---
title: "HSN Code for Potassium chloride (not for fertilizers) | HSN 31042000 GST Rate"
description: "Find HSN and GST Rates for 31042000 related to Potassium chloride (not for fertilizers) with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-31042000/"
---

# HSN Code 31042000: Potassium chloride (not for fertilizers)

- [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/)
- [Chapter 31: Fertilisers](https://busy.in/hsn/chapter-31/)
- [Sub-chapter 3104: Potassic fertilisers](https://busy.in/hsn/sub-chapter-3104/)

## GST rates

| Description | CGST | SGST | IGST | CESS |
| --- | --- | --- | --- | --- |
| Potassium chloride | 2.5% | 2.5% | 5% | 0% |
| Potassium chloride (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 31042000 ?

It includes Potassium chloride (not for fertilizers)

### Can we claim ITC on inputs used to trade 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.

### Any common misclassification issue with Potassium chloride (not for fertilizers)?

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

### How should mixed supplies be billed when Potassium chloride (not for fertilizers) is sold with other items?

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).

### Does packaging or labelling change the GST for Potassium chloride (not for fertilizers)?

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.

### How much GST applies to Potassium chloride (not for fertilizers)?

Under HSN 31042000, Potassium chloride (not for fertilizers) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Do e‑way bill and e‑invoice apply for Potassium chloride (not for fertilizers)?

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.

## India's trade performance: HSN Code 31042000 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹18 Cr (−81.30% YoY) — 0.0005% of India's total exports
- Imports: ₹10,751 Cr (+6.57% YoY) — 0.1769% of India's total imports
- Trade balance: −₹10,733 Cr (Deficit); surplus rank #12608 of 12657 HSN codes
- Share of Sub-Chapter 3104: 62.46% of its exports; import side 94.50%
- Rank within Sub-Chapter 3104: #1 of 4 by export value; import-side #1

### Key metrics

- Export CAGR: -3.95% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #5058 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +1,855.51% in FY 2023-24
- Contribution to Sub-Ch. 3104: 62.46% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 31042000

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. 3104 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3104 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 22.40 | 0.0010% | — | 18.30% | 8,314.14 | 0.2319% | — | 95.58% | −8,291.74 | #3953 |
| FY 2019-20 | 29.42 | 0.0013% | +31.34% | 28.99% | 8,041.70 | 0.2402% | −3.28% | 96.61% | −8,012.28 | #3620 |
| FY 2020-21 | 36.62 | 0.0017% | +24.47% | 54.35% | 9,017.00 | 0.3094% | +12.13% | 95.87% | −8,980.38 | #3386 |
| FY 2021-22 | 5.88 | 0.0002% | −83.94% | 28.09% | 7,376.03 | 0.1614% | −18.20% | 95.57% | −7,370.15 | #6155 |
| FY 2022-23 | 4.81 | 0.0001% | −18.20% | 20.28% | 11,244.49 | 0.1956% | +52.45% | 93.44% | −11,239.68 | #6498 |
| FY 2023-24 | 94.06 | 0.0026% | +1,855.51% | 76.82% | 10,088.06 | 0.1796% | −10.28% | 96.37% | −9,994.00 | #2665 |
| FY 2024-25 | 17.59 | 0.0005% | −81.30% | 62.46% | 10,750.97 | 0.1769% | +6.57% | 94.50% | −10,733.38 | #5058 |

- CAGR (7-year): exports -3.95%/yr, imports 4.38%/yr (consistently Deficit)

## Key trade insights: HSN Code 31042000 export-import analysis

### Export decline: -3.95% CAGR over 7 years

India's exports under HSN Code 31042000 have declined at a compound annual rate of -3.95% over 7 fiscal years, falling from ₹22.40 Crore in FY 2018-19 to ₹17.59 Crore in FY 2024-25.

### HSN Code 31042000 ranked #5058 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 31042000 ranks #5058 out of 12657 HSN codes by total export value. Within Sub-Chapter 3104, it ranks #1 of 4. By trade surplus, it ranks #12608 of 12657.

### FY 2023-24 was the strongest growth year for HSN Code 31042000 exports

The strongest single-year export movement for HSN Code 31042000 was recorded in FY 2023-24, when exports surged by 1,855.51% over the prior year.

### India records a trade deficit of ₹10,733.38 Crore in HSN Code 31042000 goods

In FY 2024-25, India's imports of ₹10,750.97 Cr exceeded exports of ₹17.59 Cr, resulting in a trade deficit of ₹10,733.38 Crore — ranking #12608 of 12657 by surplus magnitude.

### Import growth of 4.38% CAGR signals stable import dependency for Potassium chloride (not for fertilizers)

India's imports under HSN Code 31042000 have grown at 4.38% CAGR, reaching ₹10,750.97 Crore in FY 2024-25.

### HSN Code 31042000 contributes 62.46% of Sub-Chapter 3104 exports — ranked #1

Among the 4 HSN codes under Sub-Chapter 3104, HSN Code 31042000 ranks #1 by export value — accounting for 62.46% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 94.50% share (rank #1).

## Related HSN Codes in Sub-Chapter 3104

Ranked by export value (FY 2024-25).

| Rank | HSN Code | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | HSN Code 31042000: Potassium chloride (not for fertilizers) (this hsn code) | ₹18 Cr |
| #2 | [HSN Code 31043000: Potassium Sulphate: Non-Fertilizer](https://busy.in/hsn/hsn-31043000/) | ₹7 Cr |
| #3 | [HSN Code 31049000: Non-fertilizer items](https://busy.in/hsn/hsn-31049000/) | ₹3 Cr |
| — | [HSN Code 31041000: Pigments: Cadmium Compounds](https://busy.in/hsn/hsn-31041000/) | — |