--- title: "HSN Code for Superphosphates (≥35% P2O5) | HSN 31031100 GST Rate" description: "Find HSN and GST Rates for 31031100 related to Superphosphates (≥35% P2O5) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-31031100/" --- # HSN Code 31031100: Superphosphates (≥35% P2O5) - [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 | | --- | --- | --- | --- | --- | | Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)(which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% | | Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5) | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 31031100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+466.67% YoY) — 0.0000% of India's total exports - Imports: ₹1,391 Cr (+18,398.27% YoY) — 0.0229% of India's total imports - Trade balance: −₹1,391 Cr (Deficit); surplus rank #12321 of 12657 HSN codes - Share of Sub-Chapter 3103: 0.06% of its exports; import side 94.64% - Rank within Sub-Chapter 3103: #3 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: -37.46% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9502 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +466.67% in FY 2024-25 - Contribution to Sub-Ch. 3103: 0.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 31031100 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. 3103 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3103 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 2.84 | 0.0001% | — | 9.71% | Nil | 0.0000% | — | 0.00% | +2.84 | #6542 | | FY 2019-20 | 2.78 | 0.0001% | −2.11% | 12.80% | Nil | 0.0000% | — | 0.00% | +2.78 | #6565 | | FY 2020-21 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2021-22 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | < ₹1 Crore | 0.0000% | — | 0.61% | Nil | 0.0000% | — | 0.00% | +0.60 | #8541 | | FY 2023-24 | < ₹1 Crore | 0.0000% | −95.00% | 0.02% | 7.52 | 0.0001% | — | 80.86% | −7.49 | #10223 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +466.67% | 0.06% | 1,391.07 | 0.0229% | +18,398.27% | 94.64% | −1,390.90 | #9502 | - CAGR (7-year): exports -37.46%/yr, imports —/yr (consistently Deficit) ## Key trade insights: HSN Code 31031100 export-import analysis ### Export decline: -37.46% CAGR over 7 years India's exports under HSN Code 31031100 have declined at a compound annual rate of -37.46% over 7 fiscal years, falling from ₹2.84 Crore in FY 2018-19 to ₹0.17 Crore in FY 2024-25. ### HSN Code 31031100 ranked #9502 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 31031100 ranks #9502 out of 12657 HSN codes by total export value. Within Sub-Chapter 3103, it ranks #3 of 5. By trade surplus, it ranks #12321 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 31031100 exports The strongest single-year export movement for HSN Code 31031100 was recorded in FY 2024-25, when exports surged by 466.67% over the prior year. ### India records a trade deficit of ₹1,390.90 Crore in HSN Code 31031100 goods In FY 2024-25, India's imports of ₹1,391.07 Cr exceeded exports of ₹0.17 Cr, resulting in a trade deficit of ₹1,390.90 Crore — ranking #12321 of 12657 by surplus magnitude. ### HSN Code 31031100 contributes 0.06% of Sub-Chapter 3103 exports — ranked #3 Among the 5 HSN codes under Sub-Chapter 3103, HSN Code 31031100 ranks #3 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 94.64% share (rank #1). ## Related HSN Codes in Sub-Chapter 3103 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 31031900: Superphosphates\| Other](https://busy.in/hsn/hsn-31031900/) | ₹289 Cr | | #2 | [HSN Code 31039000: Fertilizers Containing Nitrogen](https://busy.in/hsn/hsn-31039000/) | < ₹1 Crore | | #3 | HSN Code 31031100: Superphosphates (≥35% P2O5) (this hsn code) | < ₹1 Crore | | — | [HSN Code 31031000: Mineral or chemical fertilisers, phosphatic basic slag](https://busy.in/hsn/hsn-31031000/) | — | | — | [HSN Code 31032000: Crude Natural Potassium Salts (Fertiliser)](https://busy.in/hsn/hsn-31032000/) | — |