---
title: "HSN Code for Non-fertilizer items | HSN 31049000 GST Rate"
description: "Find HSN and GST Rates for 31049000 related to Non-fertilizer items with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-31049000/"
---

# HSN Code 31049000: Non-fertilizer items

- [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 |
| --- | --- | --- | --- | --- |
| Other | 2.5% | 2.5% | 5% | 0% |
| Other (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### What products are classified under HSN 31049000 ?

It includes Non-fertilizer items

### Do e‑way bill and e‑invoice apply for 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.

### How much GST applies to Non-fertilizer items?

Under HSN 31049000, Non-fertilizer items attracts Varies when sold in taxable form. Describe the exact form on the invoice.

### Any common misclassification issue with Non-fertilizer items?

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

### Does packaging or labelling change the GST for Non-fertilizer items?

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 should mixed supplies be billed when Non-fertilizer items is sold with other items?

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).

## India's trade performance: HSN Code 31049000 (FY 2024-25)

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

- Exports: ₹3 Cr (0.00% YoY) — 0.0001% of India's total exports
- Imports: ₹178 Cr (+7.03% YoY) — 0.0029% of India's total imports
- Trade balance: −₹175 Cr (Deficit); surplus rank #11214 of 12657 HSN codes
- Share of Sub-Chapter 3104: 11.22% of its exports; import side 1.56%
- Rank within Sub-Chapter 3104: #3 of 4 by export value; import-side #3

### Key metrics

- Export CAGR: 54.76% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #7139 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +585.45% in FY 2022-23
- Contribution to Sub-Ch. 3104: 11.22% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 31049000

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 | < ₹1 Crore | 0.0000% | — | 0.19% | 244.57 | 0.0068% | — | 2.81% | −244.34 | #8711 |
| FY 2019-20 | 1.50 | 0.0001% | +552.17% | 1.48% | 77.87 | 0.0023% | −68.16% | 0.94% | −76.37 | #7221 |
| FY 2020-21 | < ₹1 Crore | 0.0000% | −52.00% | 1.07% | 173.33 | 0.0059% | +122.59% | 1.84% | −172.61 | #7940 |
| FY 2021-22 | 1.65 | 0.0001% | +129.17% | 7.88% | 96.92 | 0.0021% | −44.08% | 1.26% | −95.27 | #7518 |
| FY 2022-23 | 11.31 | 0.0003% | +585.45% | 47.68% | 323.56 | 0.0056% | +233.84% | 2.69% | −312.25 | #5463 |
| FY 2023-24 | 3.16 | 0.0001% | −72.06% | 2.58% | 166.04 | 0.0030% | −48.68% | 1.59% | −162.88 | #7083 |
| FY 2024-25 | 3.16 | 0.0001% | 0.00% | 11.22% | 177.71 | 0.0029% | +7.03% | 1.56% | −174.55 | #7139 |

- CAGR (7-year): exports 54.76%/yr, imports -5.18%/yr (consistently Deficit)

## Key trade insights: HSN Code 31049000 export-import analysis

### Consistent export growth: 54.76% CAGR over 7 years

India's exports under HSN Code 31049000 have grown at a compound annual rate of 54.76% over 7 fiscal years, rising from ₹0.23 Crore in FY 2018-19 to ₹3.16 Crore in FY 2024-25.

### HSN Code 31049000 ranked #7139 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 31049000 ranks #7139 out of 12657 HSN codes by total export value. Within Sub-Chapter 3104, it ranks #3 of 4. By trade surplus, it ranks #11214 of 12657.

### FY 2022-23 was the strongest growth year for HSN Code 31049000 exports

The strongest single-year export movement for HSN Code 31049000 was recorded in FY 2022-23, when exports surged by 585.45% over the prior year.

### India records a trade deficit of ₹174.55 Crore in HSN Code 31049000 goods

In FY 2024-25, India's imports of ₹177.71 Cr exceeded exports of ₹3.16 Cr, resulting in a trade deficit of ₹174.55 Crore — ranking #11214 of 12657 by surplus magnitude.

### Import growth of -5.18% CAGR signals stable import dependency for Non-fertilizer items

India's imports under HSN Code 31049000 have grown at -5.18% CAGR, reaching ₹177.71 Crore in FY 2024-25.

### HSN Code 31049000 contributes 11.22% of Sub-Chapter 3104 exports — ranked #3

Among the 4 HSN codes under Sub-Chapter 3104, HSN Code 31049000 ranks #3 by export value — accounting for 11.22% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.56% share (rank #3).

## 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)](https://busy.in/hsn/hsn-31042000/) | ₹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 (this hsn code) | ₹3 Cr |
| — | [HSN Code 31041000: Pigments: Cadmium Compounds](https://busy.in/hsn/hsn-31041000/) | — |