--- title: "HSN Code for PK Fertilizers (Non-Fertilizer Use) | HSN 31056000 GST Rate" description: "Find HSN and GST Rates for 31056000 related to PK Fertilizers (Non-Fertilizer Use) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-31056000/" --- # HSN Code 31056000: PK 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 two fertilising elements phosphorus and potassium | 2.5% | 2.5% | 5% | 0% | | Mineral or chemical fertilisers containing the two fertilising elements 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 31056000 ? It includes PK Fertilizers (Non-Fertilizer Use) ### Any common misclassification issue with PK 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. ### How should mixed supplies be billed when PK Fertilizers (Non-Fertilizer Use) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for PK Fertilizers (Non-Fertilizer Use); Nil for exempt items if applicable). ### How much GST applies to PK Fertilizers (Non-Fertilizer Use)? Under HSN 31056000, PK Fertilizers (Non-Fertilizer Use) attracts Varies when sold in taxable form. Describe the exact form on the invoice. ### Can we claim ITC on inputs used to trade PK 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. ### Does packaging or labelling change the GST for PK 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 PK 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. ## India's trade performance: HSN Code 31056000 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹1 Cr (−8.92% YoY) — 0.0000% of India's total exports - Imports: ₹609 Cr (+56.47% YoY) — 0.0100% of India's total imports - Trade balance: −₹608 Cr (Deficit); surplus rank #12006 of 12657 HSN codes - Share of Sub-Chapter 3105: 0.25% of its exports; import side 1.80% - Rank within Sub-Chapter 3105: #5 of 9 by export value; import-side #5 ### Key metrics - Export CAGR: 14.04% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #7908 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +2,400.00% in FY 2021-22 - Contribution to Sub-Ch. 3105: 0.25% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 31056000 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% | — | 0.14% | 231.25 | 0.0065% | — | 0.98% | −230.60 | #7973 | | FY 2019-20 | < ₹1 Crore | 0.0000% | −95.38% | 0.01% | 234.69 | 0.0070% | +1.49% | 1.34% | −234.66 | #9613 | | FY 2020-21 | < ₹1 Crore | 0.0000% | −33.33% | 0.01% | 348.00 | 0.0119% | +48.28% | 1.77% | −347.98 | #9824 | | FY 2021-22 | < ₹1 Crore | 0.0000% | +2,400.00% | 0.19% | 420.77 | 0.0092% | +20.91% | 1.14% | −420.27 | #8573 | | FY 2022-23 | < ₹1 Crore | 0.0000% | +28.00% | 0.36% | 518.11 | 0.0090% | +23.13% | 0.80% | −517.47 | #8483 | | FY 2023-24 | 1.57 | 0.0000% | +145.31% | 0.46% | 389.40 | 0.0069% | −24.84% | 1.08% | −387.83 | #7817 | | FY 2024-25 | 1.43 | 0.0000% | −8.92% | 0.25% | 609.28 | 0.0100% | +56.47% | 1.80% | −607.85 | #7908 | - CAGR (7-year): exports 14.04%/yr, imports 17.52%/yr (consistently Deficit) ## Key trade insights: HSN Code 31056000 export-import analysis ### Consistent export growth: 14.04% CAGR over 7 years India's exports under HSN Code 31056000 have grown at a compound annual rate of 14.04% over 7 fiscal years, rising from ₹0.65 Crore in FY 2018-19 to ₹1.43 Crore in FY 2024-25. ### HSN Code 31056000 ranked #7908 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 31056000 ranks #7908 out of 12657 HSN codes by total export value. Within Sub-Chapter 3105, it ranks #5 of 9. By trade surplus, it ranks #12006 of 12657. ### FY 2021-22 was the strongest growth year for HSN Code 31056000 exports The strongest single-year export movement for HSN Code 31056000 was recorded in FY 2021-22, when exports surged by 2,400.00% over the prior year. ### India records a trade deficit of ₹607.85 Crore in HSN Code 31056000 goods In FY 2024-25, India's imports of ₹609.28 Cr exceeded exports of ₹1.43 Cr, resulting in a trade deficit of ₹607.85 Crore — ranking #12006 of 12657 by surplus magnitude. ### Import growth of 17.52% CAGR signals rising demand for PK Fertilizers (Non-Fertilizer Use) India's imports under HSN Code 31056000 have grown at 17.52% CAGR, reaching ₹609.28 Crore in FY 2024-25. ### HSN Code 31056000 contributes 0.25% of Sub-Chapter 3105 exports — ranked #5 Among the 9 HSN codes under Sub-Chapter 3105, HSN Code 31056000 ranks #5 by export value — accounting for 0.25% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.80% share (rank #5). ## 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) (this hsn code) | ₹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 |