--- title: "HSN Code for Monoammonium & Diammonium Phosphate Mixtures | HSN 31054000 GST Rate" description: "Find HSN and GST Rates for 31054000 related to Monoammonium & Diammonium Phosphate Mixtures with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-31054000/" --- # HSN Code 31054000: Monoammonium & Diammonium Phosphate Mixtures - [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 | | --- | --- | --- | --- | --- | | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) | 2.5% | 2.5% | 5% | 0% | | 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% | ## Frequently asked questions ### What products are classified under HSN 31054000 ? It includes Monoammonium & Diammonium Phosphate Mixtures ### How should mixed supplies be billed when Monoammonium & Diammonium Phosphate Mixtures is sold with other items? 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). ### Does packaging or labelling change the GST for Monoammonium & Diammonium Phosphate Mixtures? 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. ### Any common misclassification issue with Monoammonium & Diammonium Phosphate Mixtures? 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 Monoammonium & Diammonium Phosphate Mixtures? If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42. ### How much GST applies to Monoammonium & Diammonium Phosphate Mixtures? Under HSN 31054000, Monoammonium & Diammonium Phosphate Mixtures attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Do e‑way bill and e‑invoice apply for Monoammonium & Diammonium Phosphate Mixtures? 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. ## India's trade performance: HSN Code 31054000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (−83.19% YoY) — 0.0000% of India's total exports - Imports: ₹1,347 Cr (+97.81% YoY) — 0.0222% of India's total imports - Trade balance: −₹1,346 Cr (Deficit); surplus rank #12309 of 12657 HSN codes - Share of Sub-Chapter 3105: 0.17% of its exports; import side 3.97% - Rank within Sub-Chapter 3105: #6 of 9 by export value; import-side #4 ### Key metrics - Export CAGR: 30.77% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #8297 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +87,100.00% in FY 2021-22 - Contribution to Sub-Ch. 3105: 0.17% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 31054000 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 | < ₹1 Crore | 0.0000% | — | 0.04% | 651.60 | 0.0182% | — | 2.76% | −651.41 | #8849 | | FY 2019-20 | 1.49 | 0.0001% | +684.21% | 0.32% | 528.72 | 0.0158% | −18.86% | 3.03% | −527.23 | #7228 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −98.66% | 0.01% | 504.40 | 0.0173% | −4.60% | 2.57% | −504.38 | #9824 | | FY 2021-22 | 17.44 | 0.0006% | +87,100.00% | 6.48% | 1,207.80 | 0.0264% | +139.45% | 3.27% | −1,190.36 | #4770 | | FY 2022-23 | 5.78 | 0.0002% | −66.86% | 3.25% | 3,265.20 | 0.0568% | +170.34% | 5.06% | −3,259.42 | #6296 | | FY 2023-24 | 5.65 | 0.0002% | −2.25% | 1.65% | 681.10 | 0.0121% | −79.14% | 1.89% | −675.45 | #6442 | | FY 2024-25 | < ₹1 Crore | 0.0000% | −83.19% | 0.17% | 1,347.29 | 0.0222% | +97.81% | 3.97% | −1,346.34 | #8297 | - CAGR (7-year): exports 30.77%/yr, imports 12.87%/yr (consistently Deficit) ## Key trade insights: HSN Code 31054000 export-import analysis ### Consistent export growth: 30.77% CAGR over 7 years India's exports under HSN Code 31054000 have grown at a compound annual rate of 30.77% over 7 fiscal years, rising from ₹0.19 Crore in FY 2018-19 to ₹0.95 Crore in FY 2024-25. ### HSN Code 31054000 ranked #8297 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 31054000 ranks #8297 out of 12657 HSN codes by total export value. Within Sub-Chapter 3105, it ranks #6 of 9. By trade surplus, it ranks #12309 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 31054000 exports The strongest single-year export movement for HSN Code 31054000 was recorded in FY 2021-22, when exports surged by 87,100.00% over the prior year. ### India records a trade deficit of ₹1,346.34 Crore in HSN Code 31054000 goods In FY 2024-25, India's imports of ₹1,347.29 Cr exceeded exports of ₹0.95 Cr, resulting in a trade deficit of ₹1,346.34 Crore — ranking #12309 of 12657 by surplus magnitude. ### Import growth of 12.87% CAGR signals rising demand for Monoammonium & Diammonium Phosphate Mixtures India's imports under HSN Code 31054000 have grown at 12.87% CAGR, reaching ₹1,347.29 Crore in FY 2024-25. ### HSN Code 31054000 contributes 0.17% of Sub-Chapter 3105 exports — ranked #6 Among the 9 HSN codes under Sub-Chapter 3105, HSN Code 31054000 ranks #6 by export value — accounting for 0.17% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 3.97% share (rank #4). ## 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)](https://busy.in/hsn/hsn-31052000/) | ₹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 (this hsn code) | < ₹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 |