---
title: "Fertilizer HSN Code 3105 | NPK Fertilizer HSN Guide 2026"
description: "HSN 3105 covers NPK and compound fertilizers for agricultural use. Use the correct HSN code on invoices to claim ITC. BUSY handles GST compliance for 2026 filin"
canonical: "https://busy.in/hsn/fertilizer-hsn-code/"
author: "Hitesh Aggarwal"
published: "2025-12-02T06:00:00.000Z"
category: "HSN"
---

# 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 Code Classification and GST Rates

Here are some commonly used HSN codes and GST rates for this category

### Section Classification

| **Section Field** | **Section Value** |
| --- | --- |
| **Section No** | [**6**](https://busy.in/hsn/section-06/) |
| **Section Title** | Guide to HSN Section 06 |
| **Section Description** | PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES |

### Chapter Classification

| **Chapter Field** | **Chapter Value** |
| --- | --- |
| **Chapter No** | [**31**](https://busy.in/hsn/chapter-31/) |
| **Chapter Title** | Fertilisers |
| **Chapter Description** | Fertilisers |

### 4 Digit HSN Code Classification

| **HSN Code** | **HSN Code Title** | **GST Rate** |
| --- | --- | --- |
| [**3101**](https://busy.in/hsn/sub-chapter-3101/) | Animal or vegetable fertilizers | **5%** |
| [**3102**](https://busy.in/hsn/sub-chapter-3102/) | Mineral/chemical fertilizers | **5%** |
| [**3103**](https://busy.in/hsn/sub-chapter-3103/) | Mineral or chemical fertilisers | **5%** |
| [**3104**](https://busy.in/hsn/sub-chapter-3104/) | Potassic fertilisers | **5%** |
| [**3105**](https://busy.in/hsn/sub-chapter-3105/) | Nitrogen fertilizers | **18%** |

### 8 Digit HSN Code Classification

| **HSN Code** | **HSN Code Title** | **GST Rate** |
| --- | --- | --- |
| [**31010010**](https://busy.in/hsn/hsn-31010010/) | Animal/Veg Fertilizers: Guano | **0%** |
| [**31010091**](https://busy.in/hsn/hsn-31010091/) | Animal/Veg Fertilizers: Animal Dung | **0%** |
| [**31010092**](https://busy.in/hsn/hsn-31010092/) | Animal/Veg Fertilizers: Animal Excreta | **0%** |
| [**31010099**](https://busy.in/hsn/hsn-31010099/) | Animal/Veg Fertilizers: Other | **0%** |
| [**31021000**](https://busy.in/hsn/hsn-31021000/) | Urea (Not for Use as Fertilizers) | **5%** |
| [**31021010**](https://busy.in/hsn/hsn-31021010/) | Urea (Fertilizer Grade) | **5%** |
| [**31021090**](https://busy.in/hsn/hsn-31021090/) | Calcium Cyanamide Fertilizer | **5%** |
| [**31022100**](https://busy.in/hsn/hsn-31022100/) | Ammonium Sulphate (Non-Fertilizer Use) | **5%** |
| [**31022910**](https://busy.in/hsn/hsn-31022910/) | Ammonium Sulphonitrate (Non-Fertilizer Use) | **5%** |
| [**31022990**](https://busy.in/hsn/hsn-31022990/) | Other Ammonium Sulphate Mixtures | **5%** |
| [**31023000**](https://busy.in/hsn/hsn-31023000/) | Ammonium Nitrate (Non-Fertilizer Use) | **5%** |
| [**31024000**](https://busy.in/hsn/hsn-31024000/) | Mixtures of Ammonium Nitrate with Calcium Carbonate | **5%** |
| [**31025000**](https://busy.in/hsn/hsn-31025000/) | Sodium Nitrate (Not for Use as Fertilizers) | **5%** |
| [**31026000**](https://busy.in/hsn/hsn-31026000/) | Calcium & ammonium nitrate mixtures (non-fertilizer) | **5%** |
| [**31027000**](https://busy.in/hsn/hsn-31027000/) | Mineral or chemical fertilisers, phosphatic superphosphates | **5%** |
| [**31028000**](https://busy.in/hsn/hsn-31028000/) | Mixtures of Urea and Ammonium Nitrate | **5%** |
| [**31029010**](https://busy.in/hsn/hsn-31029010/) | Calcium/Magnesium Nitrate Mixtures (Non-Fertilizer) | **5%** |
| [**31029090**](https://busy.in/hsn/hsn-31029090/) | Other Products (Not for Use as Fertilizers) | **5%** |
| [**31031000**](https://busy.in/hsn/hsn-31031000/) | Mineral or chemical fertilisers, phosphatic basic slag | **5%** |
| [**31031100**](https://busy.in/hsn/hsn-31031100/) | Superphosphates (≥35% P2O5) | **18%** |
| [**31031900**](https://busy.in/hsn/hsn-31031900/) | Superphosphates\| Other | **18%** |
| [**31032000**](https://busy.in/hsn/hsn-31032000/) | Crude Natural Potassium Salts (Fertiliser) | **5%** |
| [**31039000**](https://busy.in/hsn/hsn-31039000/) | Fertilizers Containing Nitrogen | **18%** |
| [**31041000**](https://busy.in/hsn/hsn-31041000/) | Pigments: Cadmium Compounds | **5%** |
| [**31042000**](https://busy.in/hsn/hsn-31042000/) | Potassium chloride (not for fertilizers) | **5%** |
| [**31043000**](https://busy.in/hsn/hsn-31043000/) | Potassium Sulphate: Non-Fertilizer | **5%** |
| [**31049000**](https://busy.in/hsn/hsn-31049000/) | Non-fertilizer items | **5%** |
| [**31051000**](https://busy.in/hsn/hsn-31051000/) | Goods in tablets/pack ≤10kg (not fertilizers) | **5%** |
| [**31052000**](https://busy.in/hsn/hsn-31052000/) | NPK Fertilizers (Non-Fertilizer Use) | **5%** |
| [**31053000**](https://busy.in/hsn/hsn-31053000/) | Diammonium Hydrogen Ortho Phosphate | **5%** |
| [**31054000**](https://busy.in/hsn/hsn-31054000/) | Monoammonium & Diammonium Phosphate Mixtures | **5%** |
| [**31055100**](https://busy.in/hsn/hsn-31055100/) | Agricultural/Municipal Waste Briquetting Machinery | **5%** |
| [**31055900**](https://busy.in/hsn/hsn-31055900/) | Nitrogen-Phosphorus Fertilizers (Non-Fertilizer) | **5%** |
| [**31056000**](https://busy.in/hsn/hsn-31056000/) | PK Fertilizers (Non-Fertilizer Use) | **5%** |
| [**31059010**](https://busy.in/hsn/hsn-31059010/) | Nitrogen-Potassium Fertilizers (Non-Fertilizer) | **5%** |
| [**31059090**](https://busy.in/hsn/hsn-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.

## About the author

**Hitesh Aggarwal**

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

### 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.

### 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.

### 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.

### 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.

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