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Fertilisers (Urea) is classified under HSN Chapter 31. It is also called DAP. GST as on 26 October 2026: Nil, 5% or 18%.
Rates checked on 26 October 2026 · BooksOn HSN dataset v7, compiled from CBIC notifications
What is the GST rate on Fertilisers (Urea)?
GST on Fertilisers (Urea) as on 26 October 2026: Nil, 5% or 18%. Which rate applies depends on the exact code and on how it is sold or supplied; each entry below names the CBIC notification it comes from.
| Old GST rate (before 22 Sep 2025) | New GST rate | Code | What it covers | Notification |
|---|---|---|---|---|
| Nil | Nil | 3101 | No GST on animal or vegetable fertilisers and organic manure that are not pre-packaged and labelled. | 10/2025-CT(R), entry 116 |
| 5% | 5% | 3101 | If you sell animal, vegetable or organic fertilisers that are pre-packaged and labelled, GST is 5%. | 9/2025-CT(R), entry 237 |
| – | 5% | 3102 | Nitrogen-based chemical fertilisers are taxed at 5%, unless they are clearly not meant to be used as fertiliser. | 9/2025-CT(R), entry 238 |
| – | 18% | 3102 | If you sell nitrogen-based mineral or chemical fertilisers that are clearly not meant to be used as fertilisers, GST is 18%. | 9/2025-CT(R), entry 39 |
| – | 5% | 3103 | If you sell phosphate-based mineral or chemical fertilisers for use as fertilisers, GST is 5%. | 9/2025-CT(R), entry 239 |
| – | 18% | 3103 | If you sell phosphate-based mineral or chemical fertilisers that are clearly not meant to be used as fertilisers, GST is 18%. | 9/2025-CT(R), entry 40 |
| – | 5% | 3104 | If you sell potash-based mineral or chemical fertilisers for use as fertilisers, GST is 5%. | 9/2025-CT(R), entry 240 |
| – | 18% | 3104 | If you sell potash-based mineral or chemical fertilisers that are clearly not meant to be used as fertilisers, GST is 18%. | 9/2025-CT(R), entry 41 |
| – | 5% | 3105 | Mixed NPK and other fertilisers, including tablets or packs up to 10 kg, are taxed at 5% unless clearly not meant for use as fertiliser. | 9/2025-CT(R), entry 241 |
| – | 18% | 3105 | Mixed NPK and other fertiliser-type goods, including tablets or packs up to 10 kg, are taxed at 18% when clearly not meant for use as fertiliser. | 9/2025-CT(R), entry 42 |
The GST rate on Fertilisers (Urea) is set by the CBIC rate notification entry that covers it. It can depend on how the goods are sold, for example packed and labelled or loose, and many rates changed with GST 2.0 from 22 September 2025. The free BooksOn HSN app shows the rate as on any date since 1 July 2017, with the notification and entry number.
31 Fertilisers
Headings in Chapter 31
| Code | Description (as in the tariff) |
|---|---|
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 |
3102 | Mineral or chemical fertilisers, nitrogenous |
3103 | Mineral or chemical fertilisers, phosphatic |
3104 | Mineral or chemical fertilisers, potassic |
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 |
See all codes on the Chapter 31 page.
Which code goes on your GST invoice?
From 1 April 2021 (Notification 78/2020-Central Tax), a business with aggregate annual turnover up to ₹5 crore must show at least 4 digits of the HSN code on B2B tax invoices; above ₹5 crore, 6 digits on all tax invoices. Services use the SAC code in the same way.
Other common items
- Insecticides (Pesticide)
3808 - Seeds for sowing
1209 - Tyres
4011 - Shoes and footwear
6403 - Chappals and slippers (Sandals)
6402 - Shirts
6105 - Blankets
6301 - Umbrellas
6601 - Mattresses (Gadda)
9404 - Gold
7108 - Silver
7106 - Diamonds
7102
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.
