---
title: "HSN Code for Mineral or chemical fertilisers, phosphatic basic slag | HSN 31031000 GST Rate"
description: "Find HSN and GST Rates for 31031000 related to Mineral or chemical fertilisers, phosphatic basic slag with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-31031000/"
---

# HSN Code 31031000: Mineral or chemical fertilisers, phosphatic basic slag

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 31: Fertilisers](https://busy.in/hsn/chapter-31/)
- [Sub-chapter 3103: Mineral or chemical fertilisers](https://busy.in/hsn/sub-chapter-3103/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Mineral or chemical fertilisers, phosphatic superphosphates | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 31031000 ?

It includes Cleaning/Degreasing Preps (Retail)

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

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.

### How should mixed supplies be billed when Mineral or chemical fertilisers, phosphatic basic slag 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 basic slag; Nil for exempt items if applicable).

### Do e‑way bill and e‑invoice apply for Mineral or chemical fertilisers, phosphatic basic slag?

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.

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

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 Mineral or chemical fertilisers, phosphatic basic slag?

Under HSN 31031000, Mineral or chemical fertilisers, phosphatic basic slag attracts Varies when sold in taxable form. Describe the exact form on the invoice.