--- title: "3103 HSN Code | HSN Code for Mineral or chemical fertilisers in India" description: "Know more about 3103 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3103 covering Mineral or chemical fertilisers." canonical: "https://busy.in/hsn/sub-chapter-3103/" --- # HSN Sub-chapter 3103: Mineral or chemical fertilisers Mineral or chemical fertilisers, phosphatic Part of [Chapter 31: Fertilisers](https://busy.in/hsn/chapter-31/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 31031000 | [Mineral or chemical fertilisers, phosphatic basic slag](https://busy.in/hsn/hsn-31031000/) | | 31031100 | [Superphosphates (≥35% P2O5)](https://busy.in/hsn/hsn-31031100/) | | 31031900 | [Superphosphates\| Other](https://busy.in/hsn/hsn-31031900/) | | 31032000 | [Crude Natural Potassium Salts (Fertiliser)](https://busy.in/hsn/hsn-31032000/) | | 31039000 | [Fertilizers Containing Nitrogen](https://busy.in/hsn/hsn-31039000/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 3103 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹290 Cr (+57.54% YoY) — 0.0078% of India's total exports - Imports: ₹1,470 Cr (+15,705.05% YoY) — 0.0241% of India's total imports - Trade balance: −₹1,180 Cr (Deficit); surplus rank #974 of 1233 sub-chapters - Share of Chapter 31: 21.22% of its exports; import side 2.10% - Rank within Chapter 31: #2 of 5 by export value; import-side #4 ### Key metrics - Export CAGR: 46.57% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #628 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +342.01% in FY 2022-23 - Contribution to Ch. 31: 21.22% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3103 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 | 29.25 | 0.0013% | — | 2.82% | 9.17 | 0.0003% | — | 0.02% | +20.08 | #906 | | FY 2019-20 | 21.72 | 0.0010% | −25.74% | 2.60% | 5.07 | 0.0002% | −44.71% | 0.01% | +16.65 | #935 | | FY 2020-21 | 41.60 | 0.0019% | +91.53% | 5.34% | 1.95 | 0.0001% | −61.54% | 0.00% | +39.65 | #859 | | FY 2021-22 | 22.16 | 0.0007% | −46.73% | 3.52% | 3.75 | 0.0001% | +92.31% | 0.00% | +18.41 | #956 | | FY 2022-23 | 97.95 | 0.0027% | +342.01% | 9.26% | 5.58 | 0.0001% | +48.80% | 0.00% | +92.37 | #806 | | FY 2023-24 | 184.11 | 0.0051% | +87.96% | 17.09% | 9.30 | 0.0002% | +66.67% | 0.01% | +174.81 | #707 | | FY 2024-25 | 290.05 | 0.0078% | +57.54% | 21.22% | 1,469.87 | 0.0241% | +15,705.05% | 2.10% | −1,179.82 | #628 | - CAGR (7-year): exports 46.57%/yr, imports 133.07%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 3103 export-import analysis ### Consistent export growth: 46.57% CAGR over 7 years India's exports under HSN Sub-Chapter 3103 have grown at a compound annual rate of 46.57% over 7 fiscal years, rising from ₹29.25 Crore in FY 2018-19 to ₹290.05 Crore in FY 2024-25. ### HSN Sub-Chapter 3103 ranked #628 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3103 ranks #628 out of 1233 sub-chapters by total export value. Within Chapter 31, it ranks #2 of 5. By trade surplus, it ranks #974 of 1233. ### FY 2022-23 was the strongest growth year for HSN Sub-Chapter 3103 exports The strongest single-year export movement for HSN Sub-Chapter 3103 was recorded in FY 2022-23, when exports surged by 342.01% over the prior year. ### India records a trade deficit of ₹1,179.82 Crore in HSN Sub-Chapter 3103 goods In FY 2024-25, India's imports of ₹1,469.87 Cr exceeded exports of ₹290.05 Cr, resulting in a trade deficit of ₹1,179.82 Crore — ranking #974 of 1233 by surplus magnitude. ### Import growth of 133.07% CAGR signals rising demand for Mineral or chemical fertilisers India's imports under HSN Sub-Chapter 3103 have grown at 133.07% CAGR, reaching ₹1,469.87 Crore in FY 2024-25. ### HSN Sub-Chapter 3103 contributes 21.22% of Chapter 31 exports — ranked #2 Among the 5 sub-chapters under Chapter 31, HSN Sub-Chapter 3103 ranks #2 by export value — accounting for 21.22% of the chapter's total exports in FY 2024-25. On the import side, it holds 2.10% share (rank #4). ## 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 (this hsn sub-chapter) | ₹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](https://busy.in/hsn/sub-chapter-3102/) | ₹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/) | | 3102 | [Mineral/chemical fertilizers](https://busy.in/hsn/sub-chapter-3102/) | | 3104 | [Potassic fertilisers](https://busy.in/hsn/sub-chapter-3104/) | | 3105 | [Nitrogen fertilizers](https://busy.in/hsn/sub-chapter-3105/) |