What products are classified under HSN 31049000 ?
It includes Non-fertilizer items
HSN Code 31049000 represents Non-fertilizer items under GST classification. This code helps businesses identify Non-fertilizer items correctly for billing, taxation, and trade. With HSN Code 31049000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Non-fertilizer items.
HSN Code 31049000 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 | Other | 2.5% | 2.5% | 5% | 0% |
| 31 | Fertilisers | 3104 | Mineral or chemical fertilisers, potassic | Other (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% |
Non-fertilizer items 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) | |
| Potassium sulphate | |
| Potassium sulphate (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)
Potassium sulphate
Potassium sulphate (which are clearly not to be used as fertilizers)
It includes Non-fertilizer items
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.
Under HSN 31049000, Non-fertilizer items attracts Varies when sold in taxable form. Describe the exact form on the invoice.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
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 separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Non-fertilizer items; Nil for exempt items if applicable).
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.