HSN Code 31031900: Superphosphates| Other

HSN Code 31031900 represents Superphosphates| Other under GST classification. This code helps businesses identify Superphosphates| Other correctly for billing, taxation, and trade. With HSN Code 31031900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Superphosphates| Other.

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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: Other (which are clearly not to be used as fertilizers)	9%	9%	18%	0%
31	Fertilisers	3103	Mineral or chemical fertilisers, phosphatic	Superphosphates: Other	2.5%	2.5%	5%	0%

Description of goods

Superphosphates: Other (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: Other

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
31031100	Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)(which are clearly not to be used as fertilizers)
31031100	Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)
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 31031100

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

HSN Code 31031100

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

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 31031900 ?

It includes Superphosphates| Other

Do e‑way bill and e‑invoice apply for Superphosphates/ Other?

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.

Any common misclassification issue with Superphosphates/ Other?

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

How should mixed supplies be billed when Superphosphates/ Other is sold with other items?

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

How much GST applies to Superphosphates/ Other?

Under HSN 31031900, Superphosphates/ Other attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for Superphosphates/ Other?

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.

Can we claim ITC on inputs used to trade Superphosphates/ Other?

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

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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