--- title: "HSN Code for NPK Fertilizers (Non-Fertilizer Use) | HSN 31052000 GST Rate" description: "Find HSN and GST Rates for 31052000 related to NPK Fertilizers (Non-Fertilizer Use) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-31052000/" --- # HSN Code 31052000: NPK Fertilizers (Non-Fertilizer Use) - [Section 06: Guide to HSN Section 06](https://busy.in/hsn/section-06/) - [Chapter 31: Fertilisers](https://busy.in/hsn/chapter-31/) - [Sub-chapter 3105: Nitrogen fertilizers](https://busy.in/hsn/sub-chapter-3105/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium | 2.5% | 2.5% | 5% | 0% | | 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% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 31052000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹92 Cr (−20.72% YoY) — 0.0025% of India's total exports - Imports: ₹6,588 Cr (+18.14% YoY) — 0.1084% of India's total imports - Trade balance: −₹6,496 Cr (Deficit); surplus rank #12571 of 12657 HSN codes - Share of Sub-Chapter 3105: 16.33% of its exports; import side 19.42% - Rank within Sub-Chapter 3105: #2 of 9 by export value; import-side #2 ### Key metrics - Export CAGR: -10.58% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #2783 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +98.76% in FY 2022-23 - Contribution to Sub-Ch. 3105: 16.33% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 31052000 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. 3105 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 3105 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 179.61 | 0.0079% | — | 38.92% | 1,607.04 | 0.0448% | — | 6.82% | −1,427.43 | #1423 | | FY 2019-20 | 80.90 | 0.0037% | −54.96% | 17.64% | 1,373.16 | 0.0410% | −14.55% | 7.86% | −1,292.26 | #2266 | | FY 2020-21 | 82.67 | 0.0038% | +2.19% | 26.38% | 2,064.92 | 0.0709% | +50.38% | 10.50% | −1,982.25 | #2286 | | FY 2021-22 | 44.50 | 0.0014% | −46.17% | 16.53% | 3,859.52 | 0.0844% | +86.91% | 10.44% | −3,815.02 | #3517 | | FY 2022-23 | 88.45 | 0.0024% | +98.76% | 49.69% | 9,200.64 | 0.1600% | +138.39% | 14.25% | −9,112.19 | #2711 | | FY 2023-24 | 115.81 | 0.0032% | +30.93% | 33.76% | 5,576.10 | 0.0993% | −39.39% | 15.50% | −5,460.29 | #2390 | | FY 2024-25 | 91.82 | 0.0025% | −20.72% | 16.33% | 6,587.63 | 0.1084% | +18.14% | 19.42% | −6,495.81 | #2783 | - CAGR (7-year): exports -10.58%/yr, imports 26.51%/yr (consistently Deficit) ## Key trade insights: HSN Code 31052000 export-import analysis ### Export decline: -10.58% CAGR over 7 years India's exports under HSN Code 31052000 have declined at a compound annual rate of -10.58% over 7 fiscal years, falling from ₹179.61 Crore in FY 2018-19 to ₹91.82 Crore in FY 2024-25. ### HSN Code 31052000 ranked #2783 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 31052000 ranks #2783 out of 12657 HSN codes by total export value. Within Sub-Chapter 3105, it ranks #2 of 9. By trade surplus, it ranks #12571 of 12657. ### FY 2022-23 was the strongest growth year for HSN Code 31052000 exports The strongest single-year export movement for HSN Code 31052000 was recorded in FY 2022-23, when exports surged by 98.76% over the prior year. ### India records a trade deficit of ₹6,495.81 Crore in HSN Code 31052000 goods In FY 2024-25, India's imports of ₹6,587.63 Cr exceeded exports of ₹91.82 Cr, resulting in a trade deficit of ₹6,495.81 Crore — ranking #12571 of 12657 by surplus magnitude. ### Import growth of 26.51% CAGR signals rising demand for NPK Fertilizers (Non-Fertilizer Use) India's imports under HSN Code 31052000 have grown at 26.51% CAGR, reaching ₹6,587.63 Crore in FY 2024-25. ### HSN Code 31052000 contributes 16.33% of Sub-Chapter 3105 exports — ranked #2 Among the 9 HSN codes under Sub-Chapter 3105, HSN Code 31052000 ranks #2 by export value — accounting for 16.33% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 19.42% share (rank #2). ## Related HSN Codes in Sub-Chapter 3105 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 31053000: Diammonium Hydrogen Ortho Phosphate](https://busy.in/hsn/hsn-31053000/) | ₹353 Cr | | #2 | HSN Code 31052000: NPK Fertilizers (Non-Fertilizer Use) (this hsn code) | ₹92 Cr | | #3 | [HSN Code 31059090: Other: Not for use as fertilizers](https://busy.in/hsn/hsn-31059090/) | ₹59 Cr | | #4 | [HSN Code 31051000: Goods in tablets/pack ≤10kg (not fertilizers)](https://busy.in/hsn/hsn-31051000/) | ₹55 Cr | | #5 | [HSN Code 31056000: PK Fertilizers (Non-Fertilizer Use)](https://busy.in/hsn/hsn-31056000/) | ₹1 Cr | | #6 | [HSN Code 31054000: Monoammonium & Diammonium Phosphate Mixtures](https://busy.in/hsn/hsn-31054000/) | < ₹1 Crore | | #7 | [HSN Code 31055100: Agricultural/Municipal Waste Briquetting Machinery](https://busy.in/hsn/hsn-31055100/) | < ₹1 Crore | | #8 | [HSN Code 31059010: Nitrogen-Potassium Fertilizers (Non-Fertilizer)](https://busy.in/hsn/hsn-31059010/) | < ₹1 Crore | | #9 | [HSN Code 31055900: Nitrogen-Phosphorus Fertilizers (Non-Fertilizer)](https://busy.in/hsn/hsn-31055900/) | < ₹1 Crore |