What products are classified under HSN 31043000 ?
It includes Potassium Sulphate: Non-Fertilizer
HSN Code 31043000 represents Potassium Sulphate: Non-Fertilizer under GST classification. This code helps businesses identify Potassium Sulphate: Non-Fertilizer correctly for billing, taxation, and trade. With HSN Code 31043000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Potassium Sulphate: Non-Fertilizer.
HSN Code 31043000 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 sulphate | 2.5% | 2.5% | 5% | 0% |
| 31 | Fertilisers | 3104 | Mineral or chemical fertilisers, potassic | Potassium sulphate (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% |
Potassium Sulphate: Non-Fertilizer 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 chloride | |
| Potassium chloride (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 chloride
Potassium chloride (which are clearly not to be used as fertilizers)
Other
Other (which are clearly not to be used as fertilizers)
It includes Potassium Sulphate: Non-Fertilizer
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Potassium Sulphate: Non-Fertilizer; Nil for exempt items if applicable).
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 31043000, Potassium Sulphate: Non-Fertilizer 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.
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.
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.