GST for fertiliser, seed and pesticide shops: after GST 2.0 (22 September 2025) most everyday items here are taxed at Nil, 5% or 18%. The table gives each item's HSN or SAC code, the GST rate entries in force on 26 October 2026, and the rate before 22 September 2025 where it changed. Open an item for every entry, its conditions and the CBIC notification.
Items, codes and GST rates
| Item | HSN/SAC | Old GST rate (before 22 Sep 2025) | New GST rate |
|---|---|---|---|
| Fertilisers (Urea) | 31 | see item | Nil or 5% or 18% |
| Seeds for sowing | 1209 | see item | Nil or 5% |
| Insecticides (Pesticide) | 3808 | 12% or 18% | 5% or 18% |
| Cattle feed, poultry feed and pet food | 2309 | unchanged | Nil or 5% or 18% |
| Sprayers and drip irrigation equipment | 8424 | 12% or 18% | 5% or 18% |
| Farm hand tools (spades, sickles, hoes) | 8201 | unchanged | Nil |
| Water pumps (Motor pump) | 8413 | 5% or 18% or 28% | 5% or 18% |
| Electric motors | 8501 | unchanged | 18% |
| Plastic (PVC) pipes | 3917 | unchanged | 18% |
| Solar panels | 8541 | 12% or 18% | 5% or 18% |
| Tractors | 8701 | see item | 5% or 18% |
| Tyres | 4011 | 5% or 18% or 28% | 5% or 18% |
| Plastic bags and packing containers (Carry bags) | 3923 | 18% | 5% or 18% |
| Warehousing and storage (Godown) | 9967 | unchanged | Nil |
| Goods transport | 9965 | Nil or 5% or 12% or 18% | Nil or 5% or 18% |
Billing tips
- Put at least 4 digits of the HSN code on B2B invoices if your turnover is up to ₹5 crore, 6 digits above that (Notification 78/2020-Central Tax).
- Where an item shows two rates, the rate depends on the exact code or a condition (for example packed and labelled, or a price limit) — check the item page.
- Charge CGST + SGST within your state and IGST to another state. Work out the tax with the GST calculator.
- For any other item, use the GST Rate Finder; for an old invoice, the rate on its date is in the free BooksOn HSN app.
Guides for other trades
- GST rates by business
- Kirana and grocery shops
- Supermarkets and department stores
- Hardware and building material shops
- Electrical shops
- Construction contractors and builders
- Real estate developers and property dealers
- Petrol bunks and fuel stations
- Textile, garment and footwear shops
- Electronics and mobile shops
- Restaurants, hotels and caterers
- Sweet shops and namkeen stalls
- Bakeries and cake shops
- Fruit and vegetable shops
- Dairy and milk shops
- Meat, chicken and fish shops
- Medical stores and pharmacies
- Stationery and book shops
- Auto parts shops and garages
- Salons and beauty parlours
- Jewellery shops
- Furniture and home furnishing shops
- Transporters and logistics firms
- CAs, lawyers, consultants and IT firms
- GST rate changes 2025: old and new rates
Rates from the BooksOn HSN dataset (version 7), compiled from CBIC notifications, checked on 26 October 2026. Reference only: confirm the entry in the notification before invoicing.
