What products are classified under HSN 31031000 ?
It includes Cleaning/Degreasing Preps (Retail)
HSN Code 31031000 represents Mineral or chemical fertilisers, phosphatic basic slag under GST classification. This code helps businesses identify Mineral or chemical fertilisers, phosphatic basic slag correctly for billing, taxation, and trade. With HSN Code 31031000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mineral or chemical fertilisers, phosphatic basic slag.
HSN Code 31031000 relates to the following description:
Mineral or chemical fertilisers, phosphatic basic slag does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)(which are clearly not to be used as fertilizers) | |
| Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5) | |
| Superphosphates: Other (which are clearly not to be used as fertilizers) | |
| Superphosphates: Other | |
| Mineral or chemical fertilisers, phosphatic basic slag | |
| Other (which are clearly not to be used as fertilizers) | |
| Other |
Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)(which are clearly not to be used as fertilizers)
Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)
Superphosphates: Other (which are clearly not to be used as fertilizers)
Superphosphates: Other
Mineral or chemical fertilisers, phosphatic basic slag
Other (which are clearly not to be used as fertilizers)
Other
It includes Cleaning/Degreasing Preps (Retail)
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Mineral or chemical fertilisers, phosphatic basic slag; Nil for exempt items if applicable).
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 31031000, Mineral or chemical fertilisers, phosphatic basic slag attracts Varies when sold in taxable form. Describe the exact form on the invoice.
The above does not constitute professional advice or a formal recommendation. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.