--- title: "HSN Code for Other Ammonium Sulphate Mixtures | HSN 31022990 GST Rate" description: "Find HSN and GST Rates for 31022990 related to Other Ammonium Sulphate Mixtures with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-31022990/" --- # HSN Code 31022990: Other Ammonium Sulphate Mixtures - [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 : Other : Other | 2.5% | 2.5% | 5% | 0% | | 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% | ## Frequently asked questions ### What products are classified under HSN 31022990 ? It includes Other Ammonium Sulphate Mixtures ### How should mixed supplies be billed when Other Ammonium Sulphate Mixtures is sold with other items? 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). ### How much GST applies to Other Ammonium Sulphate Mixtures? Under HSN 31022990, Other Ammonium Sulphate Mixtures attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Other Ammonium Sulphate Mixtures? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### Does packaging or labelling change the GST for Other Ammonium Sulphate Mixtures? 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 Other Ammonium Sulphate Mixtures? 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. ## India's trade performance: HSN Code 31022990 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−78.49% YoY) — 0.0000% of India's total exports - Imports: < ₹1 Crore (−98.48% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #5224 of 12657 HSN codes - Share of Sub-Chapter 3102: 0.27% of its exports; import side 0.00% - Rank within Sub-Chapter 3102: #8 of 14 by export value; import-side #9 ### Key metrics - Export CAGR: 19.07% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8722 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +4,345.45% in FY 2021-22 - Contribution to Sub-Ch. 3102: 0.27% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 31022990 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 | < ₹1 Crore | 0.0000% | — | 0.06% | 17.58 | 0.0005% | — | 0.13% | −17.38 | #8812 | | FY 2019-20 | < ₹1 Crore | 0.0000% | +30.00% | 0.16% | 15.19 | 0.0005% | −13.60% | 0.07% | −14.93 | #8661 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −57.69% | 0.04% | 17.63 | 0.0006% | +16.06% | 0.08% | −17.52 | #9183 | | FY 2021-22 | 4.89 | 0.0002% | +4,345.45% | 2.64% | 32.76 | 0.0007% | +85.82% | 0.07% | −27.87 | #6377 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −90.39% | 0.08% | 39.67 | 0.0007% | +21.09% | 0.09% | −39.20 | #8724 | | FY 2023-24 | 2.65 | 0.0001% | +463.83% | 0.93% | 30.23 | 0.0005% | −23.80% | 0.11% | −27.58 | #7274 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −78.49% | 0.27% | < ₹1 Crore | 0.0000% | −98.48% | 0.00% | +0.11 | #8722 | - CAGR (7-year): exports 19.07%/yr, imports -45.51%/yr (consistently Surplus) ## Key trade insights: HSN Code 31022990 export-import analysis ### Consistent export growth: 19.07% CAGR over 7 years India's exports under HSN Code 31022990 have grown at a compound annual rate of 19.07% over 7 fiscal years, rising from ₹0.20 Crore in FY 2018-19 to ₹0.57 Crore in FY 2024-25. ### HSN Code 31022990 ranked #8722 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 31022990 ranks #8722 out of 12657 HSN codes by total export value. Within Sub-Chapter 3102, it ranks #8 of 14. By trade surplus, it ranks #5224 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 31022990 exports The strongest single-year export movement for HSN Code 31022990 was recorded in FY 2021-22, when exports surged by 4,345.45% over the prior year. ### India maintains a trade surplus of ₹0.11 Crore in HSN Code 31022990 goods In FY 2024-25, India's exports of ₹0.57 Cr exceeded imports of ₹0.46 Cr, resulting in a trade surplus of ₹0.11 Crore — ranking #5224 of 12657 by surplus magnitude. ### Import growth of -45.51% CAGR signals stable import dependency for Other Ammonium Sulphate Mixtures India's imports under HSN Code 31022990 have grown at -45.51% CAGR, reaching ₹0.46 Crore in FY 2024-25. ### HSN Code 31022990 contributes 0.27% of Sub-Chapter 3102 exports — ranked #8 Among the 14 HSN codes under Sub-Chapter 3102, HSN Code 31022990 ranks #8 by export value — accounting for 0.27% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share (rank #9). ## 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)](https://busy.in/hsn/hsn-31022100/) | ₹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 (this hsn code) | < ₹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 |