What is the GST on pesticides in India?

Pesticides attract 18% GST under HSN code 3808.

Are pesticides exempt from GST like fertilizers?

No, fertilizers attract 5% GST, but pesticides are taxed at 18% .

Can farmers claim ITC on pesticide purchases?

Only if they are GST-registered businesses . Most small farmers cannot claim ITC.

What is the HSN code for insecticides and fungicides?

The HSN code is 3808 for all pesticide-related products.

Is there a chance the GST on pesticides will be reduced in the future?

Several industry bodies have requested it, but as of now, the rate remains at 18% .

New GST on Pesticides: Rates, Agri-Exemptions & Sector Impact

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.

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GST Rates

New GST Rate on Pesticides & Agrochemicals in India

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).

New GST Rate on Pesticides

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Note: The 12% slab is withdrawn system-wide; pesticides remain at the standard 18% line under the rationalised structure.

HSN Code for Pesticides

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.

Comparison with New GST on Fertilisers

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%.

Is GST Applicable on Pesticides?

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 .

Old GST Rate on Pesticides

(Old GST Rates – Applicable Until 21st September)

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.

HSN Code for Pesticides

Product	HSN Code	GST Rate
Pesticides / Insecticides	3808	18%
Fungicides / Weedicides	3808	18%

Refer the correct HSN during GST return filing to avoid penalties.

Input Tax Credit (ITC) on Pesticides

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:

Must be GST-registered
Purchases should be for business or agricultural supply
A valid GST invoice must be maintained

Explore more on Input Tax Credit eligibility for agribusinesses.

Comparison with Old GST on Fertilizers

Input Type	GST Rate
Fertilisers	5%
Pesticides	18%

Impact on Agriculture Sector

Increased Input Costs: Farmers pay more for pest control than nutrient supply.
Limited ITC Benefit: Only large-scale or registered agri-businesses benefit from ITC.
Reduced Affordability: Small-scale farmers may reduce pesticide usage, affecting productivity.

Read about GST impact on agriculture for broader implications.

Conclusion

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.

Hitesh Aggarwal

Chartered Accountant

MRN No.: 529770

City: Delhi

As a Chartered Accountant with over 12 years of experience, I am not only skilled in my profession but also passionate about writing. I specialize in producing insightful content on topics like GST, accounts payable, and income tax, confidently delivering valuable information that engages and informs my audience.

Frequently Asked Questions

What is the GST on pesticides in India?

Pesticides attract 18% GST under HSN code 3808.
Are pesticides exempt from GST like fertilizers?

No, fertilizers attract 5% GST, but pesticides are taxed at 18%.
Can farmers claim ITC on pesticide purchases?

Only if they are GST-registered businesses. Most small farmers cannot claim ITC.
What is the HSN code for insecticides and fungicides?

The HSN code is 3808 for all pesticide-related products.
Is there a chance the GST on pesticides will be reduced in the future?

Several industry bodies have requested it, but as of now, the rate remains at 18%.

View all FAQs