---
title: "HSN Code for Mineral or chemical fertilisers, phosphatic superphosphates | HSN 31027000 GST Rate"
description: "Find HSN and GST Rates for 31027000 related to Mineral or chemical fertilisers, phosphatic superphosphates with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-31027000/"
---

# HSN Code 31027000: Mineral or chemical fertilisers, phosphatic superphosphates

- [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 |
| --- | --- | --- | --- | --- |
| Mineral or chemical fertilisers, nitrogenous calcium cyanamide | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 31027000 ?

It includes Other Surface-Active Preps (Retail)

### Any common misclassification issue with Mineral or chemical fertilisers, phosphatic superphosphates?

Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.

### Can we claim ITC on inputs used to trade Mineral or chemical fertilisers, phosphatic superphosphates?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

### How should mixed supplies be billed when Mineral or chemical fertilisers, phosphatic superphosphates is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mineral or chemical fertilisers, phosphatic superphosphates; Nil for exempt items if applicable).

### How much GST applies to Mineral or chemical fertilisers, phosphatic superphosphates?

Under HSN 31027000, Mineral or chemical fertilisers, phosphatic superphosphates attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Mineral or chemical fertilisers, phosphatic superphosphates?

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.