3103 HSN Code: Mineral or chemical fertilisers

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New GST Rate for HSN Code 3103

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

Tariff HSN Codes under HSN Sub Chapter 3103

Following Tariff HSN code falls under HSN Sub Chapter 3103:

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

Case Laws Related to Sub Chapter 3103

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

Important Disclaimer

The entire content on this page has been arranged to the best of the author's understanding and is subject to periodic updates as per the law for the time being in force. The above does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions cannot be ruled out. BUSY Infotech Private Ltd. and its associates will not be held responsible for any loss or damage arising from any inaccurate or incomplete information in this document. We recommend consulting a professional tax consultant before acting on the information contained in this piece of content.