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 or export of Superphosphates| Other.

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Description of Goods for HSN Code 31031900

HSN Code 31031900 relates to the following description.

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%

What does HSN Code 31031900 not include?

Superphosphates| Other does not include products with the following descriptions.

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)

India’s Trade Performance — HSN Code 31031900 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

₹289 Cr

+57.16% vs FY 2023-24

0.0079% of India’s total exports

India’s Imports

FY 2024-25

₹79 Cr

+5,528.57% vs FY 2023-24

0.0013% of India’s total imports

Trade Balance

FY 2024-25

₹211 Cr

Trade Surplus

Surplus rank #1115 of 12657 HSN codes

% of Sub-Chapter 3103

FY 2024-25

99.74%

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

Import side: 5.36% of Sub-Chapter 3103’s imports

Rank Within Sub-Chapter 3103

FY 2024-25

#1 of 5

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

Import-side rank: #2 of 5

At a glance

58.28%

Export CAGR

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

#1481

National Export Rank

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

+339.31%

Peak Growth Year

FY 2022-23 · strongest single-year move

99.74%

Contribution to Sub-Ch. 3103

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

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #4210

Balance

+18.40

Exports

18.40 ₹ Cr

0.0008% share

— YoY

62.91% of Sub-Ch. 3103

Imports

Nil ₹ Cr

0.0000% share

— YoY

0.00% of Sub-Ch. 3103

FY 2019-20 Exp. Rank #4190

Balance

+14.10

Exports

18.94 ₹ Cr

0.0009% share

+2.93% YoY

87.20% of Sub-Ch. 3103

Imports

4.84 ₹ Cr

0.0001% share

— YoY

95.46% of Sub-Ch. 3103

FY 2020-21 Exp. Rank #3207

Balance

+39.43

Exports

41.37 ₹ Cr

0.0019% share

+118.43% YoY

99.45% of Sub-Ch. 3103

Imports

1.94 ₹ Cr

0.0001% share

−59.92% YoY

99.49% of Sub-Ch. 3103

FY 2021-22 Exp. Rank #4463

Balance

+18.41

Exports

22.16 ₹ Cr

0.0007% share

−46.43% YoY

100.00% of Sub-Ch. 3103

Imports

3.75 ₹ Cr

0.0001% share

+93.30% YoY

100.00% of Sub-Ch. 3103

FY 2022-23 Exp. Rank #2564

Balance

+91.77

Exports

97.35 ₹ Cr

0.0027% share

+339.31% YoY

99.39% of Sub-Ch. 3103

Imports

5.58 ₹ Cr

0.0001% share

+48.80% YoY

100.00% of Sub-Ch. 3103

FY 2023-24 Exp. Rank #1858

Balance

+182.68

Exports

184.08 ₹ Cr

0.0051% share

+89.09% YoY

99.98% of Sub-Ch. 3103

Imports

1.40 ₹ Cr

0.0000% share

−74.91% YoY

15.05% of Sub-Ch. 3103

FY 2024-25 Exp. Rank #1481

Balance

+210.50

Exports

289.30 ₹ Cr

0.0079% share

+57.16% YoY

99.74% of Sub-Ch. 3103

Imports

78.80 ₹ Cr

0.0013% share

+5,528.57% YoY

5.36% of Sub-Ch. 3103

CAGR · 7-Year

Exports

58.28% /yr

Imports

—

Consistently Surplus
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 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 31031900 and GST compliance.

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.