New GST on Pesticides: Rates, Agri-Exemptions & Sector Impact
- GST on pesticides is generally 18% for chemical insecticides, fungicides, herbicides and similar products under HSN 3808.
- The 12 specified bio-pesticides attract 5% GST from 22 September 2025, reduced from 12%.
- GST on pesticides and fertilizers differs by classification; most fertilizers covered under Chapter 31 generally attract 5% GST.
- Businesses may claim eligible Input Tax Credit (ITC) on taxable pesticides and agricultural inputs, subject to normal GST conditions.
- The applicable GST rate should be checked based on the exact pesticide, bio-pesticide or fertilizer classification.
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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New GST Rate on Pesticides & Agrochemicals in India
The revised GST rates are applicable from 22 September 2025. GST on pesticides depends on the exact product classification. General chemical pesticides generally remain at 18%, while specified bio-pesticides now attract 5%.
New GST Rate on Pesticides
| Product Category | GST Rate | Rate Before 22 Sep 2025 |
|---|---|---|
| General chemical pesticides under HSN 3808 | 18% | 18% |
| Insecticides / fungicides | 18% | 18% |
| Herbicides / weedicides | 18% | 18% |
| Rodenticides | 18% | 18% |
| 12 specified bio-pesticides | 5% | 12% |
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Note: The 5% rate applies specifically to the notified bio-pesticides. Other pesticides under HSN 3808 generally remain at 18%.
HSN Code for Pesticides
| Product | HSN Code | GST Rate | Rate Before 22 Sep 2025 |
|---|---|---|---|
| General pesticides / insecticides | 3808 | 18% | 18% |
| Fungicides / herbicides / weedicides | 3808 | 18% | 18% |
| Specified bio-pesticides | 3808 | 5% | 12% |
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Classification tip: The applicable rate depends on the exact formulation and HSN sub-heading.
Comparison with GST on Fertilisers
For GST on pesticides and fertilizers, standard fertilisers generally attract 5%, while most general chemical pesticides attract 18%. The GST on fertilizer and pesticides can differ based on the specific product classification.
| Input Type | GST Rate | Rate Before 22 Sep 2025 |
|---|---|---|
| Fertilisers under Chapter 31, such as eligible urea/DAP/NPK | 5% | 5% |
| General chemical pesticides | 18% | 18% |
| 12 specified bio-pesticides | 5% | 12% |
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Chapter 31 fertilisers are generally listed at 5%, while the notified bio-pesticides were specifically reduced from 12% to 5%.
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 .
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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.
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.
