---
title: "HSN Code for Urea (Not for Use as Fertilizers) | HSN 31021000 GST Rate"
description: "Find HSN and GST Rates for 31021000 related to Urea (Not for Use as Fertilizers) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-31021000/"
---

# HSN Code 31021000: Urea (Not for Use as Fertilizers)

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 31: Fertilisers](https://busy.in/hsn/chapter-31/)
- [Sub-chapter 3102: Mineral/chemical fertilizers](https://busy.in/hsn/sub-chapter-3102/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Urea, whether or not in aqueous solution | 2.5% | 2.5% | 5% | 0% |
| Urea, whether or not in aqueous solution (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 31021000 ?

It includes Urea (Not for Use as Fertilizers)

### How should mixed supplies be billed when Urea (Not for Use as Fertilizers) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Urea (Not for Use as Fertilizers); Nil for exempt items if applicable).

### Does packaging or labelling change the GST for Urea (Not for Use as Fertilizers)?

For food/agri items, GST can be 5% when not fresh/chilled and sold as pre‑packaged & labelled; otherwise often Nil. For non‑food items, rates depend on the specific sub‑heading.

### Do e‑way bill and e‑invoice apply for Urea (Not for Use as Fertilizers)?

e‑Way bill is needed above ₹50,000 consignment value (subject to exemptions). e‑Invoicing is turnover‑based (presently AATO > ₹5 crore) for B2B supplies.

### Can we claim ITC on inputs used to trade Urea (Not for Use as Fertilizers)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### Any common misclassification issue with Urea (Not for Use as Fertilizers)?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.