What products are classified under HSN 31059090 ?
It includes 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.
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
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
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)
| 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)
It includes 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.
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).
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.
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 31059090, Other: Not for use as fertilizers attracts Varies when sold in taxable form. Describe the exact form on the invoice.
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.