Pesticides are essential for protecting crops from pests, diseases, and insects, helping farmers secure better yields. But how are they taxed under GST? While fertilizers enjoy concessional rates or exemptions, GST on pesticides is comparatively higher. In this blog, we’ll break down GST rates on pesticides, relevant HSN codes, input tax credits, and their overall impact on the agriculture sector.
The Government of India is updating GST rates effective after 22 Sep 2025. Below are the expected new GST rates for pesticides and related items (no compensation cess).
Product Category | New GST Rate |
---|---|
Pesticides (all types) | 18% |
Insecticides, Fungicides | 18% |
Herbicides, Weedicides | 18% |
Rodenticides | 18% |
Note: The 12% slab is withdrawn system-wide; pesticides remain at the standard 18% line under the rationalised structure.
Product | HSN Code | New GST Rate |
---|---|---|
Pesticides / Insecticides | 3808 | 18% |
Fungicides / Weedicides | 3808 | 18% |
Classification tip: Ready-to-use retail packs and bulk technicals typically remain within HSN 3808; ensure correct sub-heading as per formulation.
Input Type | New GST Rate |
---|---|
Fertilisers (e.g., urea, DAP/NPK as notified) | 5% |
Pesticides / Agrochemicals | 18% |
Reminder: Under the rationalised schedule, most former 12% lines shift to 5%, and many former 28% lines align to 18%; pesticides continue at 18%.
Yes, pesticides are taxable under GST. They are considered chemical-based products and are not exempt like some other agricultural inputs. The GST for pesticides applies uniformly across India, simplifying compliance but also increasing costs for farmers and agri-businesses. Learn how this compares with GST on fertilizers.
Product Category | GST Rate |
---|---|
Pesticides (all types) | 18% |
Insecticides, Fungicides | 18% |
Herbicides, Weedicides | 18% |
Rodenticides | 18% |
Compare this with GST on agriculture products to understand rate disparities.
Product | HSN Code | GST Rate |
---|---|---|
Pesticides/Insecticides | 3808 | 18% |
Fungicides/Weedicides | 3808 | 18% |
Refer the correct HSN during GST return filing to avoid penalties.
Businesses such as agri-input dealers, pesticide manufacturers, and large-scale farms can claim ITC on the 18% GST paid on pesticides.
To claim ITC:
Explore more on Input Tax Credit eligibility for agribusinesses.
Input Type | GST Rate |
---|---|
Fertilizers | 5% |
Pesticides | 18% |
Read about GST impact on agriculture for broader implications.
The GST on pesticides stands at 18%, making them one of the more heavily taxed agri-inputs. While this simplifies taxation for dealers and manufacturers, it increases costs for farmers—especially those not registered under GST. Aligning the tax rate with fertilizers could benefit the agricultural sector and support food security. For now, accurate HSN classification and billing are essential for GST compliance and input tax credit claims.