---
title: "HSN Code for Other: Not for use as fertilizers | HSN 31059090 GST Rate"
description: "Find HSN and GST Rates for 31059090 related to Other: Not for use as fertilizers with BUSY Accounting - The reliable source for HSN and GST details in India."
canonical: "https://busy.in/hsn/hsn-31059090/"
---

# HSN Code 31059090: Other: Not for use as fertilizers

- [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 : Other | 2.5% | 2.5% | 5% | 0% |
| Other : Other (which are clearly not to be used as fertilizers) | 9% | 9% | 18% | 0% |

## Frequently asked questions

### 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.

## India's trade performance: HSN Code 31059090 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹59 Cr (−2.11% YoY) — 0.0016% of India's total exports
- Imports: ₹210 Cr (+37.72% YoY) — 0.0035% of India's total imports
- Trade balance: −₹151 Cr (Deficit); surplus rank #11102 of 12657 HSN codes
- Share of Sub-Chapter 3105: 10.56% of its exports; import side 0.62%
- Rank within Sub-Chapter 3105: #3 of 9 by export value; import-side #7

### Key metrics

- Export CAGR: -1.49% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #3384 of 12657 HSN codes by export value (FY 2024-25)
- Peak growth year: +15.00% in FY 2020-21
- Contribution to Sub-Ch. 3105: 10.56% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Code 31059090

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 | 64.98 | 0.0028% | — | 14.08% | 74.19 | 0.0021% | — | 0.31% | −9.21 | #2524 |
| FY 2019-20 | 54.01 | 0.0025% | −16.88% | 11.78% | 96.74 | 0.0029% | +30.39% | 0.55% | −42.73 | #2772 |
| FY 2020-21 | 62.11 | 0.0029% | +15.00% | 19.82% | 114.56 | 0.0039% | +18.42% | 0.58% | −52.45 | #2634 |
| FY 2021-22 | 67.87 | 0.0022% | +9.27% | 25.21% | 148.33 | 0.0032% | +29.48% | 0.40% | −80.46 | #2915 |
| FY 2022-23 | 75.78 | 0.0021% | +11.65% | 42.57% | 162.19 | 0.0028% | +9.34% | 0.25% | −86.41 | #2923 |
| FY 2023-24 | 60.66 | 0.0017% | −19.95% | 17.68% | 152.40 | 0.0027% | −6.04% | 0.42% | −91.74 | #3264 |
| FY 2024-25 | 59.38 | 0.0016% | −2.11% | 10.56% | 209.88 | 0.0035% | +37.72% | 0.62% | −150.50 | #3384 |

- CAGR (7-year): exports -1.49%/yr, imports 18.92%/yr (consistently Deficit)

## Key trade insights: HSN Code 31059090 export-import analysis

### Export decline: -1.49% CAGR over 7 years

India's exports under HSN Code 31059090 have declined at a compound annual rate of -1.49% over 7 fiscal years, falling from ₹64.98 Crore in FY 2018-19 to ₹59.38 Crore in FY 2024-25.

### HSN Code 31059090 ranked #3384 among all 12657 HSN codes by export value

In FY 2024-25, HSN Code 31059090 ranks #3384 out of 12657 HSN codes by total export value. Within Sub-Chapter 3105, it ranks #3 of 9. By trade surplus, it ranks #11102 of 12657.

### FY 2020-21 was the strongest growth year for HSN Code 31059090 exports

The strongest single-year export movement for HSN Code 31059090 was recorded in FY 2020-21, when exports surged by 15.00% over the prior year.

### India records a trade deficit of ₹150.50 Crore in HSN Code 31059090 goods

In FY 2024-25, India's imports of ₹209.88 Cr exceeded exports of ₹59.38 Cr, resulting in a trade deficit of ₹150.50 Crore — ranking #11102 of 12657 by surplus magnitude.

### Import growth of 18.92% CAGR signals rising demand for Other: Not for use as fertilizers

India's imports under HSN Code 31059090 have grown at 18.92% CAGR, reaching ₹209.88 Crore in FY 2024-25.

### HSN Code 31059090 contributes 10.56% of Sub-Chapter 3105 exports — ranked #3

Among the 9 HSN codes under Sub-Chapter 3105, HSN Code 31059090 ranks #3 by export value — accounting for 10.56% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.62% share (rank #7).

## 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 (this hsn code) | ₹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)](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 |