3103 HSN Code: Mineral or chemical fertilisers

HSN Sub Chapter 3103 represents Mineral or chemical fertilisers under GST classification. This code helps businesses identify Mineral or chemical fertilisers correctly for billing, taxation, and trade. With HSN Sub Chapter 3103, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Mineral or chemical fertilisers.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
31	3103	Mineral or chemical fertilisers, phosphatic	5%	5%

HSN Code 3103

Chapter: 31

Description: Mineral or chemical fertilisers, phosphatic

New GST Rate: 5% Old GST Rate: 5%

Tariff HSN	Description
31031000	Mineral or chemical fertilisers, phosphatic superphosphates
31031100	Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)(which are clearly not to be used as fertilizers)
31031100	Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)
31031900	Superphosphates: Other (which are clearly not to be used as fertilizers)
31031900	Superphosphates: Other
31032000	Mineral or chemical fertilisers, phosphatic basic slag
31039000	Other (which are clearly not to be used as fertilizers)
31039000	Other

HSN Code 31031000

Mineral or chemical fertilisers, phosphatic superphosphates

HSN Code 31031100

Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)(which are clearly not to be used as fertilizers)

HSN Code 31031100

Superphosphates: Containing by weight 35 % or more of diphosphorus pentaoxide(P2O5)

HSN Code 31031900

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

HSN Code 31031900

Superphosphates: Other

HSN Code 31032000

Mineral or chemical fertilisers, phosphatic basic slag

HSN Code 31039000

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

HSN Code 31039000

Other

Wrong HSN codes causing GST errors? BUSY auto-applies the correct code & rate on desktop and mobile.

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Order Number	Description
GUJ/GAAR/R/23/2020	M/S. Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)
GUJ/GAAR/R/79/2020	Shivam Agro Industries (AAR (Authority For Advance Ruling), Gujarat)
20/WBAAR/2019-20	Sai Fertilizers Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)
KAR ADRG 16/2023	Criyagen Agri & Biotech Private Limited (AAR (Authority For Advance Ruling), Karnataka)
GUJ/GAAAR/APPEAL/2021/10	Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAR/R/23/2020

M/S. Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAR/R/79/2020

Shivam Agro Industries (AAR (Authority For Advance Ruling), Gujarat)

Order No. 20/WBAAR/2019-20

Sai Fertilizers Pvt. Ltd. (AAR (Authority For Advance Ruling), West Bengal)

Order No. KAR ADRG 16/2023

Criyagen Agri & Biotech Private Limited (AAR (Authority For Advance Ruling), Karnataka)

Order No. GUJ/GAAAR/APPEAL/2021/10

Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

What products are classified under HSN 3103

It includes Mineral or chemical fertilisers

If I repair and return Mineral or chemical fertilisers, how should I charge GST?

Repair/service is a service supply (SAC). Parts and materials used are goods and may be billed separately with HSN. Mention both lines clearly to avoid mixing service and goods values.

Does MRP, weight or pack size change GST treatment for Mineral or chemical fertilisers?

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.

How are warranty replacements of Mineral or chemical fertilisers 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.

How do I bill a kit or combo that includes Mineral or chemical fertilisers?

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.

Do spares or accessories of Mineral or chemical fertilisers follow the same HSN?

Not always. Spares are often classified by their own description or by the function/part rule. Check if a specific sub‑heading exists for parts of the main item and describe the part on the invoice.

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.

Explore More HSN Codes from Chapter 31

Sub Chapters:

HSN Code 3101 | HSN Code 3102 | HSN Code 3103 | HSN Code 3104 | HSN Code 3105

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GST State Code List

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