What products are classified under HSN 31022990 ?
It includes Other Ammonium Sulphate Mixtures
HSN Code 31022990 represents Other Ammonium Sulphate Mixtures under GST classification. This code helps businesses identify Other Ammonium Sulphate Mixtures correctly for billing, taxation, and trade. With HSN Code 31022990, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other Ammonium Sulphate Mixtures.
HSN Code 31022990 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 31 | Fertilisers | 3102 | Mineral or chemical fertilisers, nitrogenous | Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Other | 2.5% | 2.5% | 5% | 0% |
| 31 | Fertilisers | 3102 | Mineral or chemical fertilisers, nitrogenous | Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Other (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% |
Other Ammonium Sulphate Mixtures does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Urea, whether or not in aqueous solution | |
| Urea, whether or not in aqueous solution (which are clearly not to be used as fertilizers) | |
| Fertilizer grade, conforming to standard is 5405 | |
| Other | |
| Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate | |
| Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate (which are clearly not to be used as fertilizers) | |
| Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Ammonium sulphonitrate | |
| Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Ammonium sulphonitrate (which are clearly not to be used as fertilizers) | |
| Ammonium nitrate, whether or not in aqueous solution | |
| Ammonium nitrate, whether or not in aqueous solution (which are clearly not to be used as fertilizers) | |
| Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | |
| Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances (which are clearly not to be used as fertilizers) | |
| Sodium nitrate | |
| Sodium nitrate (which are clearly not to be used as fertilizers) | |
| Double salts and mixtures of calcium nitrate and ammonium nitrate | |
| Double salts and mixtures of calcium nitrate and ammonium nitrate (which are clearly not to be used as fertilizers) | |
| Mineral or chemical fertilisers, nitrogenous calcium cyanamide | |
| Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | |
| Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (which are clearly not to be used as fertilizers) | |
| Other, including mixtures not specified in the foregoing sub-headings : Double salts or mixtures of calcium nitrate and magnesium nitrate | |
| Other, including mixtures not specified in the foregoing sub-headings : Double salts or mixtures of calcium nitrate and magnesium nitrate (which are clearly not to be used as fertilizers) | |
| Other | |
| Other (which are clearly not to be used as fertilizers) |
Urea, whether or not in aqueous solution
Urea, whether or not in aqueous solution (which are clearly not to be used as fertilizers)
Fertilizer grade, conforming to standard is 5405
Other
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate (which are clearly not to be used as fertilizers)
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Ammonium sulphonitrate
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Ammonium sulphonitrate (which are clearly not to be used as fertilizers)
Ammonium nitrate, whether or not in aqueous solution
Ammonium nitrate, whether or not in aqueous solution (which are clearly not to be used as fertilizers)
Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances (which are clearly not to be used as fertilizers)
Sodium nitrate
Sodium nitrate (which are clearly not to be used as fertilizers)
Double salts and mixtures of calcium nitrate and ammonium nitrate
Double salts and mixtures of calcium nitrate and ammonium nitrate (which are clearly not to be used as fertilizers)
Mineral or chemical fertilisers, nitrogenous calcium cyanamide
Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (which are clearly not to be used as fertilizers)
Other, including mixtures not specified in the foregoing sub-headings : Double salts or mixtures of calcium nitrate and magnesium nitrate
Other, including mixtures not specified in the foregoing sub-headings : Double salts or mixtures of calcium nitrate and magnesium nitrate (which are clearly not to be used as fertilizers)
Other
Other (which are clearly not to be used as fertilizers)
It includes Other Ammonium Sulphate Mixtures
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other Ammonium Sulphate Mixtures; Nil for exempt items if applicable).
Under HSN 31022990, Other Ammonium Sulphate Mixtures attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.
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.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.