---
title: "HSN Code for Crude Natural Potassium Salts (Fertiliser) | HSN 31032000 GST Rate"
description: "Find HSN and GST Rates for 31032000 related to Crude Natural Potassium Salts (Fertiliser) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-31032000/"
---

# HSN Code 31032000: Crude Natural Potassium Salts (Fertiliser)

- [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 |
| --- | --- | --- | --- | --- |
| Mineral or chemical fertilisers, phosphatic basic slag | 2.5% | 2.5% | 5% | 0% |

## Frequently asked questions

### What products are classified under HSN 31032000 ?

It includes Safety Fuses: Other

### Can we claim ITC on inputs used to trade Crude Natural Potassium Salts (Fertiliser)?

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

### Do e‑way bill and e‑invoice apply for Crude Natural Potassium Salts (Fertiliser)?

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 Crude Natural Potassium Salts (Fertiliser)?

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

### How much GST applies to Crude Natural Potassium Salts (Fertiliser)?

Under HSN 31032000, Crude Natural Potassium Salts (Fertiliser) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Does packaging or labelling change the GST for Crude Natural Potassium Salts (Fertiliser)?

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.