--- title: "HSN Code for Nitrogen-Potassium Fertilizers (Non-Fertilizer) | HSN 31059010 GST Rate" description: "Find HSN and GST Rates for 31059010 related to Nitrogen-Potassium Fertilizers (Non-Fertilizer) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-31059010/" --- # HSN Code 31059010: Nitrogen-Potassium Fertilizers (Non-Fertilizer) - [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 | | --- | --- | --- | --- | --- | | Other : Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium | 2.5% | 2.5% | 5% | 0% | | 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% | ## Frequently asked questions ### 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. ## India's trade performance: HSN Code 31059010 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: < ₹1 Crore (+94.12% YoY) — 0.0000% of India's total exports - Imports: ₹388 Cr (+54.35% YoY) — 0.0064% of India's total imports - Trade balance: −₹388 Cr (Deficit); surplus rank #11741 of 12657 HSN codes - Share of Sub-Chapter 3105: 0.06% of its exports; import side 1.14% - Rank within Sub-Chapter 3105: #8 of 9 by export value; import-side #6 ### Key metrics - Export CAGR: -12.98% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #9144 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +353.00% in FY 2020-21 - Contribution to Sub-Ch. 3105: 0.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 31059010 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% | — | 0.16% | 186.92 | 0.0052% | — | 0.79% | −186.16 | #7859 | | FY 2019-20 | 1.00 | 0.0000% | +31.58% | 0.22% | 169.45 | 0.0051% | −9.35% | 0.97% | −168.45 | #7617 | | FY 2020-21 | 4.53 | 0.0002% | +353.00% | 1.45% | 214.33 | 0.0074% | +26.49% | 1.09% | −209.80 | #6045 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −88.08% | 0.20% | 213.94 | 0.0047% | −0.18% | 0.58% | −213.40 | #8515 | | FY 2022-23 | < ₹1 Crore | 0.0000% | −72.22% | 0.08% | 389.17 | 0.0068% | +81.91% | 0.60% | −389.02 | #9449 | | FY 2023-24 | < ₹1 Crore | 0.0000% | +13.33% | 0.05% | 251.38 | 0.0045% | −35.41% | 0.70% | −251.21 | #9527 | | FY 2024-25 | < ₹1 Crore | 0.0000% | +94.12% | 0.06% | 388.00 | 0.0064% | +54.35% | 1.14% | −387.67 | #9144 | - CAGR (7-year): exports -12.98%/yr, imports 12.94%/yr (consistently Deficit) ## Key trade insights: HSN Code 31059010 export-import analysis ### Export decline: -12.98% CAGR over 7 years India's exports under HSN Code 31059010 have declined at a compound annual rate of -12.98% over 7 fiscal years, falling from ₹0.76 Crore in FY 2018-19 to ₹0.33 Crore in FY 2024-25. ### HSN Code 31059010 ranked #9144 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 31059010 ranks #9144 out of 12657 HSN codes by total export value. Within Sub-Chapter 3105, it ranks #8 of 9. By trade surplus, it ranks #11741 of 12657. ### FY 2020-21 was the strongest growth year for HSN Code 31059010 exports The strongest single-year export movement for HSN Code 31059010 was recorded in FY 2020-21, when exports surged by 353.00% over the prior year. ### India records a trade deficit of ₹387.67 Crore in HSN Code 31059010 goods In FY 2024-25, India's imports of ₹388.00 Cr exceeded exports of ₹0.33 Cr, resulting in a trade deficit of ₹387.67 Crore — ranking #11741 of 12657 by surplus magnitude. ### Import growth of 12.94% CAGR signals rising demand for Nitrogen-Potassium Fertilizers (Non-Fertilizer) India's imports under HSN Code 31059010 have grown at 12.94% CAGR, reaching ₹388.00 Crore in FY 2024-25. ### HSN Code 31059010 contributes 0.06% of Sub-Chapter 3105 exports — ranked #8 Among the 9 HSN codes under Sub-Chapter 3105, HSN Code 31059010 ranks #8 by export value — accounting for 0.06% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 1.14% share (rank #6). ## 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](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) (this hsn code) | < ₹1 Crore | | #9 | [HSN Code 31055900: Nitrogen-Phosphorus Fertilizers (Non-Fertilizer)](https://busy.in/hsn/hsn-31055900/) | < ₹1 Crore |