--- title: "3102 HSN Code | HSN Code for Mineral/chemical fertilizers in India" description: "Know more about 3102 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3102 covering Mineral/chemical fertilizers." canonical: "https://busy.in/hsn/sub-chapter-3102/" --- # HSN Sub-chapter 3102: Mineral/chemical fertilizers Mineral or chemical fertilisers, nitrogenous Part of [Chapter 31: Fertilisers](https://busy.in/hsn/chapter-31/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 31021000 | [Urea (Not for Use as Fertilizers)](https://busy.in/hsn/hsn-31021000/) | | 31021010 | [Urea (Fertilizer Grade)](https://busy.in/hsn/hsn-31021010/) | | 31021090 | [Calcium Cyanamide Fertilizer](https://busy.in/hsn/hsn-31021090/) | | 31022100 | [Ammonium Sulphate (Non-Fertilizer Use)](https://busy.in/hsn/hsn-31022100/) | | 31022910 | [Ammonium Sulphonitrate (Non-Fertilizer Use)](https://busy.in/hsn/hsn-31022910/) | | 31022990 | [Other Ammonium Sulphate Mixtures](https://busy.in/hsn/hsn-31022990/) | | 31023000 | [Ammonium Nitrate (Non-Fertilizer Use)](https://busy.in/hsn/hsn-31023000/) | | 31024000 | [Mixtures of Ammonium Nitrate with Calcium Carbonate](https://busy.in/hsn/hsn-31024000/) | | 31025000 | [Sodium Nitrate (Not for Use as Fertilizers)](https://busy.in/hsn/hsn-31025000/) | | 31026000 | [Calcium & ammonium nitrate mixtures (non-fertilizer)](https://busy.in/hsn/hsn-31026000/) | | 31027000 | [Mineral or chemical fertilisers, phosphatic superphosphates](https://busy.in/hsn/hsn-31027000/) | | 31028000 | [Mixtures of Urea and Ammonium Nitrate](https://busy.in/hsn/hsn-31028000/) | | 31029010 | [Calcium/Magnesium Nitrate Mixtures (Non-Fertilizer)](https://busy.in/hsn/hsn-31029010/) | | 31029090 | [Other Products (Not for Use as Fertilizers)](https://busy.in/hsn/hsn-31029090/) | ## Frequently asked questions ### What products are classified under HSN 3102 It includes Mineral/chemical fertilizers ### 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. ## India's trade performance: HSN Sub-Chapter 3102 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹213 Cr (−24.96% YoY) — 0.0057% of India's total exports - Imports: ₹22,896 Cr (−15.52% YoY) — 0.3755% of India's total imports - Trade balance: −₹22,683 Cr (Deficit); surplus rank #1186 of 1233 sub-chapters - Share of Chapter 31: 15.57% of its exports; import side 32.69% - Rank within Chapter 31: #4 of 5 by export value; import-side #2 ### Key metrics - Export CAGR: -7.83% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #690 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +202.12% in FY 2022-23 - Contribution to Ch. 31: 15.57% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3102 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 Ch. 31 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 31 | Trade balance | Exp rank | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | FY 2018-19 | 347.04 | 0.0151% | — | 33.43% | 13,992.49 | 0.3897% | — | 30.12% | −13,645.45 | #488 | | FY 2019-20 | 166.61 | 0.0075% | −51.99% | 19.91% | 21,375.86 | 0.6372% | +52.77% | 45.10% | −21,209.25 | #629 | | FY 2020-21 | 249.43 | 0.0116% | +49.71% | 32.02% | 21,652.92 | 0.7431% | +1.30% | 42.43% | −21,403.49 | #557 | | FY 2021-22 | 184.98 | 0.0059% | −25.84% | 29.38% | 50,305.97 | 1.1006% | +132.33% | 52.77% | −50,120.99 | #675 | | FY 2022-23 | 558.87 | 0.0154% | +202.12% | 52.86% | 46,423.09 | 0.8074% | −7.72% | 37.62% | −45,864.22 | #484 | | FY 2023-24 | 283.58 | 0.0078% | −49.26% | 26.32% | 27,102.04 | 0.4826% | −41.62% | 36.68% | −26,818.46 | #628 | | FY 2024-25 | 212.81 | 0.0057% | −24.96% | 15.57% | 22,896.13 | 0.3755% | −15.52% | 32.69% | −22,683.32 | #690 | - CAGR (7-year): exports -7.83%/yr, imports 8.55%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 3102 export-import analysis ### Export decline: -7.83% CAGR over 7 years India's exports under HSN Sub-Chapter 3102 have declined at a compound annual rate of -7.83% over 7 fiscal years, falling from ₹347.04 Crore in FY 2018-19 to ₹212.81 Crore in FY 2024-25. ### HSN Sub-Chapter 3102 ranked #690 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3102 ranks #690 out of 1233 sub-chapters by total export value. Within Chapter 31, it ranks #4 of 5. By trade surplus, it ranks #1186 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 3102 exports The strongest single-year export movement for HSN Sub-Chapter 3102 was recorded in FY 2022-23, when exports surged by 202.12% over the prior year. ### India records a trade deficit of ₹22,683.32 Crore in HSN Sub-Chapter 3102 goods In FY 2024-25, India's imports of ₹22,896.13 Cr exceeded exports of ₹212.81 Cr, resulting in a trade deficit of ₹22,683.32 Crore — ranking #1186 of 1233 by surplus magnitude. ### Import growth of 8.55% CAGR signals stable import dependency for Mineral/chemical fertilizers India's imports under HSN Sub-Chapter 3102 have grown at 8.55% CAGR, reaching ₹22,896.13 Crore in FY 2024-25. ### HSN Sub-Chapter 3102 contributes 15.57% of Chapter 31 exports — ranked #4 Among the 5 sub-chapters under Chapter 31, HSN Sub-Chapter 3102 ranks #4 by export value — accounting for 15.57% of the chapter's total exports in FY 2024-25. On the import side, it holds 32.69% share (rank #2). ## Related Sub-Chapters in Chapter 31 Ranked by export value (FY 2024-25). | Rank | HSN Sub-Chapter | Exports (FY 2024-25) | | --- | --- | --- | | #1 | [HSN Sub-Chapter 3105: Nitrogen fertilizers](https://busy.in/hsn/sub-chapter-3105/) | ₹562 Cr | | #2 | [HSN Sub-Chapter 3103: Mineral or chemical fertilisers](https://busy.in/hsn/sub-chapter-3103/) | ₹290 Cr | | #3 | [HSN Sub-Chapter 3101: Animal or vegetable fertilizers](https://busy.in/hsn/sub-chapter-3101/) | ₹273 Cr | | #4 | HSN Sub-Chapter 3102: Mineral/chemical fertilizers (this hsn sub-chapter) | ₹213 Cr | | #5 | [HSN Sub-Chapter 3104: Potassic fertilisers](https://busy.in/hsn/sub-chapter-3104/) | ₹28 Cr | ## Other sub-chapters | Code | Title | | --- | --- | | 3101 | [Animal or vegetable fertilizers](https://busy.in/hsn/sub-chapter-3101/) | | 3103 | [Mineral or chemical fertilisers](https://busy.in/hsn/sub-chapter-3103/) | | 3104 | [Potassic fertilisers](https://busy.in/hsn/sub-chapter-3104/) | | 3105 | [Nitrogen fertilizers](https://busy.in/hsn/sub-chapter-3105/) |