AMMONIACAL SOLUTION	5%	01/07/2017
31028000	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS MIXTURES OF UREA AND AMMONIUM NITRATE IN AQUEOUS OR AMMONIACAL SOLUTION	18%	01/07/2017
31028000	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS MIXTURES OF UREA AND AMMONIUM NITRATE IN AQUEOUS OR AMMONIACAL SOLUTION	5%	01/07/2017
310290	OTHER, INCLUDING MIXTURES NOT SPECIFIED IN THE FOREGOING SUB-HEADINGS	5%	01/07/2017
31029010	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS OTHER, INCLUDING MIXTURES NOT SPECIFIED IN THE FOREGOING SUB-HEADINGS : DOUBLE SALTS OR MIXTURES OF CALCIUM NITRATE AND MAGNESIUM NITRATE	5%	01/07/2017
31029090	MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS OTHER, INCLUDING MIXTURES NOT SPECIFIED IN THE FOREGOING SUB-HEADINGS : OTHER	5%	01/07/2017
3103	MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC, OTHER THAN THOSE WHICH ARE CLEARLY NOT TO BE USED AS FERTILIZERS	5%	01/07/2017
3103	MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC, WHICH ARE CLEARLY NOT TO BE USED AS FERTILIZERS	18%	01/07/2017
3103	MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC	5%	01/07/2017
31031000	MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC SUPERPHOSPHATES	5%	01/07/2017
31031100	CONTAINING BY WEIGHT 35 % OR MORE OF DIPHOSPHORUS PENTAOXIDE (P2O5)	5%	01/07/2017
31031900	OTHER	5%	01/07/2017
31032000	MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC BASIC SLAG	5%	01/07/2017
31039000	MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC OTHER	5%	01/07/2017
3104	MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC, OTHER THAN THOSE WHICH ARE CLEARLY NOT TO BE USED AS FERTILIZERS	5%	01/07/2017
3104	MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC, WHICH ARE CLEARLY NOT TO BE USED AS FERTILIZERS	18%	01/07/2017
3104	MINERAL OR CHEMICAL FERTILISERS, POTASSIC	5%	01/07/2017
31041000	MINERAL OR CHEMICAL FERTILISERS, POTASSIC CARNALLITE, SYLVITE AND OTHER CRUDE NATURAL POTASSIUM SALTS	5%	01/07/2017
31042000	MINERAL OR CHEMICAL FERTILISERS, POTASSIC POTASSIUM CHLORIDE	5%	01/07/2017
31042000	MINERAL OR CHEMICAL FERTILISERS, POTASSIC POTASSIUM CHLORIDE	18%	01/07/2017
31043000	MINERAL OR CHEMICAL FERTILISERS, POTASSIC POTASSIUM SULPHATE	5%	01/07/2017
31043000	MINERAL OR CHEMICAL FERTILISERS, POTASSIC POTASSIUM SULPHATE	18%	01/07/2017
31049000	MINERAL OR CHEMICAL FERTILISERS, POTASSIC OTHER	5%	01/07/2017
3105	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	5%	01/07/2017
3105	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	18%	01/07/2017
3105	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	5%	01/07/2017
3105	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	18%	01/07/2017
31051000	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 GOODS OF THIS CH	5%	01/07/2017
31051000	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 GOODS OF THIS CH	18%	01/07/2017
31052000	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 MINERAL OR CHEMI	5%	01/07/2017
31052000	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 MINERAL OR CHEMI	18%	01/07/2017
31053000	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 DIAMMONIUM HYDRO	5%	01/07/2017
31053000	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 DIAMMONIUM HYDRO	18%	01/07/2017
31054000	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 AMMONIUM DIHYDRO	5%	01/07/2017
31055100	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 MINERAL OR	18%	01/07/2017
31055900	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 MINERAL OR	5%	01/07/2017
31056000	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 MINERAL OR CHEMI	5%	01/07/2017
310590	OTHER	18%	01/07/2017
31059010	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 : MINERAL	5%	01/07/2017
31059090	MINERAL OR CHEMICAL FERTILISERSCONTAINING 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 : OTHER	18%	01/07/2017