HSN Code 31059010: Nitrogen-Potassium Fertilizers (Non-Fertilizer)

HSN Code 31059010 represents Nitrogen-Potassium Fertilizers (Non-Fertilizer) under GST classification. This code helps businesses identify Nitrogen-Potassium Fertilizers (Non-Fertilizer) correctly for billing, taxation, and trade. With HSN Code 31059010, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Nitrogen-Potassium Fertilizers (Non-Fertilizer).

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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	Other : Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium	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	Other : Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium (which are clearly not to be used as fertilizers)	9%	9%	18%	0%

Description of goods

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

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

Chapter

31 – Fertilisers

Sub Chapter

CGST 9%

SGST 9%

IGST 18%

CESS 0%

HSN Code	Description
31051000	Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
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)
31052000	Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium
31052000	Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium (which are clearly not to be used as fertilizers)
31053000	Diammonium hydrogen ortho phosphate (diammonium phosphate)
31053000	Diammonium hydrogen ortho phosphate (diammonium phosphate) (which are clearly not to be used as fertilizers)
31054000	Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)
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)
31055100	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Containing nitrates and phosphates
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)
31055900	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other
31055900	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other (which are clearly not to be used as fertilizers)
31056000	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
31056000	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium (which are clearly not to be used as fertilizers)
31059090	Other : Other
31059090	Other : Other (which are clearly not to be used as fertilizers)

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 31052000

Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium

HSN Code 31052000

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

HSN Code 31053000

Diammonium hydrogen ortho phosphate (diammonium phosphate)

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 31059090

Other : Other

HSN Code 31059090

Other : Other (which are clearly not to be used as fertilizers)

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What products are classified under HSN 31059010 ?

It includes Nitrogen-Potassium Fertilizers (Non-Fertilizer)

Any common misclassification issue with Nitrogen-Potassium 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.

Does packaging or labelling change the GST for Nitrogen-Potassium Fertilizers (Non-Fertilizer)?

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.

How should mixed supplies be billed when Nitrogen-Potassium Fertilizers (Non-Fertilizer) is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Nitrogen-Potassium Fertilizers (Non-Fertilizer); Nil for exempt items if applicable).

How much GST applies to Nitrogen-Potassium Fertilizers (Non-Fertilizer)?

Under HSN 31059010, Nitrogen-Potassium Fertilizers (Non-Fertilizer) attracts Varies when sold in taxable form. Describe the exact form on the invoice.

Can we claim ITC on inputs used to trade Nitrogen-Potassium Fertilizers (Non-Fertilizer)?

If your outward supply is taxable, eligible ITC is available subject to general restrictions. For exempt/Nil supplies, reverse credit per Rule 42.

Do e‑way bill and e‑invoice apply for Nitrogen-Potassium Fertilizers (Non-Fertilizer)?

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.

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.

Explore More HSN Codes from Chapter 31

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HSN Code 3101 | HSN Code 3102 | HSN Code 3103 | HSN Code 3104 | HSN Code 3105

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