HSN Code 31032000: Crude Natural Potassium Salts (Fertiliser)

HSN Code 31032000 represents Crude Natural Potassium Salts (Fertiliser) under GST classification. This code helps businesses identify Crude Natural Potassium Salts (Fertiliser) correctly for billing, taxation, and trade. With HSN Code 31032000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Crude Natural Potassium Salts (Fertiliser).

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Description of Goods for HSN Code 31032000

HSN Code 31032000 relates to the following description.

Description of Goods

Mineral or chemical fertilisers, phosphatic basic slag

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 31032000 not include?

Crude Natural Potassium Salts (Fertiliser) does not include products with the following descriptions.

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

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

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Frequently Asked Questions

Clear answers to common queries about HSN Code 31032000 and GST compliance.

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.

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.