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 or export of NPK Fertilizers (Non-Fertilizer Use).

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Description of Goods for HSN Code 31052000

HSN Code 31052000 relates to the following description.

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 31051000

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

HSN Code 31051000

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)

HSN Code 31053000

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

HSN Code 31054000

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

HSN Code 31054000

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

HSN Code 31055100

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

HSN Code 31055100

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)

HSN Code 31055900

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

HSN Code 31055900

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

HSN Code 31056000

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

HSN Code 31056000

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

HSN Code 31059010

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

HSN Code 31059010

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

India’s Trade Performance — HSN Code 31052000 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

₹92 Cr

−20.72% vs FY 2023-24

0.0025% of India’s total exports

India’s Imports

FY 2024-25

₹6,588 Cr

+18.14% vs FY 2023-24

0.1084% of India’s total imports

Trade Balance

FY 2024-25

−₹6,496 Cr

Trade Deficit

Surplus rank #12571 of 12657 HSN codes

% of Sub-Chapter 3105

FY 2024-25

16.33%

Share of Sub-Chapter 3105’s total exports in FY 2024-25

Import side: 19.42% of Sub-Chapter 3105’s imports

Rank Within Sub-Chapter 3105

FY 2024-25

#2 of 9

Position by export value among HSN codes in Sub-Chapter 3105

Import-side rank: #2 of 9

At a glance

−10.58%

Export CAGR

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

#2783

National Export Rank

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

+98.76%

Peak Growth Year

FY 2022-23 · strongest single-year move

16.33%

Contribution to Sub-Ch. 3105

Share of Sub-Chapter 3105 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #1423

Balance

−1,427.43

Exports

179.61 ₹ Cr

0.0079% share

— YoY

38.92% of Sub-Ch. 3105

Imports

1,607.04 ₹ Cr

0.0448% share

— YoY

6.82% of Sub-Ch. 3105

FY 2019-20 Exp. Rank #2266

Balance

−1,292.26

Exports

80.90 ₹ Cr

0.0037% share

−54.96% YoY

17.64% of Sub-Ch. 3105

Imports

1,373.16 ₹ Cr

0.0410% share

−14.55% YoY

7.86% of Sub-Ch. 3105

FY 2020-21 Exp. Rank #2286

Balance

−1,982.25

Exports

82.67 ₹ Cr

0.0038% share

+2.19% YoY

26.38% of Sub-Ch. 3105

Imports

2,064.92 ₹ Cr

0.0709% share

+50.38% YoY

10.50% of Sub-Ch. 3105

FY 2021-22 Exp. Rank #3517

Balance

−3,815.02

Exports

44.50 ₹ Cr

0.0014% share

−46.17% YoY

16.53% of Sub-Ch. 3105

Imports

3,859.52 ₹ Cr

0.0844% share

+86.91% YoY

10.44% of Sub-Ch. 3105

FY 2022-23 Exp. Rank #2711

Balance

−9,112.19

Exports

88.45 ₹ Cr

0.0024% share

+98.76% YoY

49.69% of Sub-Ch. 3105

Imports

9,200.64 ₹ Cr

0.1600% share

+138.39% YoY

14.25% of Sub-Ch. 3105

FY 2023-24 Exp. Rank #2390

Balance

−5,460.29

Exports

115.81 ₹ Cr

0.0032% share

+30.93% YoY

33.76% of Sub-Ch. 3105

Imports

5,576.10 ₹ Cr

0.0993% share

−39.39% YoY

15.50% of Sub-Ch. 3105

FY 2024-25 Exp. Rank #2783

Balance

−6,495.81

Exports

91.82 ₹ Cr

0.0025% share

−20.72% YoY

16.33% of Sub-Ch. 3105

Imports

6,587.63 ₹ Cr

0.1084% share

+18.14% YoY

19.42% of Sub-Ch. 3105

CAGR · 7-Year

Exports

−10.58% /yr

Imports

26.51% /yr

Consistently Deficit
Sub-Chapter 3105 total

reference, FY 2024-25

Export

₹562.19 Cr

Import

₹33,913.53 Cr

Trade Balance

−33,351.34

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

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).

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Frequently Asked Questions

Clear answers to common queries about HSN Code 31052000 and GST compliance.

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.