HSN Code 31031100: Superphosphates (≥35% P2O5)

HSN Code 31031100 represents Superphosphates (≥35% P2O5) under GST classification. This code helps businesses identify Superphosphates (≥35% P2O5) correctly for billing, taxation, and trade. With HSN Code 31031100, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Superphosphates (≥35% P2O5).

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Chapter Number	Chapter Name	Sub Chapter Number	Sub Chapter Name	Description of Goods	CGST (%)	SGST (%)	IGST (%)	CESS (%)
31	Fertilisers	3103	Mineral or chemical fertilisers, phosphatic	Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)(which are clearly not to be used as fertilizers)	9%	9%	18%	0%
31	Fertilisers	3103	Mineral or chemical fertilisers, phosphatic	Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)	2.5%	2.5%	5%	0%

Description of goods

Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)(which are clearly not to be used as fertilizers)

Chapter

31 – Fertilisers

Sub Chapter

3103 – Mineral or chemical fertilisers, phosphatic

CGST 9%

SGST 9%

IGST 18%

CESS 0%

Description of goods

Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)

Chapter

31 – Fertilisers

Sub Chapter

3103 – Mineral or chemical fertilisers, phosphatic

CGST 2.5%

SGST 2.5%

IGST 5%

CESS 0%

HSN Code	Description
31031000	Mineral or chemical fertilisers, phosphatic superphosphates
31031900	Superphosphates: Other (which are clearly not to be used as fertilizers)
31031900	Superphosphates: Other
31032000	Mineral or chemical fertilisers, phosphatic basic slag
31039000	Other (which are clearly not to be used as fertilizers)
31039000	Other

HSN Code 31031000

Mineral or chemical fertilisers, phosphatic superphosphates

HSN Code 31031900

Superphosphates: Other (which are clearly not to be used as fertilizers)

HSN Code 31031900

Superphosphates: Other

HSN Code 31032000

Mineral or chemical fertilisers, phosphatic basic slag

HSN Code 31039000

Other (which are clearly not to be used as fertilizers)

HSN Code 31039000

Other

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What products are classified under HSN 31031100 ?

It includes Superphosphates (≥35% P2O5)

Can we claim ITC on inputs used to trade Superphosphates (≥35% P2O5)?

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

Does packaging or labelling change the GST for Superphosphates (≥35% P2O5)?

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 much GST applies to Superphosphates (≥35% P2O5)?

Under HSN 31031100, Superphosphates (≥35% P2O5) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

How should mixed supplies be billed when Superphosphates (≥35% P2O5) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Superphosphates (≥35% P2O5); Nil for exempt items if applicable).

Any common misclassification issue with Superphosphates (≥35% P2O5)?

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

Important Disclaimer

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.

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