What products are classified under HSN 31054000 ?
It includes Monoammonium & Diammonium Phosphate Mixtures
HSN Code 31054000 represents Monoammonium & Diammonium Phosphate Mixtures under GST classification. This code helps businesses identify Monoammonium & Diammonium Phosphate Mixtures correctly for billing, taxation, and trade. With HSN Code 31054000, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Monoammonium & Diammonium Phosphate Mixtures.
HSN Code 31054000 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 | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) | 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 | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% |
Description of goods
Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)
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
Description of goods
Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) (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
Monoammonium & Diammonium Phosphate Mixtures 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) | |
| Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium | |
| Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium (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) | |
| 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)
Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium
Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium (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)
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)
It includes Monoammonium & Diammonium Phosphate Mixtures
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Monoammonium & Diammonium Phosphate Mixtures; Nil for exempt items if applicable).
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.
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.
Under HSN 31054000, Monoammonium & Diammonium Phosphate Mixtures attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
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.