---
title: "HSN Code for Mixtures of Urea and Ammonium Nitrate | HSN 31028000 GST Rate"
description: "Find HSN and GST Rates for 31028000 related to Mixtures of Urea and Ammonium Nitrate with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-31028000/"
---

# HSN Code 31028000: Mixtures of Urea and Ammonium Nitrate

- [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 |
| --- | --- | --- | --- | --- |
| Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | 2.5% | 2.5% | 5% | 0% |
| Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 31028000 ?

It includes Mixtures of Urea and Ammonium Nitrate

### Any common misclassification issue with Mixtures of Urea and Ammonium Nitrate?

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 Mixtures of Urea and Ammonium Nitrate?

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 Mixtures of Urea and Ammonium Nitrate is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mixtures of Urea and Ammonium Nitrate; Nil for exempt items if applicable).

### How much GST applies to Mixtures of Urea and Ammonium Nitrate?

Under HSN 31028000, Mixtures of Urea and Ammonium Nitrate attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Mixtures of Urea and Ammonium Nitrate?

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.

### Does packaging or labelling change the GST for Mixtures of Urea and Ammonium Nitrate?

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.

## India's trade performance: HSN Code 31028000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹6 Cr (+798.39% YoY) — 0.0002% of India's total exports
- Imports: ₹1 Cr (+71.23% YoY) — 0.0000% of India's total imports
- Trade balance: ₹4 Cr (Surplus); surplus rank #3804 of 12657 HSN codes
- Share of Sub-Chapter 3102: 2.62% of its exports; import side 0.01%
- Rank within Sub-Chapter 3102: #4 of 14 by export value; import-side #7

### Key metrics

- National export rank: #6474 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +798.39% in FY 2024-25
- Contribution to Sub-Ch. 3102: 2.62% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 31028000

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 | Nil | 0.0000% | — | 0.00% | 1.62 | 0.0000% | — | 0.01% | −1.62 | — |
| FY 2019-20 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | −100.00% | 0.00% | 0.00 | — |
| FY 2020-21 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 0.00% | −0.03 | — |
| FY 2021-22 | Nil | 0.0000% | — | 0.00% | 1.28 | 0.0000% | +4,166.67% | 0.00% | −1.28 | — |
| FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.03% | < ₹1 Crore | 0.0000% | −46.09% | 0.00% | −0.53 | #9410 |
| FY 2023-24 | < ₹1 Crore | 0.0000% | +287.50% | 0.22% | < ₹1 Crore | 0.0000% | +5.80% | 0.00% | −0.11 | #8630 |
| FY 2024-25 | 5.57 | 0.0002% | +798.39% | 2.62% | 1.25 | 0.0000% | +71.23% | 0.01% | +4.32 | #6474 |

- CAGR (7-year): exports —/yr, imports -4.23%/yr (consistently Surplus)

## Key trade insights: HSN Code 31028000 export-import analysis

### Export snapshot for HSN Code 31028000

India exported ₹5.57 Crore worth of Mixtures of Urea and Ammonium Nitrate in FY 2024-25. Multi-year trend data is being compiled for this hsn code.

### HSN Code 31028000 ranked #6474 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 31028000 ranks #6474 out of 12657 HSN codes by total export value. Within Sub-Chapter 3102, it ranks #4 of 14. By trade surplus, it ranks #3804 of 12657.

### FY 2024-25 was the strongest growth year for HSN Code 31028000 exports

The strongest single-year export movement for HSN Code 31028000 was recorded in FY 2024-25, when exports surged by 798.39% over the prior year.

### India maintains a trade surplus of ₹4.32 Crore in HSN Code 31028000 goods

In FY 2024-25, India's exports of ₹5.57 Cr exceeded imports of ₹1.25 Cr, resulting in a trade surplus of ₹4.32 Crore — ranking #3804 of 12657 by surplus magnitude.

### Import growth of -4.23% CAGR signals stable import dependency for Mixtures of Urea and Ammonium Nitrate

India's imports under HSN Code 31028000 have grown at -4.23% CAGR, reaching ₹1.25 Crore in FY 2024-25.

### HSN Code 31028000 contributes 2.62% of Sub-Chapter 3102 exports — ranked #4

Among the 14 HSN codes under Sub-Chapter 3102, HSN Code 31028000 ranks #4 by export value — accounting for 2.62% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.01% share (rank #7).

## 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 (this hsn code) | ₹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 |