HSN Code 31055900 represents Nitrogen-Phosphorus Fertilizers (Non-Fertilizer) under GST classification. This code helps businesses identify Nitrogen-Phosphorus Fertilizers (Non-Fertilizer) correctly for billing, taxation, and trade. With HSN Code 31055900, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import or export of Nitrogen-Phosphorus Fertilizers (Non-Fertilizer).
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HSN Code 31055900 relates to the following description.
Fertilisers
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
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other
2.5%
2.5%
5%
0%
Fertilisers
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
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other (which are clearly not to be used as fertilizers)
9%
9%
18%
0%
Description of Goods
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other
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
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other (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%
Nitrogen-Phosphorus Fertilizers (Non-Fertilizer) does not include products with the following descriptions.
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)
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)
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)
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)
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)
India’s Exports
FY 2024-25< ₹1 Crore
0.0000% of India’s total exports
India’s Imports
FY 2024-25₹1,404 Cr
0.0231% of India’s total imports
Trade Balance
FY 2024-25−₹1,404 Cr
Surplus rank #12325 of 12657 HSN codes
% of Sub-Chapter 3105
FY 2024-250.06%
Share of Sub-Chapter 3105’s total exports in FY 2024-25
Import side: 4.14% of Sub-Chapter 3105’s imports
Rank Within Sub-Chapter 3105
FY 2024-25#9 of 9
Position by export value among HSN codes in Sub-Chapter 3105
Import-side rank: #3 of 9
At a glance
−52.74%
Export CAGR
FY 2018-19 → FY 2024-25 · 7 fiscal years
#9162
National Export Rank
of 12657 HSN codes by export value, FY 2024-25
+540.00%
Peak Growth Year
FY 2024-25 · strongest single-year move
0.06%
Contribution to Sub-Ch. 3105
Share of Sub-Chapter 3105 exports in FY 2024-25
7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.
Balance
−32.38
Exports
28.71 ₹ Cr
0.0013% share
— YoY
6.22% of Sub-Ch. 3105
Imports
61.09 ₹ Cr
0.0017% share
— YoY
0.26% of Sub-Ch. 3105
Balance
−367.73
Exports
14.73 ₹ Cr
0.0007% share
−48.69% YoY
3.21% of Sub-Ch. 3105
Imports
382.46 ₹ Cr
0.0114% share
+526.06% YoY
2.19% of Sub-Ch. 3105
Balance
−1,435.66
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−94.64% YoY
0.25% of Sub-Ch. 3105
Imports
1,436.45 ₹ Cr
0.0493% share
+275.58% YoY
7.31% of Sub-Ch. 3105
Balance
−583.83
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−51.90% YoY
0.14% of Sub-Ch. 3105
Imports
584.21 ₹ Cr
0.0128% share
−59.33% YoY
1.58% of Sub-Ch. 3105
Balance
−5,347.73
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−39.47% YoY
0.13% of Sub-Ch. 3105
Imports
5,347.96 ₹ Cr
0.0930% share
+815.42% YoY
8.28% of Sub-Ch. 3105
Balance
−2,989.23
Exports
< ₹1 Crore ₹ Cr
0.0000% share
−78.26% YoY
0.01% of Sub-Ch. 3105
Imports
2,989.28 ₹ Cr
0.0532% share
−44.10% YoY
8.31% of Sub-Ch. 3105
Balance
−1,404.05
Exports
< ₹1 Crore ₹ Cr
0.0000% share
+540.00% YoY
0.06% of Sub-Ch. 3105
Imports
1,404.37 ₹ Cr
0.0231% share
−53.02% YoY
4.14% of Sub-Ch. 3105
CAGR · 7-Year
Exports
−52.74% /yr
Imports
68.62% /yr
reference, FY 2024-25
Export
₹562.19 Cr
Import
₹33,913.53 Cr
Trade Balance
−33,351.34
India's exports under HSN Code 31055900 have declined at a compound annual rate of −52.74% over 7 fiscal years, falling from ₹28.71 Crore in FY 2018-19 to ₹0.32 Crore in FY 2024-25.
In FY 2024-25, HSN Code 31055900 ranks #9162 out of 12657 HSN codes by total export value. Within Sub-Chapter 3105, it ranks #9 of 9. By trade surplus, it ranks #12325 of 12657.
The strongest single-year export movement for HSN Code 31055900 was recorded in FY 2024-25, when exports surged by 540.00% over the prior year.
In FY 2024-25, India's imports of ₹1,404.37 Cr exceeded exports of ₹0.32 Cr, resulting in a trade deficit of ₹1,404.05 Crore — ranking #12325 of 12657 by surplus magnitude.
India's imports under HSN Code 31055900 have grown at 68.62% CAGR, reaching ₹1,404.37 Crore in FY 2024-25.
Among the 9 HSN codes under Sub-Chapter 3105, HSN Code 31055900 ranks #9 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 4.14% share (rank #3).
BUSY auto-applies the correct HSN codes & GST rates, ensuring 100% error-free billing every single time.
Clear answers to common queries about HSN Code 31055900 and GST compliance.
It includes Nitrogen-Phosphorus Fertilizers (Non-Fertilizer)
Use the exact HSN and describe the form/grade. For multi‑line invoices, apply the rate per line to avoid wrong tax collection.
Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Nitrogen-Phosphorus Fertilizers (Non-Fertilizer); Nil for exempt items if applicable).
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.
Under HSN 31055900, Nitrogen-Phosphorus Fertilizers (Non-Fertilizer) attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.
If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.