--- title: "HSN Code for Superphosphates| Other | HSN 31031900 GST Rate" description: "Find HSN and GST Rates for 31031900 related to Superphosphates| Other with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-31031900/" --- # HSN Code 31031900: Superphosphates| Other - [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: Other (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% | | Superphosphates: Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 31031900 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹289 Cr (+57.16% YoY) — 0.0079% of India's total exports - Imports: ₹79 Cr (+5,528.57% YoY) — 0.0013% of India's total imports - Trade balance: ₹211 Cr (Surplus); surplus rank #1115 of 12657 HSN codes - Share of Sub-Chapter 3103: 99.74% of its exports; import side 5.36% - Rank within Sub-Chapter 3103: #1 of 5 by export value; import-side #2 ### Key metrics - Export CAGR: 58.28% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #1481 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +339.31% in FY 2022-23 - Contribution to Sub-Ch. 3103: 99.74% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 31031900 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 | 18.40 | 0.0008% | — | 62.91% | Nil | 0.0000% | — | 0.00% | +18.40 | #4210 | | FY 2019-20 | 18.94 | 0.0009% | +2.93% | 87.20% | 4.84 | 0.0001% | — | 95.46% | +14.10 | #4190 | | FY 2020-21 | 41.37 | 0.0019% | +118.43% | 99.45% | 1.94 | 0.0001% | −59.92% | 99.49% | +39.43 | #3207 | | FY 2021-22 | 22.16 | 0.0007% | −46.43% | 100.00% | 3.75 | 0.0001% | +93.30% | 100.00% | +18.41 | #4463 | | FY 2022-23 | 97.35 | 0.0027% | +339.31% | 99.39% | 5.58 | 0.0001% | +48.80% | 100.00% | +91.77 | #2564 | | FY 2023-24 | 184.08 | 0.0051% | +89.09% | 99.98% | 1.40 | 0.0000% | −74.91% | 15.05% | +182.68 | #1858 | | FY 2024-25 | 289.30 | 0.0079% | +57.16% | 99.74% | 78.80 | 0.0013% | +5,528.57% | 5.36% | +210.50 | #1481 | - CAGR (7-year): exports 58.28%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 31031900 export-import analysis ### Consistent export growth: 58.28% CAGR over 7 years India's exports under HSN Code 31031900 have grown at a compound annual rate of 58.28% over 7 fiscal years, rising from ₹18.40 Crore in FY 2018-19 to ₹289.30 Crore in FY 2024-25. ### HSN Code 31031900 ranked #1481 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 31031900 ranks #1481 out of 12657 HSN codes by total export value. Within Sub-Chapter 3103, it ranks #1 of 5. By trade surplus, it ranks #1115 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 31031900 exports The strongest single-year export movement for HSN Code 31031900 was recorded in FY 2022-23, when exports surged by 339.31% over the prior year. ### India maintains a trade surplus of ₹210.50 Crore in HSN Code 31031900 goods In FY 2024-25, India's exports of ₹289.30 Cr exceeded imports of ₹78.80 Cr, resulting in a trade surplus of ₹210.50 Crore — ranking #1115 of 12657 by surplus magnitude. ### HSN Code 31031900 contributes 99.74% of Sub-Chapter 3103 exports — ranked #1 Among the 5 HSN codes under Sub-Chapter 3103, HSN Code 31031900 ranks #1 by export value — accounting for 99.74% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 5.36% share (rank #2). ## 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 (this hsn code) | ₹289 Cr | | #2 | [HSN Code 31039000: Fertilizers Containing Nitrogen](https://busy.in/hsn/hsn-31039000/) | < ₹1 Crore | | #3 | [HSN Code 31031100: Superphosphates (≥35% P2O5)](https://busy.in/hsn/hsn-31031100/) | < ₹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/) | — |