Fertilizer HSN Code: Understanding the Classification of Fertilizers
Fertilizers supply essential nutrients to crops and plants. Under GST, fertilizers are divided into organic fertilizers and mineral or chemical fertilizers. Correct fertilizer HSN code usage helps you apply the correct concessional GST rates and keep your pricing compliant.
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Fertilizer HSN Code Classification and GST Rates
Here are some commonly used HSN codes and GST rates for this category
| Section | |
|---|---|
| Section No | 6 |
| Section Title | Guide to HSN Section 06 |
| Section Description | PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES |
| Chapter | |
|---|---|
| Chapter No | 31 |
| Chapter Title | Fertilisers |
| Chapter Description | Fertilisers |
4 Digit HSN Code Classification
8 Digit HSN Code Classification
| HSN Code | HSN Code Title | GST Rate |
|---|---|---|
| 31010010 | Animal/Veg Fertilizers: Guano | 0% |
| 31010091 | Animal/Veg Fertilizers: Animal Dung | 0% |
| 31010092 | Animal/Veg Fertilizers: Animal Excreta | 0% |
| 31010099 | Animal/Veg Fertilizers: Other | 0% |
| 31021000 | Urea (Not for Use as Fertilizers) | 5% |
| 31021010 | Urea (Fertilizer Grade) | 5% |
| 31021090 | Calcium Cyanamide Fertilizer | 5% |
| 31022100 | Ammonium Sulphate (Non-Fertilizer Use) | 5% |
| 31022910 | Ammonium Sulphonitrate (Non-Fertilizer Use) | 5% |
| 31022990 | Other Ammonium Sulphate Mixtures | 5% |
| 31023000 | Ammonium Nitrate (Non-Fertilizer Use) | 5% |
| 31024000 | Mixtures of Ammonium Nitrate with Calcium Carbonate | 5% |
| 31025000 | Sodium Nitrate (Not for Use as Fertilizers) | 5% |
| 31026000 | Calcium & ammonium nitrate mixtures (non-fertilizer) | 5% |
| 31027000 | Mineral or chemical fertilisers, phosphatic superphosphates | 5% |
| 31028000 | Mixtures of Urea and Ammonium Nitrate | 5% |
| 31029010 | Calcium/Magnesium Nitrate Mixtures (Non-Fertilizer) | 5% |
| 31029090 | Other Products (Not for Use as Fertilizers) | 5% |
| 31031000 | Mineral or chemical fertilisers, phosphatic basic slag | 5% |
| 31031100 | Superphosphates (≥35% P2O5) | 18% |
| 31031900 | Superphosphates| Other | 18% |
| 31032000 | Crude Natural Potassium Salts (Fertiliser) | 5% |
| 31039000 | Fertilizers Containing Nitrogen | 18% |
| 31041000 | Pigments: Cadmium Compounds | 5% |
| 31042000 | Potassium chloride (not for fertilizers) | 5% |
| 31043000 | Potassium Sulphate: Non-Fertilizer | 5% |
| 31049000 | Non-fertilizer items | 5% |
| 31051000 | Goods in tablets/pack ≤10kg (not fertilizers) | 5% |
| 31052000 | NPK Fertilizers (Non-Fertilizer Use) | 5% |
| 31053000 | Diammonium Hydrogen Ortho Phosphate | 5% |
| 31054000 | Monoammonium & Diammonium Phosphate Mixtures | 5% |
| 31055100 | Agricultural/Municipal Waste Briquetting Machinery | 5% |
| 31055900 | Nitrogen-Phosphorus Fertilizers (Non-Fertilizer) | 5% |
| 31056000 | PK Fertilizers (Non-Fertilizer Use) | 5% |
| 31059010 | Nitrogen-Potassium Fertilizers (Non-Fertilizer) | 5% |
| 31059090 | Other: Not for use as fertilizers | 5% |
* GST rates may vary based on the latest GST notifications
What Is the HSN Code for Fertilizers
All major fertilizers are covered in the fertilizer chapter of the tariff. Organic fertilizers and manures come under the first heading, while chemical fertilizers are grouped based on the primary nutrient they supply, such as nitrogen, phosphorus or potassium.
How Organic and Chemical Fertilizers Are Classified under HSN
Organic fertilizers include compost, vermicompost, farmyard manure and other plant or animal-based manures. Chemical fertilizers include urea, DAP, MOP, NPK mixtures and water-soluble fertilizers. Mixed products that combine organic and chemical nutrients are classified using tariff rules that look at the product's main character.
GST Implications on Fertilizer Products
Fertilizers used in agriculture generally enjoy concessional GST rates to keep farming costs low. Dealers and manufacturers charge GST at these lower rates but can still claim input tax credit on many input goods and services, subject to ITC rules. Proper HSN coding is important to preserve these benefits and avoid disputes about eligibility for concessional rates.
