--- title: "HSN Code for Nitrates & Phosphates (Non-Fertilizer) | HSN 90314100 GST Rate" description: "Find HSN and GST Rates for 90314100 related to Nitrates & Phosphates (Non-Fertilizer) with BUSY Accounting - The reliable source for HSN and GST details in India." canonical: "https://busy.in/hsn/hsn-90314100/" --- # HSN Code 90314100: Nitrates & Phosphates (Non-Fertilizer) - [Section 18: Guide to HSN Section 18](https://busy.in/hsn/section-18/) - [Chapter 90: Optical & Medical Instruments](https://busy.in/hsn/chapter-90/) - [Sub-chapter 9031: Measuring or Checking Instruments](https://busy.in/hsn/sub-chapter-9031/) ## GST rates | Description | CGST | SGST | IGST | CESS | | --- | --- | --- | --- | --- | | Other optical instruments and appliances : For inspecting semiconductor wafers, or devices or for inspecting photo-masks or reticles used in manufacturing semiconductor devices (including integrated circuits) | 9% | 9% | 18% | 0% | ## Frequently asked questions ### What products are classified under HSN 90314100 ? It includes Manostats | Other ### Do e‑way bill and e‑invoice apply for Nitrates & Phosphates (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. ### Any common misclassification issue with Nitrates & Phosphates (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. ### Can we claim ITC on inputs used to trade Nitrates & Phosphates (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. ### Does packaging or labelling change the GST for Nitrates & Phosphates (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 Nitrates & Phosphates (Non-Fertilizer) is sold with other items? Use separate invoice lines per HSN and apply the correct rate per line (e.g., Varies for Nitrates & Phosphates (Non-Fertilizer); Nil for exempt items if applicable). ## India's trade performance: HSN Code 90314100 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹12 Cr (+407.76% YoY) — 0.0003% of India's total exports - Imports: ₹131 Cr (−1.22% YoY) — 0.0022% of India's total imports - Trade balance: −₹119 Cr (Deficit); surplus rank #10931 of 12657 HSN codes - Share of Sub-Chapter 9031: 0.43% of its exports; import side 0.85% - Rank within Sub-Chapter 9031: #6 of 7 by export value; import-side #5 ### Key metrics - Export CAGR: 88.81% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #5599 of 12657 HSN codes by export value (FY 2024-25) - Peak growth year: +407.76% in FY 2024-25 - Contribution to Sub-Ch. 9031: 0.43% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Code 90314100 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. 9031 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Sub-Ch. 9031 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | < ₹1 Crore | 0.0000% | — | 0.02% | 18.05 | 0.0005% | — | 0.20% | −17.79 | #8641 | | FY 2019-20 | 1.26 | 0.0001% | +384.62% | 0.09% | 23.18 | 0.0007% | +28.42% | 0.26% | −21.92 | #7379 | | FY 2020-21 | 2.97 | 0.0001% | +135.71% | 0.21% | 16.32 | 0.0006% | −29.59% | 0.18% | −13.35 | #6573 | | FY 2021-22 | < ₹1 Crore | 0.0000% | −77.10% | 0.04% | 35.23 | 0.0008% | +115.87% | 0.40% | −34.55 | #8332 | | FY 2022-23 | 1.49 | 0.0000% | +119.12% | 0.06% | 65.61 | 0.0011% | +86.23% | 0.62% | −64.12 | #7745 | | FY 2023-24 | 2.32 | 0.0001% | +55.70% | 0.10% | 132.37 | 0.0024% | +101.75% | 1.01% | −130.05 | #7426 | | FY 2024-25 | 11.78 | 0.0003% | +407.76% | 0.43% | 130.75 | 0.0022% | −1.22% | 0.85% | −118.97 | #5599 | - CAGR (7-year): exports 88.81%/yr, imports 39.10%/yr (consistently Deficit) ## Key trade insights: HSN Code 90314100 export-import analysis ### Consistent export growth: 88.81% CAGR over 7 years India's exports under HSN Code 90314100 have grown at a compound annual rate of 88.81% over 7 fiscal years, rising from ₹0.26 Crore in FY 2018-19 to ₹11.78 Crore in FY 2024-25. ### HSN Code 90314100 ranked #5599 among all 12657 HSN codes by export value In FY 2024-25, HSN Code 90314100 ranks #5599 out of 12657 HSN codes by total export value. Within Sub-Chapter 9031, it ranks #6 of 7. By trade surplus, it ranks #10931 of 12657. ### FY 2024-25 was the strongest growth year for HSN Code 90314100 exports The strongest single-year export movement for HSN Code 90314100 was recorded in FY 2024-25, when exports surged by 407.76% over the prior year. ### India records a trade deficit of ₹118.97 Crore in HSN Code 90314100 goods In FY 2024-25, India's imports of ₹130.75 Cr exceeded exports of ₹11.78 Cr, resulting in a trade deficit of ₹118.97 Crore — ranking #10931 of 12657 by surplus magnitude. ### Import growth of 39.10% CAGR signals rising demand for Nitrates & Phosphates (Non-Fertilizer) India's imports under HSN Code 90314100 have grown at 39.10% CAGR, reaching ₹130.75 Crore in FY 2024-25. ### HSN Code 90314100 contributes 0.43% of Sub-Chapter 9031 exports — ranked #6 Among the 7 HSN codes under Sub-Chapter 9031, HSN Code 90314100 ranks #6 by export value — accounting for 0.43% of the sub-chapter's total exports in FY 2024-25. On the import side, it holds 0.85% share (rank #5). ## Related HSN Codes in Sub-Chapter 9031 Ranked by export value (FY 2024-25). | Rank | HSN Code | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Code 90318000: Instruments, appliances, machines](https://busy.in/hsn/hsn-90318000/) | ₹1,768 Cr | | #2 | [HSN Code 90319000: Parts And Accessories](https://busy.in/hsn/hsn-90319000/) | ₹633 Cr | | #3 | [HSN Code 90314900: Other optical instruments and appliances : Other](https://busy.in/hsn/hsn-90314900/) | ₹156 Cr | | #4 | [HSN Code 90312000: Test Benches](https://busy.in/hsn/hsn-90312000/) | ₹131 Cr | | #5 | [HSN Code 90311000: Machines For Balancing Mechanical Parts](https://busy.in/hsn/hsn-90311000/) | ₹41 Cr | | #6 | HSN Code 90314100: Nitrates & Phosphates (Non-Fertilizer) (this hsn code) | ₹12 Cr | | — | [HSN Code 90313000: Electrically Operated Wrist-Watches (Opto-Electronic Display)](https://busy.in/hsn/hsn-90313000/) | — |