HSN Code 31052000: NPK Fertilizers (Non-Fertilizer Use)

HSN Code 31052000 represents NPK Fertilizers (Non-Fertilizer Use) under GST classification. This code helps businesses identify NPK Fertilizers (Non-Fertilizer Use) correctly for billing, taxation, and trade. With HSN Code 31052000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of NPK Fertilizers (Non-Fertilizer Use).

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Description of Goods for NPK Fertilizers (Non-Fertilizer Use)

HSN Code 31052000 relates to the following description:

Chapter Number Chapter Name Sub Chapter Number Sub Chapter Name Description of Goods CGST
(%)
SGST
(%)
IGST
(%)
CESS
(%)
31 Fertilisers 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium 2.5% 2.5% 5% 0%
31 Fertilisers 3105 Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium (which are clearly not to be used as fertilizers) 9% 9% 18% 0%

Description of goods

Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium

Chapter

31 – Fertilisers

Sub Chapter

3105 – Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

CGST 2.5%
SGST 2.5%
IGST 5%
CESS 0%

Description of goods

Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium (which are clearly not to be used as fertilizers)

Chapter

31 – Fertilisers

Sub Chapter

3105 – Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

CGST 9%
SGST 9%
IGST 18%
CESS 0%

What does HSN Code 31052000 not include?

NPK Fertilizers (Non-Fertilizer Use) does not include products with the following descriptions:

HSN Code Description
Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. (which are clearly not to be used as fertilizers)
Diammonium hydrogen ortho phosphate (diammonium phosphate)
Diammonium hydrogen ortho phosphate (diammonium phosphate) (which are clearly not to be used as fertilizers)
Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)
Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) (which are clearly not to be used as fertilizers)
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Containing nitrates and phosphates
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Containing nitrates and phosphates (which are clearly not to be used as fertilizers)
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other (which are clearly not to be used as fertilizers)
Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium (which are clearly not to be used as fertilizers)
Other : Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium
Other : Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium (which are clearly not to be used as fertilizers)
Other : Other
Other : Other (which are clearly not to be used as fertilizers)

Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.

Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. (which are clearly not to be used as fertilizers)

Diammonium hydrogen ortho phosphate (diammonium phosphate)

Diammonium hydrogen ortho phosphate (diammonium phosphate) (which are clearly not to be used as fertilizers)

Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)

Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) (which are clearly not to be used as fertilizers)

Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Containing nitrates and phosphates

Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Containing nitrates and phosphates (which are clearly not to be used as fertilizers)

Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other

Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other (which are clearly not to be used as fertilizers)

Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium

Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium (which are clearly not to be used as fertilizers)

Other : Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium

Other : Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium (which are clearly not to be used as fertilizers)

Other : Other

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

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FAQs for HSN Code 31052000

What products are classified under HSN 31052000 ?

It includes NPK Fertilizers (Non-Fertilizer Use)

How much GST applies to NPK Fertilizers (Non-Fertilizer Use)?

Under HSN 31052000, NPK Fertilizers (Non-Fertilizer Use) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Does packaging or labelling change the GST for NPK Fertilizers (Non-Fertilizer Use)?

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.

Do e‑way bill and e‑invoice apply for NPK Fertilizers (Non-Fertilizer Use)?

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.

Any common misclassification issue with NPK Fertilizers (Non-Fertilizer Use)?

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

Can we claim ITC on inputs used to trade NPK Fertilizers (Non-Fertilizer Use)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

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.

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