HSN Code 31059090: Other: Not for use as fertilizers

HSN Code 31059090 represents Other: Not for use as fertilizers under GST classification. This code helps businesses identify Other: Not for use as fertilizers correctly for billing, taxation, and trade. With HSN Code 31059090, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Other: Not for use as fertilizers.

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Description of Goods for Other: Not for use as fertilizers

HSN Code 31059090 relates to the following description:

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 : Other 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 : Other (which are clearly not to be used as fertilizers) 9% 9% 18% 0%

Description of goods

Other : 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 : 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%

What does HSN Code 31059090 not include?

Other: Not for use as fertilizers does not include products with the following descriptions:

HSN Code Description
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)
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other
Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other (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)

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)

Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other

Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other (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)

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Case Laws Related to HSN Code 31059090

Order Number Description
G.B. Agro Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
Gb Agro Industries (AAR (Authority For Advance Ruling), Gujarat)

G.B. Agro Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Gb Agro Industries (AAR (Authority For Advance Ruling), Gujarat)

FAQs for HSN Code 31059090

What products are classified under HSN 31059090 ?

It includes Other: Not for use as fertilizers

Any common misclassification issue with Other: Not for use as fertilizers?

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 Other: Not for use as fertilizers is sold with other items?

Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Other: Not for use as fertilizers; Nil for exempt items if applicable).

Does packaging or labelling change the GST for Other: Not for use as fertilizers?

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 Other: Not for use as fertilizers?

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.

How much GST applies to Other: Not for use as fertilizers?

Under HSN 31059090, Other: Not for use as fertilizers attracts Varies when sold in taxable form. Describe the exact form on the invoice.

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.

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