HSN Code 31049000: 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 or export of Non-fertilizer items.

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Description of Goods for HSN Code 31049000

HSN Code 31049000 relates to the following description.

Description of Goods

Other

Chapter

31 - Fertilisers

Sub Chapter

3104 - Mineral or chemical fertilisers, potassic

CGST

2.5%

SGST

2.5%

IGST

5%

CESS

0%

Description of Goods

Other (which are clearly not to be used as fertilizers)

Chapter

31 - Fertilisers

Sub Chapter

3104 - Mineral or chemical fertilisers, potassic

CGST

9%

SGST

9%

IGST

18%

CESS

0%

What does HSN Code 31049000 not include?

Non-fertilizer items does not include products with the following descriptions.

HSN Code 31041000

Mineral or chemical fertilisers, potassic carnallite, sylvite and other crude natural potassium salts

India’s Trade Performance — HSN Code 31049000 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹3 Cr

0.00% vs FY 2023-24

0.0001% of India’s total exports

India’s Imports

FY 2024-25

₹178 Cr

+7.03% vs FY 2023-24

0.0029% of India’s total imports

Trade Balance

FY 2024-25

−₹175 Cr

Trade Deficit

Surplus rank #11214 of 12657 HSN codes

% of Sub-Chapter 3104

FY 2024-25

11.22%

Share of Sub-Chapter 3104’s total exports in FY 2024-25

Import side: 1.56% of Sub-Chapter 3104’s imports

Rank Within Sub-Chapter 3104

FY 2024-25

#3 of 4

Position by export value among HSN codes in Sub-Chapter 3104

Import-side rank: #3 of 4

At a glance

54.76%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#7139

National Export Rank

of 12657 HSN codes by export value, FY 2024-25

+585.45%

Peak Growth Year

FY 2022-23 · strongest single-year move

11.22%

Contribution to Sub-Ch. 3104

Share of Sub-Chapter 3104 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #8711

Balance

−244.34

Exports

< ₹1 Crore ₹ Cr

0.0000% share

— YoY

0.19% of Sub-Ch. 3104

Imports

244.57 ₹ Cr

0.0068% share

— YoY

2.81% of Sub-Ch. 3104

FY 2019-20 Exp. Rank #7221

Balance

−76.37

Exports

1.50 ₹ Cr

0.0001% share

+552.17% YoY

1.48% of Sub-Ch. 3104

Imports

77.87 ₹ Cr

0.0023% share

−68.16% YoY

0.94% of Sub-Ch. 3104

FY 2020-21 Exp. Rank #7940

Balance

−172.61

Exports

< ₹1 Crore ₹ Cr

0.0000% share

−52.00% YoY

1.07% of Sub-Ch. 3104

Imports

173.33 ₹ Cr

0.0059% share

+122.59% YoY

1.84% of Sub-Ch. 3104

FY 2021-22 Exp. Rank #7518

Balance

−95.27

Exports

1.65 ₹ Cr

0.0001% share

+129.17% YoY

7.88% of Sub-Ch. 3104

Imports

96.92 ₹ Cr

0.0021% share

−44.08% YoY

1.26% of Sub-Ch. 3104

FY 2022-23 Exp. Rank #5463

Balance

−312.25

Exports

11.31 ₹ Cr

0.0003% share

+585.45% YoY

47.68% of Sub-Ch. 3104

Imports

323.56 ₹ Cr

0.0056% share

+233.84% YoY

2.69% of Sub-Ch. 3104

FY 2023-24 Exp. Rank #7083

Balance

−162.88

Exports

3.16 ₹ Cr

0.0001% share

−72.06% YoY

2.58% of Sub-Ch. 3104

Imports

166.04 ₹ Cr

0.0030% share

−48.68% YoY

1.59% of Sub-Ch. 3104

FY 2024-25 Exp. Rank #7139

Balance

−174.55

Exports

3.16 ₹ Cr

0.0001% share

0.00% YoY

11.22% of Sub-Ch. 3104

Imports

177.71 ₹ Cr

0.0029% share

+7.03% YoY

1.56% of Sub-Ch. 3104

CAGR · 7-Year

Exports

54.76% /yr

Imports

−5.18% /yr

Consistently Deficit
Sub-Chapter 3104 total

reference, FY 2024-25

Export

₹28.16 Cr

Import

₹11,376.43 Cr

Trade Balance

−11,348.27

Peak export growth year Latest available data Not available YoY = change vs previous FY

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 31049000 and GST compliance.

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).

Important Disclaimer

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.