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.
Fertilizer HSN Table and GST Overview
| HSN / SAC Code | Product or Service Description | Product Type / Variant | Typical GST Rate |
|---|---|---|---|
| 310100 | Animal or vegetable fertilizers and organic manure | Compost, bio-manure and other organic fertilizers | 5% |
| 310210 | Urea, whether or not in aqueous solution | Agricultural urea used as nitrogenous fertilizer | 5% |
| 310510 | Mineral or chemical fertilizers containing nitrogen, phosphorus and potassium | NPK complex fertilizers | 5% |
| 310540 | Ammonium dihydrogen phosphate and similar products | Phosphatic fertilizers for crops | 5% or concessional rate |
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.
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Frequently Asked Questions
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Are bio-fertilizers classified as organic fertilizers under HSN?
Most bio-fertilizers fall under organic fertilizer headings, but the exact classification should be confirmed against tariff descriptions and product composition.
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Does pack size change the fertilizer HSN code?
Pack size generally does not change HSN code. Classification is based on composition and tariff notes, not on bag weight.
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Do micronutrient mixtures use the same HSN code as primary fertilizers?
Some micronutrient mixtures are classified as fertilizers while others may fall under chemical headings. You should check the detailed tariff and relevant clarifications.
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Can a fertilizer dealer use just one HSN code for all fertilizer products?
For complete compliance, each major fertilizer type should be properly classified, even if dealers use one primary code for internal convenience.