--- title: "HSN Code for Ammonium Nitrate (Non-Fertilizer Use) | HSN 31023000 GST Rate" description: "Find HSN and GST Rates for 31023000 related to Ammonium Nitrate (Non-Fertilizer Use) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-31023000/" --- # HSN Code 31023000: Ammonium Nitrate (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 nitrate, whether or not in aqueous solution | 2.5% | 2.5% | 5% | 0% | | Ammonium nitrate, 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 31023000 ? It includes Ammonium Nitrate (Non-Fertilizer Use) ### How should mixed supplies be billed when Ammonium Nitrate (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 Nitrate (Non-Fertilizer Use); Nil for exempt items if applicable). ### Any common misclassification issue with Ammonium Nitrate (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. ### Does packaging or labelling change the GST for Ammonium Nitrate (Non-Fertilizer Use)? 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 Ammonium Nitrate (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 Nitrate (Non-Fertilizer Use)? Under HSN 31023000, Ammonium Nitrate (Non-Fertilizer Use) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ## India's trade performance: HSN Code 31023000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹93 Cr (+2,079.91% YoY) — 0.0025% of India's total exports - Imports: ₹1,428 Cr (−6.25% YoY) — 0.0235% of India's total imports - Trade balance: −₹1,335 Cr (Deficit); surplus rank #12306 of 12657 HSN codes - Share of Sub-Chapter 3102: 43.84% of its exports; import side 6.24% - Rank within Sub-Chapter 3102: #1 of 14 by export value; import-side #3 ### Key metrics - Export CAGR: 1.80% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2745 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,079.91% in FY 2024-25 - Contribution to Sub-Ch. 3102: 43.84% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 31023000 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 | 83.83 | 0.0037% | — | 24.16% | 525.13 | 0.0146% | — | 3.75% | −441.30 | #2226 | | FY 2019-20 | 52.98 | 0.0024% | −36.80% | 31.80% | 547.34 | 0.0163% | +4.23% | 2.56% | −494.36 | #2797 | | FY 2020-21 | 40.30 | 0.0019% | −23.93% | 16.16% | 416.24 | 0.0143% | −23.95% | 1.92% | −375.94 | #3251 | | FY 2021-22 | 35.02 | 0.0011% | −13.10% | 18.93% | 814.51 | 0.0178% | +95.68% | 1.62% | −779.49 | #3853 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −97.57% | 0.15% | 2,101.20 | 0.0365% | +157.97% | 4.53% | −2,100.35 | #8243 | | FY 2023-24 | 4.28 | 0.0001% | +403.53% | 1.51% | 1,523.62 | 0.0271% | −27.49% | 5.62% | −1,519.34 | #6762 | | FY 2024-25 | 93.30 | 0.0025% | +2,079.91% | 43.84% | 1,428.44 | 0.0235% | −6.25% | 6.24% | −1,335.14 | #2745 | - CAGR (7-year): exports 1.80%/yr, imports 18.15%/yr (consistently Deficit) ## Key trade insights: HSN Code 31023000 export-import analysis ### Consistent export growth: 1.80% CAGR over 7 years India's exports under HSN Code 31023000 have grown at a compound annual rate of 1.80% over 7 fiscal years, rising from ₹83.83 Crore in FY 2018-19 to ₹93.30 Crore in FY 2024-25. ### HSN Code 31023000 ranked #2745 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 31023000 ranks #2745 out of 12657 HSN codes by total export value. Within Sub-Chapter 3102, it ranks #1 of 14. By trade surplus, it ranks #12306 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 31023000 exports The strongest single-year export movement for HSN Code 31023000 was recorded in FY 2024-25, when exports surged by 2,079.91% over the prior year. ### India records a trade deficit of ₹1,335.14 Crore in HSN Code 31023000 goods In FY 2024-25, India's imports of ₹1,428.44 Cr exceeded exports of ₹93.30 Cr, resulting in a trade deficit of ₹1,335.14 Crore — ranking #12306 of 12657 by surplus magnitude. ### Import growth of 18.15% CAGR signals rising demand for Ammonium Nitrate (Non-Fertilizer Use) India's imports under HSN Code 31023000 have grown at 18.15% CAGR, reaching ₹1,428.44 Crore in FY 2024-25. ### HSN Code 31023000 contributes 43.84% of Sub-Chapter 3102 exports — ranked #1 Among the 14 HSN codes under Sub-Chapter 3102, HSN Code 31023000 ranks #1 by export value — accounting for 43.84% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 6.24% share (rank #3). ## 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) (this hsn code) | ₹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](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 |