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 or export of Superphosphates (≥35% P2O5).

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Description of Goods for HSN Code 31031100

HSN Code 31031100 relates to the following description.

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%

What does HSN Code 31031100 not include?

Superphosphates (≥35% P2O5) does not include products with the following descriptions.

India’s Trade Performance — HSN Code 31031100 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

< ₹1 Crore

+466.67% vs FY 2023-24

0.0000% of India’s total exports

India’s Imports

FY 2024-25

₹1,391 Cr

+18,398.27% vs FY 2023-24

0.0229% of India’s total imports

Trade Balance

FY 2024-25

−₹1,391 Cr

Trade Deficit

Surplus rank #12321 of 12657 HSN codes

% of Sub-Chapter 3103

FY 2024-25

0.06%

Share of Sub-Chapter 3103’s total exports in FY 2024-25

Import side: 94.64% of Sub-Chapter 3103’s imports

Rank Within Sub-Chapter 3103

FY 2024-25

#3 of 5

Position by export value among HSN codes in Sub-Chapter 3103

Import-side rank: #1 of 5

At a glance

−37.46%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#9502

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+466.67%

Peak Growth Year

FY 2024-25 · strongest single-year move

0.06%

Contribution to Sub-Ch. 3103

Share of Sub-Chapter 3103 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #6542

Balance

+2.84

Exports

2.84 ₹ Cr

0.0001% share

— YoY

9.71% of Sub-Ch. 3103

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3103

FY 2019-20 Exp. Rank #6565

Balance

+2.78

Exports

2.78 ₹ Cr

0.0001% share

−2.11% YoY

12.80% of Sub-Ch. 3103

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3103

FY 2020-21

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

−100.00% YoY

0.00% of Sub-Ch. 3103

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3103

FY 2021-22

Balance

0.00

Exports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3103

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3103

FY 2022-23 Exp. Rank #8541

Balance

+0.60

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.61% of Sub-Ch. 3103

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3103

FY 2023-24 Exp. Rank #10223

Balance

−7.49

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−95.00% YoY

0.02% of Sub-Ch. 3103

Imports

7.52 ₹ Cr

0.0001% share

— YoY

80.86% of Sub-Ch. 3103

FY 2024-25 Exp. Rank #9502

Balance

−1,390.90

Exports

< ₹1 Crore ₹ Cr

0.0000% share

+466.67% YoY

0.06% of Sub-Ch. 3103

Imports

1,391.07 ₹ Cr

0.0229% share

+18,398.27% YoY

94.64% of Sub-Ch. 3103

CAGR · 7-Year

Exports

−37.46% /yr

Imports

—

Consistently Deficit
Sub-Chapter 3103 total

reference, FY 2024-25

Export

₹290.05 Cr

Import

₹1,469.87 Cr

Trade Balance

−1,179.82

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 31031100 and GST compliance.

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.