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 purposes. 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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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

31

HSN Code

3103

HSN Description

Mineral or chemical fertilisers, phosphatic

New GST Rate

5 %
Essential

Old GST Rate

5 %

Tariff HSN Codes under HSN Sub Chapter 3103

Following tariff HSN codes fall under Mineral or chemical fertilisers.

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

India’s Trade Performance — HSN Sub-Chapter 3103 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

₹290 Cr

+57.54% vs FY 2023-24

0.0078% of India’s total exports

India’s Imports

FY 2024-25

₹1,470 Cr

+15,705.05% vs FY 2023-24

0.0241% of India’s total imports

Trade Balance

FY 2024-25

−₹1,180 Cr

Trade Deficit

Surplus rank #974 of 1233 subchapters

% of Chapter 31

FY 2024-25

21.22%

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

Import side: 2.10% of Chapter 31’s imports

Rank Within Chapter 31

FY 2024-25

#2 of 5

Position by export value among subchapters in Chapter 31

Import-side rank: #4 of 5

At a glance

46.57%

Export CAGR

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

#628

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+342.01%

Peak Growth Year

FY 2022-23 · strongest single-year move

21.22%

Contribution to Ch. 31

Share of Chapter 31 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #906

Balance

+20.08

Exports

29.25 ₹ Cr

0.0013% share

— YoY

2.82% of Ch. 31

Imports

9.17 ₹ Cr

0.0003% share

— YoY

0.02% of Ch. 31

FY 2019-20 Exp. Rank #935

Balance

+16.65

Exports

21.72 ₹ Cr

0.0010% share

−25.74% YoY

2.60% of Ch. 31

Imports

5.07 ₹ Cr

0.0002% share

−44.71% YoY

0.01% of Ch. 31

FY 2020-21 Exp. Rank #859

Balance

+39.65

Exports

41.60 ₹ Cr

0.0019% share

+91.53% YoY

5.34% of Ch. 31

Imports

1.95 ₹ Cr

0.0001% share

−61.54% YoY

0.00% of Ch. 31

FY 2021-22 Exp. Rank #956

Balance

+18.41

Exports

22.16 ₹ Cr

0.0007% share

−46.73% YoY

3.52% of Ch. 31

Imports

3.75 ₹ Cr

0.0001% share

+92.31% YoY

0.00% of Ch. 31

FY 2022-23 Exp. Rank #806

Balance

+92.37

Exports

97.95 ₹ Cr

0.0027% share

+342.01% YoY

9.26% of Ch. 31

Imports

5.58 ₹ Cr

0.0001% share

+48.80% YoY

0.00% of Ch. 31

FY 2023-24 Exp. Rank #707

Balance

+174.81

Exports

184.11 ₹ Cr

0.0051% share

+87.96% YoY

17.09% of Ch. 31

Imports

9.30 ₹ Cr

0.0002% share

+66.67% YoY

0.01% of Ch. 31

FY 2024-25 Exp. Rank #628

Balance

−1,179.82

Exports

290.05 ₹ Cr

0.0078% share

+57.54% YoY

21.22% of Ch. 31

Imports

1,469.87 ₹ Cr

0.0241% share

+15,705.05% YoY

2.10% of Ch. 31

CAGR · 7-Year

Exports

46.57% /yr

Imports

133.07% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3103 ranks #628 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3103 and GST compliance.

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.

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