What products are classified under HSN 3102
It includes Mineral/chemical fertilizers
3102 HSN Code: Mineral/chemical fertilizers
HSN Sub Chapter 3102 represents Mineral/chemical fertilizers under GST classification. This code helps businesses identify Mineral/chemical fertilizers correctly for billing, taxation, and trade. With HSN Sub Chapter 3102, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mineral/chemical fertilizers.
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New GST Rate for HSN Code 3102
GST Rate for Mineral/chemical fertilizers under HSN Code 3102. Understand Current Tax Rates, Exemptions, and Legal Classifications to Ensure Accurate Billing and GST Filing.
| Chapter No | HSN Code | HSN Description | New GST Rate | Old GST Rate |
|---|---|---|---|---|
| 31 | 3102 | Mineral or chemical fertilisers, nitrogenous | 5% | 5% |
Chapter: 31
Description: Mineral or chemical fertilisers, nitrogenous
New GST Rate: 5%
Old GST Rate: 5%
Tariff HSN Codes under HSN Sub Chapter 3102
Following Tariff HSN code falls under Mineral/chemical fertilizers:
| Tariff HSN | Description |
|---|---|
| Urea, whether or not in aqueous solution | |
| Urea, whether or not in aqueous solution (which are clearly not to be used as fertilizers) | |
| Fertilizer grade, conforming to standard is 5405 | |
| Other | |
| Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate | |
| Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate (which are clearly not to be used as fertilizers) | |
| Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Ammonium sulphonitrate | |
| Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Ammonium sulphonitrate (which are clearly not to be used as fertilizers) | |
| Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Other | |
| Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Other (which are clearly not to be used as fertilizers) | |
| Ammonium nitrate, whether or not in aqueous solution | |
| Ammonium nitrate, whether or not in aqueous solution (which are clearly not to be used as fertilizers) | |
| Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | |
| Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances (which are clearly not to be used as fertilizers) | |
| Sodium nitrate | |
| Sodium nitrate (which are clearly not to be used as fertilizers) | |
| Double salts and mixtures of calcium nitrate and ammonium nitrate | |
| Double salts and mixtures of calcium nitrate and ammonium nitrate (which are clearly not to be used as fertilizers) | |
| Mineral or chemical fertilisers, nitrogenous calcium cyanamide | |
| Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | |
| Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (which are clearly not to be used as fertilizers) | |
| Other, including mixtures not specified in the foregoing sub-headings : Double salts or mixtures of calcium nitrate and magnesium nitrate | |
| Other, including mixtures not specified in the foregoing sub-headings : Double salts or mixtures of calcium nitrate and magnesium nitrate (which are clearly not to be used as fertilizers) | |
| Other | |
| Other (which are clearly not to be used as fertilizers) |
Urea, whether or not in aqueous solution
Urea, whether or not in aqueous solution (which are clearly not to be used as fertilizers)
Fertilizer grade, conforming to standard is 5405
Other
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate (which are clearly not to be used as fertilizers)
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Ammonium sulphonitrate
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Ammonium sulphonitrate (which are clearly not to be used as fertilizers)
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Other
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Other (which are clearly not to be used as fertilizers)
Ammonium nitrate, whether or not in aqueous solution
Ammonium nitrate, whether or not in aqueous solution (which are clearly not to be used as fertilizers)
Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances (which are clearly not to be used as fertilizers)
Sodium nitrate
Sodium nitrate (which are clearly not to be used as fertilizers)
Double salts and mixtures of calcium nitrate and ammonium nitrate
Double salts and mixtures of calcium nitrate and ammonium nitrate (which are clearly not to be used as fertilizers)
Mineral or chemical fertilisers, nitrogenous calcium cyanamide
Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (which are clearly not to be used as fertilizers)
Other, including mixtures not specified in the foregoing sub-headings : Double salts or mixtures of calcium nitrate and magnesium nitrate
Other, including mixtures not specified in the foregoing sub-headings : Double salts or mixtures of calcium nitrate and magnesium nitrate (which are clearly not to be used as fertilizers)
Other
Other (which are clearly not to be used as fertilizers)
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Case Laws Related to Sub Chapter 3102
| Order Number | Description |
|---|---|
| Shivam Agro Industries (AAR (Authority For Advance Ruling), Gujarat) | |
| Hifield Ag Chem (India) Private Limited (AAR (Authority For Advance Ruling), Maharashtra) | |
| Willmart Enterprise (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) | |
| Criyagen Agri & Biotech Private Limited (AAR (Authority For Advance Ruling), Karnataka) |
Shivam Agro Industries (AAR (Authority For Advance Ruling), Gujarat)
Hifield Ag Chem (India) Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
Willmart Enterprise (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)
Criyagen Agri & Biotech Private Limited (AAR (Authority For Advance Ruling), Karnataka)
FAQs for Sub Chapter 3102
Does MRP, weight or pack size change GST treatment for Mineral/chemical fertilizers?
Some entries use MRP/weight‑based conditions for classification. Keep pack size, retail marking and brand status on records and invoice to support the chosen HSN.
What should my invoice and records include for Mineral/chemical fertilizers?
Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.
Does packaging or branding change how GST applies to Mineral/chemical fertilizers?
Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Mineral/chemical fertilizers is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.
How are warranty replacements of Mineral/chemical fertilizers handled?
If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.
Any import/export nuance for Mineral/chemical fertilizers?
Exports are zero‑rated (with or without payment of IGST) subject to LUT/refund conditions. Imports may attract customs duties in addition to GST. Keep HSN‑wise description consistent across invoice, shipping bill and BOE.
How do I bill a kit or combo that includes Mineral/chemical fertilizers?
Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.
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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Sub Chapters:
HSN Codes:
HSN Code 31010010
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HSN Code 31010091
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HSN Code 31010092
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HSN Code 31010099
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HSN Code 31021000
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HSN Code 31021010
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HSN Code 31021090
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HSN Code 31022100
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HSN Code 31022910
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HSN Code 31022990
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HSN Code 31023000
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HSN Code 31024000
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HSN Code 31025000
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HSN Code 31026000
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HSN Code 31027000
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HSN Code 31028000
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HSN Code 31029010
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HSN Code 31029090
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HSN Code 31031000
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HSN Code 31031100
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HSN Code 31031900
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HSN Code 31032000
|
HSN Code 31039000
|
HSN Code 31041000
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HSN Code 31042000
|
HSN Code 31043000
|
HSN Code 31049000
|
HSN Code 31051000
|
HSN Code 31052000
|
HSN Code 31053000
|
HSN Code 31054000
|
HSN Code 31055100
|
HSN Code 31055900
|
HSN Code 31056000
|
HSN Code 31059010
|
HSN Code 31059090
State Code List: