What products are classified under HSN 31042000 ?
It includes Potassium chloride (not for fertilizers)
HSN Code 31042000 represents Potassium chloride (not for fertilizers) under GST classification. This code helps businesses identify Potassium chloride (not for fertilizers) correctly for billing, taxation, and trade. With HSN Code 31042000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Potassium chloride (not for fertilizers).
HSN Code 31042000 relates to the following description:
| Chapter Number | Chapter Name | Sub Chapter Number | Sub Chapter Name | Description of Goods | CGST (%) |
SGST (%) |
IGST (%) |
CESS (%) |
|---|---|---|---|---|---|---|---|---|
| 31 | Fertilisers | 3104 | Mineral or chemical fertilisers, potassic | Potassium chloride | 2.5% | 2.5% | 5% | 0% |
| 31 | Fertilisers | 3104 | Mineral or chemical fertilisers, potassic | Potassium chloride (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% |
Potassium chloride (not for fertilizers) does not include products with the following descriptions:
| HSN Code | Description |
|---|---|
| Mineral or chemical fertilisers, potassic carnallite, sylvite and other crude natural potassium salts | |
| Potassium sulphate | |
| Potassium sulphate (which are clearly not to be used as fertilizers) | |
| Other | |
| Other (which are clearly not to be used as fertilizers) |
Mineral or chemical fertilisers, potassic carnallite, sylvite and other crude natural potassium salts
Potassium sulphate
Potassium sulphate (which are clearly not to be used as fertilizers)
Other
Other (which are clearly not to be used as fertilizers)
| Order Number | Description |
|---|---|
| Criyagen Agri & Biotech Private Limited (AAR (Authority For Advance Ruling), Karnataka) |
Criyagen Agri & Biotech Private Limited (AAR (Authority For Advance Ruling), Karnataka)
It includes Potassium chloride (not for fertilizers)
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Potassium chloride (not for fertilizers); 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.
Under HSN 31042000, Potassium chloride (not for fertilizers) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.