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Chapter 31 of the HSN tariff covers Fertilisers. It has 5 headings (4-digit codes) and 36 tariff items (8-digit codes), each with its GST rate today. Tap a code to open it in the BooksOn HSN app with its conditions and the CBIC notification entry.
GST rate column: the rates in force on 26 October 2026 (IGST; CGST and SGST are half each). Where a code shows two or more rates, the rate depends on the goods (price, packing, buyer or use): open the code in the app or the GST Rate Finder to see which one fits. Reference only: confirm the rate in the CBIC notification.
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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
GST: Nil or 5%
| HSN code | Description | GST rate |
|---|---|---|
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 | Nil or 5% |
31010010 | GUANO | Nil or 5% (by packing) |
31010091 | Animal dung | Nil or 5% (by packing) |
31010092 | Animal excreta | Nil or 5% (by packing) |
31010099 | Other | Nil or 5% (by packing) |
3102 Mineral or chemical fertilisers, nitrogenous
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
310210 | Urea, whether or not in aqueous solution | 5% or 18% |
31021000 | Mineral or chemical fertilisers, nitrogenous urea, whether or not in aqueous solution | 5% |
31021010 | Fertilizer grade, conforming to standard is 5405 | 5% |
31021090 | Other | 5% |
310221 | Ammonium sulphate | 5% or 18% |
31022100 | Ammonium sulphate | 5% |
310229 | Other | 5% or 18% |
31022910 | Ammonium sulphonitrate | 5% |
31022990 | Other | 5% |
310230 | Ammonium nitrate, whether or not in aqueous solution | 5% or 18% |
31023000 | Ammonium nitrate, whether or not in aqueous solution | 5% |
310240 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 5% or 18% |
31024000 | Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | 5% |
310250 | Sodium nitrate | 5% or 18% |
31025000 | Sodium nitrate | 5% |
310260 | Double salts and mixtures of calcium nitrate and ammonium nitrate | 5% or 18% |
31026000 | Double salts and mixtures of calcium nitrate and ammonium nitrate | 5% |
31027000 | Mineral or chemical fertilisers, nitrogenous calcium cyanamide | 5% |
310280 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 5% or 18% |
31028000 | Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 5% |
310290 | Other, including mixtures not specified in the foregoing sub-headings | 5% or 18% |
31029010 | Double salts or mixtures of calcium nitrate and magnesium nitrate | 5% |
31029090 | Other | 5% |
3103 Mineral or chemical fertilisers, phosphatic
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
31031000 | Mineral or chemical fertilisers, phosphatic superphosphates | 5% |
310311 | Containing by weight 35 % or more of diphosphorus pentaoxide (p2o5) | 5% or 18% |
31031100 | Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5) | 5% |
310319 | Other | 5% or 18% |
31031900 | Other | 5% |
31032000 | Mineral or chemical fertilisers, phosphatic basic slag | 5% |
310390 | Other | 5% or 18% |
31039000 | Other | 5% |
3104 Mineral or chemical fertilisers, potassic
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
31041000 | Mineral or chemical fertilisers, potassic carnallite, sylvite and other crude natural potassium salts | 5% |
310420 | Potassium chloride | 5% or 18% |
31042000 | Potassium chloride | 5% |
310430 | Potassium sulphate | 5% or 18% |
31043000 | Potassium sulphate | 5% |
310490 | Other | 5% or 18% |
31049000 | Other | 5% |
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
GST: 5% or 18%
| HSN code | Description | GST rate |
|---|---|---|
310510 | Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. | 5% or 18% |
31051000 | Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. | 5% or 18% |
310520 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | 5% or 18% |
31052000 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium | 5% |
310530 | Diammonium hydrogen ortho phosphate (diammonium phosphate) | 5% or 18% |
31053000 | Diammonium hydrogen ortho phosphate(diammonium phosphate) | 5% |
310540 | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) | 5% or 18% |
31054000 | Ammonium dihydrogen ortho phosphate(monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) | 5% |
310551 | Containing nitrates and phosphates | 5% or 18% |
31055100 | Containing nitrates and phosphates | 5% |
310559 | Other | 5% or 18% |
31055900 | Other | 5% |
310560 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | 5% or 18% |
31056000 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | 5% |
310590 | Other | 5% or 18% |
31059010 | Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium | 5% |
31059090 | Other | 5% |
Codes and descriptions from the BooksOn HSN dataset (version 7, 2026-10-19), compiled from the Customs Tariff and CBIC notifications. Reference only; see Sources & disclaimer.
