What products are classified under HSN 31039000 ?
It includes Fertilizers Containing Nitrogen
HSN Code 31039000 represents Fertilizers Containing Nitrogen under GST classification. This code helps businesses identify Fertilizers Containing Nitrogen correctly for billing, taxation, and trade. With HSN Code 31039000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Fertilizers Containing Nitrogen.
HSN Code 31039000 relates to the following description:
| 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 | Other (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% |
| 31 | Fertilisers | 3103 | Mineral or chemical fertilisers, phosphatic | Other | 2.5% | 2.5% | 5% | 0% |
Fertilizers Containing Nitrogen does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Mineral or chemical fertilisers, phosphatic superphosphates | |
| 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) | |
| Superphosphates: Other (which are clearly not to be used as fertilizers) | |
| Superphosphates: Other | |
| Mineral or chemical fertilisers, phosphatic basic slag |
Mineral or chemical fertilisers, phosphatic superphosphates
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)
Superphosphates: Other (which are clearly not to be used as fertilizers)
Superphosphates: Other
Mineral or chemical fertilisers, phosphatic basic slag
It includes Fertilizers Containing Nitrogen
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.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Fertilizers Containing Nitrogen; Nil for exempt items if applicable).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Under HSN 31039000, Fertilizers Containing Nitrogen attracts Varies when sold in taxable form. Describe the exact form on the invoice.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
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.