--- title: "HSN Code for Fertilizers Containing Nitrogen | HSN 31039000 GST Rate" description: "Find HSN and GST Rates for 31039000 related to Fertilizers Containing Nitrogen with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-31039000/" --- # HSN Code 31039000: Fertilizers Containing Nitrogen - [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 | | --- | --- | --- | --- | --- | | Other (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% | | Other | 2.5% | 2.5% | 5% | 0% | ## Frequently asked questions ### What products are classified under HSN 31039000 ? It includes Fertilizers Containing Nitrogen ### Do e‑way bill and e‑invoice apply for 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. ### How should mixed supplies be billed when Fertilizers Containing Nitrogen is sold with other items? 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). ### Does packaging or labelling change the GST for Fertilizers Containing Nitrogen? 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. ### Any common misclassification issue with Fertilizers Containing Nitrogen? 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 Fertilizers Containing Nitrogen? Under HSN 31039000, Fertilizers Containing Nitrogen attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade Fertilizers Containing Nitrogen? 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 31039000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore — 0.0000% of India's total exports - Imports: Nil (−100.00% YoY) — 0.0000% of India's total imports - Trade balance: < ₹1 Crore (Surplus); surplus rank #4745 of 12657 HSN codes - Share of Sub-Chapter 3103: 0.20% of its exports; import side 0.00% - Rank within Sub-Chapter 3103: #2 of 5 by export value ### Key metrics - Export CAGR: -35.44% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8716 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: −100.00% in FY 2019-20 - Contribution to Sub-Ch. 3103: 0.20% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 31039000 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 | 8.01 | 0.0004% | — | 27.38% | 9.17 | 0.0003% | — | 100.00% | −1.16 | #5269 | | FY 2019-20 | Nil | 0.0000% | −100.00% | 0.00% | < ₹1 Crore | 0.0000% | −97.49% | 4.54% | −0.23 | — | | FY 2020-21 | < ₹1 Crore | 0.0000% | — | 0.55% | Nil | 0.0000% | −100.00% | 0.00% | +0.23 | #8780 | | FY 2021-22 | Nil | 0.0000% | −100.00% | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2022-23 | Nil | 0.0000% | — | 0.00% | Nil | 0.0000% | — | 0.00% | 0.00 | — | | FY 2023-24 | Nil | 0.0000% | — | 0.00% | < ₹1 Crore | 0.0000% | — | 4.09% | −0.38 | — | | FY 2024-25 | < ₹1 Crore | 0.0000% | — | 0.20% | Nil | 0.0000% | −100.00% | 0.00% | +0.58 | #8716 | - CAGR (7-year): exports -35.44%/yr, imports —/yr (consistently Surplus) ## Key trade insights: HSN Code 31039000 export-import analysis ### Export decline: -35.44% CAGR over 7 years India's exports under HSN Code 31039000 have declined at a compound annual rate of -35.44% over 7 fiscal years, falling from ₹8.01 Crore in FY 2018-19 to ₹0.58 Crore in FY 2024-25. ### HSN Code 31039000 ranked #8716 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 31039000 ranks #8716 out of 12657 HSN codes by total export value. Within Sub-Chapter 3103, it ranks #2 of 5. By trade surplus, it ranks #4745 of 12657. ### FY 2019-20 was the strongest growth year for HSN Code 31039000 exports The strongest single-year export movement for HSN Code 31039000 was recorded in FY 2019-20, when exports declined by 100.00% over the prior year. ### India maintains a trade surplus of ₹0.58 Crore in HSN Code 31039000 goods In FY 2024-25, India's exports of ₹0.58 Cr exceeded imports of ₹0.00 Cr, resulting in a trade surplus of ₹0.58 Crore — ranking #4745 of 12657 by surplus magnitude. ### HSN Code 31039000 contributes 0.20% of Sub-Chapter 3103 exports — ranked #2 Among the 5 HSN codes under Sub-Chapter 3103, HSN Code 31039000 ranks #2 by export value — accounting for 0.20% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.00% share. ## 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](https://busy.in/hsn/hsn-31031900/) | ₹289 Cr | | #2 | HSN Code 31039000: Fertilizers Containing Nitrogen (this hsn code) | < ₹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/) | — |