--- title: "HSN Code for Ammonium Sulphate (Non-Fertilizer Use) | HSN 31022100 GST Rate" description: "Find HSN and GST Rates for 31022100 related to Ammonium Sulphate (Non-Fertilizer Use) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-31022100/" --- # HSN Code 31022100: Ammonium Sulphate (Non-Fertilizer Use) - [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 | | --- | --- | --- | --- | --- | | Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate | 2.5% | 2.5% | 5% | 0% | | Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 31022100 ? It includes Ammonium Sulphate (Non-Fertilizer Use) ### Can we claim ITC on inputs used to trade Ammonium Sulphate (Non-Fertilizer Use)? 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 Ammonium Sulphate (Non-Fertilizer Use)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### How should mixed supplies be billed when Ammonium Sulphate (Non-Fertilizer Use) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Ammonium Sulphate (Non-Fertilizer Use); Nil for exempt items if applicable). ### Do e‑way bill and e‑invoice apply for Ammonium Sulphate (Non-Fertilizer Use)? 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. ### How much GST applies to Ammonium Sulphate (Non-Fertilizer Use)? Under HSN 31022100, Ammonium Sulphate (Non-Fertilizer Use) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 31022100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹20 Cr (+62.97% YoY) — 0.0005% of India's total exports - Imports: ₹789 Cr (+96.98% YoY) — 0.0130% of India's total imports - Trade balance: −₹769 Cr (Deficit); surplus rank #12110 of 12657 HSN codes - Share of Sub-Chapter 3102: 9.24% of its exports; import side 3.44% - Rank within Sub-Chapter 3102: #3 of 14 by export value; import-side #4 ### Key metrics - Export CAGR: 14.70% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #4905 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +214.60% in FY 2020-21 - Contribution to Sub-Ch. 3102: 9.24% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 31022100 7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB. | FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Sub-Ch. 3102 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3102 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 8.64 | 0.0004% | — | 2.49% | 76.04 | 0.0021% | — | 0.54% | −67.40 | #5169 | | FY 2019-20 | 9.18 | 0.0004% | +6.25% | 5.51% | 87.73 | 0.0026% | +15.37% | 0.41% | −78.55 | #5116 | | FY 2020-21 | 28.88 | 0.0013% | +214.60% | 11.58% | 136.43 | 0.0047% | +55.51% | 0.63% | −107.55 | #3718 | | FY 2021-22 | 11.94 | 0.0004% | −58.66% | 6.45% | 228.66 | 0.0050% | +67.60% | 0.45% | −216.72 | #5256 | | FY 2022-23 | 13.79 | 0.0004% | +15.49% | 2.47% | 993.98 | 0.0173% | +334.70% | 2.14% | −980.19 | #5192 | | FY 2023-24 | 12.07 | 0.0003% | −12.47% | 4.26% | 400.41 | 0.0071% | −59.72% | 1.48% | −388.34 | #5480 | | FY 2024-25 | 19.67 | 0.0005% | +62.97% | 9.24% | 788.74 | 0.0130% | +96.98% | 3.44% | −769.07 | #4905 | - CAGR (7-year): exports 14.70%/yr, imports 47.68%/yr (consistently Deficit) ## Key trade insights: HSN Code 31022100 export-import analysis ### Consistent export growth: 14.70% CAGR over 7 years India's exports under HSN Code 31022100 have grown at a compound annual rate of 14.70% over 7 fiscal years, rising from ₹8.64 Crore in FY 2018-19 to ₹19.67 Crore in FY 2024-25. ### HSN Code 31022100 ranked #4905 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 31022100 ranks #4905 out of 12657 HSN codes by total export value. Within Sub-Chapter 3102, it ranks #3 of 14. By trade surplus, it ranks #12110 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 31022100 exports The strongest single-year export movement for HSN Code 31022100 was recorded in FY 2020-21, when exports surged by 214.60% over the prior year. ### India records a trade deficit of ₹769.07 Crore in HSN Code 31022100 goods In FY 2024-25, India's imports of ₹788.74 Cr exceeded exports of ₹19.67 Cr, resulting in a trade deficit of ₹769.07 Crore — ranking #12110 of 12657 by surplus magnitude. ### Import growth of 47.68% CAGR signals rising demand for Ammonium Sulphate (Non-Fertilizer Use) India's imports under HSN Code 31022100 have grown at 47.68% CAGR, reaching ₹788.74 Crore in FY 2024-25. ### HSN Code 31022100 contributes 9.24% of Sub-Chapter 3102 exports — ranked #3 Among the 14 HSN codes under Sub-Chapter 3102, HSN Code 31022100 ranks #3 by export value — accounting for 9.24% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.44% share (rank #4). ## Related HSN Codes in Sub-Chapter 3102 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 31023000: Ammonium Nitrate (Non-Fertilizer Use)](https://busy.in/hsn/hsn-31023000/) | ₹93 Cr | | #2 | [HSN Code 31021090: Calcium Cyanamide Fertilizer](https://busy.in/hsn/hsn-31021090/) | ₹87 Cr | | #3 | HSN Code 31022100: Ammonium Sulphate (Non-Fertilizer Use) (this hsn code) | ₹20 Cr | | #4 | [HSN Code 31028000: Mixtures of Urea and Ammonium Nitrate](https://busy.in/hsn/hsn-31028000/) | ₹6 Cr | | #5 | [HSN Code 31029090: Other Products (Not for Use as Fertilizers)](https://busy.in/hsn/hsn-31029090/) | ₹4 Cr | | #6 | [HSN Code 31021010: Urea (Fertilizer Grade)](https://busy.in/hsn/hsn-31021010/) | ₹1 Cr | | #7 | [HSN Code 31025000: Sodium Nitrate (Not for Use as Fertilizers)](https://busy.in/hsn/hsn-31025000/) | ₹1 Cr | | #8 | [HSN Code 31022990: Other Ammonium Sulphate Mixtures](https://busy.in/hsn/hsn-31022990/) | < ₹1 Crore | | #9 | [HSN Code 31026000: Calcium & ammonium nitrate mixtures (non-fertilizer)](https://busy.in/hsn/hsn-31026000/) | < ₹1 Crore | | #10 | [HSN Code 31029010: Calcium/Magnesium Nitrate Mixtures (Non-Fertilizer)](https://busy.in/hsn/hsn-31029010/) | < ₹1 Crore |