--- title: "HSN Code for Calcium & ammonium nitrate mixtures (non-fertilizer) | HSN 31026000 GST Rate" description: "Find HSN and GST Rates for 31026000 related to Calcium & ammonium nitrate mixtures (non-fertilizer) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-31026000/" --- # HSN Code 31026000: Calcium & ammonium nitrate mixtures (non-fertilizer) - [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 | | --- | --- | --- | --- | --- | | Double salts and mixtures of calcium nitrate and ammonium nitrate | 2.5% | 2.5% | 5% | 0% | | Double salts and mixtures of calcium nitrate and ammonium nitrate (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 31026000 ? It includes Calcium & ammonium nitrate mixtures (non-fertilizer) ### Can we claim ITC on inputs used to trade Calcium & ammonium nitrate mixtures (non-fertilizer)? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Calcium & ammonium nitrate mixtures (non-fertilizer)? Under HSN 31026000, Calcium & ammonium nitrate mixtures (non-fertilizer) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Any common misclassification issue with Calcium & ammonium nitrate mixtures (non-fertilizer)? Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection. ### Do e‑way bill and e‑invoice apply for Calcium & ammonium nitrate mixtures (non-fertilizer)? 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 should mixed supplies be billed when Calcium & ammonium nitrate mixtures (non-fertilizer) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Calcium & ammonium nitrate mixtures (non-fertilizer); Nil for exempt items if applicable). ## India's trade performance: HSN Code 31026000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−87.05% YoY) — 0.0000% of India's total exports - Imports: ₹413 Cr (−32.42% YoY) — 0.0068% of India's total imports - Trade balance: −₹412 Cr (Deficit); surplus rank #11776 of 12657 HSN codes - Share of Sub-Chapter 3102: 0.14% of its exports; import side 1.80% - Rank within Sub-Chapter 3102: #9 of 14 by export value; import-side #5 ### Key metrics - Export CAGR: 34.04% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9215 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +4,300.00% in FY 2021-22 - Contribution to Sub-Ch. 3102: 0.14% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 31026000 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% | — | 0.01% | 223.64 | 0.0062% | — | 1.60% | −223.59 | #9496 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | 209.97 | 0.0063% | −6.11% | 0.98% | −209.97 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.04% | 249.58 | 0.0086% | +18.86% | 1.15% | −249.49 | #9278 | | FY 2021-22 | 3.96 | 0.0001% | +4,300.00% | 2.14% | 375.42 | 0.0082% | +50.42% | 0.75% | −371.46 | #6632 | | FY 2022-23 | 3.96 | 0.0001% | 0.00% | 0.71% | 459.18 | 0.0080% | +22.31% | 0.99% | −455.22 | #6702 | | FY 2023-24 | 2.24 | 0.0001% | −43.43% | 0.79% | 610.72 | 0.0109% | +33.00% | 2.25% | −608.48 | #7467 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −87.05% | 0.14% | 412.73 | 0.0068% | −32.42% | 1.80% | −412.44 | #9215 | - CAGR (7-year): exports 34.04%/yr, imports 10.75%/yr (consistently Deficit) ## Key trade insights: HSN Code 31026000 export-import analysis ### Consistent export growth: 34.04% CAGR over 7 years India's exports under HSN Code 31026000 have grown at a compound annual rate of 34.04% over 7 fiscal years, rising from ₹0.05 Crore in FY 2018-19 to ₹0.29 Crore in FY 2024-25. ### HSN Code 31026000 ranked #9215 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 31026000 ranks #9215 out of 12657 HSN codes by total export value. Within Sub-Chapter 3102, it ranks #9 of 14. By trade surplus, it ranks #11776 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 31026000 exports The strongest single-year export movement for HSN Code 31026000 was recorded in FY 2021-22, when exports surged by 4,300.00% over the prior year. ### India records a trade deficit of ₹412.44 Crore in HSN Code 31026000 goods In FY 2024-25, India's imports of ₹412.73 Cr exceeded exports of ₹0.29 Cr, resulting in a trade deficit of ₹412.44 Crore — ranking #11776 of 12657 by surplus magnitude. ### Import growth of 10.75% CAGR signals rising demand for Calcium & ammonium nitrate mixtures (non-fertilizer) India's imports under HSN Code 31026000 have grown at 10.75% CAGR, reaching ₹412.73 Crore in FY 2024-25. ### HSN Code 31026000 contributes 0.14% of Sub-Chapter 3102 exports — ranked #9 Among the 14 HSN codes under Sub-Chapter 3102, HSN Code 31026000 ranks #9 by export value — accounting for 0.14% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.80% share (rank #5). ## 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](https://busy.in/hsn/hsn-31022990/) | < ₹1 Crore | | #9 | HSN Code 31026000: Calcium & ammonium nitrate mixtures (non-fertilizer) (this hsn code) | < ₹1 Crore | | #10 | [HSN Code 31029010: Calcium/Magnesium Nitrate Mixtures (Non-Fertilizer)](https://busy.in/hsn/hsn-31029010/) | < ₹1 Crore |