Copyright © 2024-2025 DisyTax. All Rights Reserved.
📈 Simplify Your GST with Expert Support
💬 Chat with GST Expert
Table of Contents
- Updated on : May 1, 2025
HSN Chapter 31: Fertilisers Classification and GST Rates in India
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 |
GST Council Updates
The GST Council has consistently aimed to keep essential agricultural inputs at lower tax rates. For instance, most fertilisers (including commonly used ones like urea, DAP, and potash) are taxed at a concessional GST rate of 5%. Organic fertilisers falling under HSN 3101, such as animal waste and compost, are exempt from GST (NIL rate). These decisions were implemented to reduce the tax burden on farmers and promote the agriculture sector.
Disclaimer
The GST Rate & HSN codes and rates have been arranged as per the best of authors understanding and are subject to periodic 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. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.