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 purposes. 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

31

HSN Code

3102

HSN Description

Mineral or chemical fertilisers, nitrogenous

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 3102

Following tariff HSN codes fall under Mineral/chemical fertilizers.

Tariff HSN

31021000

Description

Urea, whether or not in aqueous solution

Tariff HSN

31021000

Description

Urea, whether or not in aqueous solution (which are clearly not to be used as fertilizers)

Tariff HSN

31021010

Description

Fertilizer grade, conforming to standard is 5405

Tariff HSN

31021090

Description

Other

Tariff HSN

31022100

Description

Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate

Tariff HSN

31022100

Description

Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Ammonium sulphate (which are clearly not to be used as fertilizers)

Tariff HSN

31022910

Description

Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Ammonium sulphonitrate

Tariff HSN

31022910

Description

Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Ammonium sulphonitrate (which are clearly not to be used as fertilizers)

Tariff HSN

31022990

Description

Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Other

Tariff HSN

31022990

Description

Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate : Other : Other (which are clearly not to be used as fertilizers)

Tariff HSN

31023000

Description

Ammonium nitrate, whether or not in aqueous solution

Tariff HSN

31023000

Description

Ammonium nitrate, whether or not in aqueous solution (which are clearly not to be used as fertilizers)

Tariff HSN

31024000

Description

Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances

Tariff HSN

31024000

Description

Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances (which are clearly not to be used as fertilizers)

Tariff HSN

31025000

Description

Sodium nitrate

Tariff HSN

31025000

Description

Sodium nitrate (which are clearly not to be used as fertilizers)

Tariff HSN

31026000

Description

Double salts and mixtures of calcium nitrate and ammonium nitrate

Tariff HSN

31026000

Description

Double salts and mixtures of calcium nitrate and ammonium nitrate (which are clearly not to be used as fertilizers)

Tariff HSN

31027000

Description

Mineral or chemical fertilisers, nitrogenous calcium cyanamide

Tariff HSN

31028000

Description

Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution

Tariff HSN

31028000

Description

Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (which are clearly not to be used as fertilizers)

Tariff HSN

31029010

Description

Other, including mixtures not specified in the foregoing sub-headings : Double salts or mixtures of calcium nitrate and magnesium nitrate

Tariff HSN

31029010

Description

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)

Tariff HSN

31029090

Description

Other

Tariff HSN

31029090

Description

Other (which are clearly not to be used as fertilizers)

India’s Trade Performance — HSN Sub-Chapter 3102 in FY 2024-25

TradeStat EIDB — Ministry of Commerce & Industry FY 2018-19–FY 2024-25 Values in ₹ Crore

India’s Exports

FY 2024-25

₹213 Cr

−24.96% vs FY 2023-24

0.0057% of India’s total exports

India’s Imports

FY 2024-25

₹22,896 Cr

−15.52% vs FY 2023-24

0.3755% of India’s total imports

Trade Balance

FY 2024-25

−₹22,683 Cr

Trade Deficit

Surplus rank #1186 of 1233 subchapters

% of Chapter 31

FY 2024-25

15.57%

Share of Chapter 31’s total exports in FY 2024-25

Import side: 32.69% of Chapter 31’s imports

Rank Within Chapter 31

FY 2024-25

#4 of 5

Position by export value among subchapters in Chapter 31

Import-side rank: #2 of 5

At a glance

−7.83%

Export CAGR

FY 2018-19 → FY 2024-25 · 7 fiscal years

#690

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+202.12%

Peak Growth Year

FY 2022-23 · strongest single-year move

15.57%

Contribution to Ch. 31

Share of Chapter 31 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #488

Balance

−13,645.45

Exports

347.04 ₹ Cr

0.0151% share

— YoY

33.43% of Ch. 31

Imports

13,992.49 ₹ Cr

0.3897% share

— YoY

30.12% of Ch. 31

FY 2019-20 Exp. Rank #629

Balance

−21,209.25

Exports

166.61 ₹ Cr

0.0075% share

−51.99% YoY

19.91% of Ch. 31

Imports

21,375.86 ₹ Cr

0.6372% share

+52.77% YoY

45.10% of Ch. 31

FY 2020-21 Exp. Rank #557

Balance

−21,403.49

Exports

249.43 ₹ Cr

0.0116% share

+49.71% YoY

32.02% of Ch. 31

Imports

21,652.92 ₹ Cr

0.7431% share

+1.30% YoY

42.43% of Ch. 31

FY 2021-22 Exp. Rank #675

Balance

−50,120.99

Exports

184.98 ₹ Cr

0.0059% share

−25.84% YoY

29.38% of Ch. 31

Imports

50,305.97 ₹ Cr

1.1006% share

+132.33% YoY

52.77% of Ch. 31

FY 2022-23 Exp. Rank #484

Balance

−45,864.22

Exports

558.87 ₹ Cr

0.0154% share

+202.12% YoY

52.86% of Ch. 31

Imports

46,423.09 ₹ Cr

0.8074% share

−7.72% YoY

37.62% of Ch. 31

FY 2023-24 Exp. Rank #628

Balance

−26,818.46

Exports

283.58 ₹ Cr

0.0078% share

−49.26% YoY

26.32% of Ch. 31

Imports

27,102.04 ₹ Cr

0.4826% share

−41.62% YoY

36.68% of Ch. 31

FY 2024-25 Exp. Rank #690

Balance

−22,683.32

Exports

212.81 ₹ Cr

0.0057% share

−24.96% YoY

15.57% of Ch. 31

Imports

22,896.13 ₹ Cr

0.3755% share

−15.52% YoY

32.69% of Ch. 31

CAGR · 7-Year

Exports

−7.83% /yr

Imports

8.55% /yr

Consistently Deficit
Chapter 31 total

reference, FY 2024-25

Export

₹1,366.57 Cr

Import

₹70,029.99 Cr

Trade Balance

−68,663.42

Peak export growth year Latest available data Not available YoY = change vs previous FY

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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3102 ranks #690 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3102 and GST compliance.

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.

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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