GST Rate & HSN Code for Fertilisers — Chapter 31
Fertilisers. Products under this chapter attract GST rates ranging from 12% to 12%, depending on the category. Explore the complete list of HSN codes, GST rates, and classifications under Chapter 31 below, updated as per the latest CBIC notifications.
HSN Codes under Chapter 31
Showing 50 of 66 entries| HSN Code | Heading | Description | GST Rate | IGST | CGST | SGST | CESS | Effective Date |
|---|---|---|---|---|---|---|---|---|
| 31 | 0031 | FERTILISERS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 3101 | 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 | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310100 | 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 : | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31010010 | 3101 | GUANO | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31010091 | 3101 | ANIMAL DUNG | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31010092 | 3101 | ANIMAL EXCRETA | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31010099 | 3101 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31024000 | 3102 | MIXTURES OF AMMONIUM NITRATE WITH CALCIUM CARBONATE OR OTHER INORGANIC NON-FERTILISING SUBSTANCES | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31023000 | 3102 | AMMONIUM NITRATE, WHETHER OR NOT IN AQUEOUS SOLUTION | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310250 | 3102 | SODIUM NITRATE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31025000 | 3102 | SODIUM NITRATE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310260 | 3102 | DOUBLE SALTS AND MIXTURES OF CALCIUM NITRATE AND AMMONIUM NITRATE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31026000 | 3102 | DOUBLE SALTS AND MIXTURES OF CALCIUM NITRATE AND AMMONIUM NITRATE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31027000 | 3102 | MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS CALCIUM CYANAMIDE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310280 | 3102 | MIXTURES OF UREA AND AMMONIUM NITRATE IN AQUEOUS OR AMMONIACAL SOLUTION | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31028000 | 3102 | MIXTURES OF UREA AND AMMONIUM NITRATE IN AQUEOUS OR AMMONIACAL SOLUTION | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310290 | 3102 | OTHER, INCLUDING MIXTURES NOT SPECIFIED IN THE FOREGOING SUB-HEADINGS : | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31029010 | 3102 | DOUBLE SALTS OR MIXTURES OF CALCIUM NITRATE AND MAGNESIUM NITRATE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31029090 | 3102 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310240 | 3102 | MIXTURES OF AMMONIUM NITRATE WITH CALCIUM CARBONATE OR OTHER INORGANIC NON-FERTILISING SUBSTANCES | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310230 | 3102 | AMMONIUM NITRATE, WHETHER OR NOT IN AQUEOUS SOLUTION | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31022990 | 3102 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31022910 | 3102 | AMMONIUM SULPHONITRATE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310229 | 3102 | OTHER : | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31022100 | 3102 | AMMONIUM SULPHATE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310221 | 3102 | AMMONIUM SULPHATE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31021090 | 3102 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31021010 | 3102 | FERTILIZER GRADE, CONFORMING TO STANDARD IS 5405 | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31021000 | 3102 | MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS UREA, WHETHER OR NOT IN AQUEOUS SOLUTION | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310210 | 3102 | UREA, WHETHER OR NOT IN AQUEOUS SOLUTION : | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 3102 | 3102 | MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31031900 | 3103 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31032000 | 3103 | MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC BASIC SLAG | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310390 | 3103 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31039000 | 3103 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310311 | 3103 | CONTAINING BY WEIGHT 35 % OR MORE OF DIPHOSPHORUS PENTAOXIDE (P2O5) | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31031100 | 3103 | CONTAINING BY WEIGHT 35 % OR MORE OF DIPHOSPHORUS PENTAOXIDE (P2O5) | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31031000 | 3103 | MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC SUPERPHOSPHATES | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 3103 | 3103 | MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310319 | 3103 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310490 | 3104 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31049000 | 3104 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31043000 | 3104 | POTASSIUM SULPHATE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310430 | 3104 | POTASSIUM SULPHATE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31042000 | 3104 | POTASSIUM CHLORIDE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 310420 | 3104 | POTASSIUM CHLORIDE | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31041000 | 3104 | MINERAL OR CHEMICAL FERTILISERS, POTASSIC CARNALLITE, SYLVITE AND OTHER CRUDE NATURAL POTASSIUM SALTS | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 3104 | 3104 | MINERAL OR CHEMICAL FERTILISERS, POTASSIC | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31059090 | 3105 | OTHER | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
| 31059010 | 3105 | MINERAL OR CHEMICAL FERTILISERS CONTAINING TWO FERTILISING ELEMENTS NAMELY NITROGEN AND POTASSIUM | 12% | 12% | 6% | 6% | 0 | 01/07/2017 |
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Disclaimer: The GST rates and HSN codes listed above are compiled from the latest CBIC notifications and NIC's GST e-Invoice system master codes, to the best of our knowledge. Rates are subject to change based on the Government of India and GST Council updates. RegisterKaro is not liable for any discrepancies or decisions made based on this information. For the most accurate and updated "16th October 2020" of GST and cess rates, please visit the official CBIC website. Need help with GST registration or filing? Talk to a RegisterKaro expert.
Frequently Asked Questions
Everything you need to know about Chapter 31 HSN codes and GST rates.
Chapter 31 of the HSN (Harmonized System of Nomenclature) classification covers Fertilisers. It groups together all related products and materials under a common category to standardize GST rates and simplify tax compliance for businesses dealing in Fertilisers.









