3104 HSN Code: Potassic fertilisers

HSN Sub Chapter 3104 represents Potassic fertilisers under GST classification. This code helps businesses identify Potassic fertilisers correctly for billing, taxation, and trade. With HSN Sub Chapter 3104, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Potassic fertilisers.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
31	3104	Mineral or chemical fertilisers, potassic	5%	5%

HSN Code 3104

Chapter: 31

Description: Mineral or chemical fertilisers, potassic

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

Tariff HSN	Description
31041000	Mineral or chemical fertilisers, potassic carnallite, sylvite and other crude natural potassium salts
31042000	Potassium chloride
31042000	Potassium chloride (which are clearly not to be used as fertilizers)
31043000	Potassium sulphate
31043000	Potassium sulphate (which are clearly not to be used as fertilizers)
31049000	Other
31049000	Other (which are clearly not to be used as fertilizers)

HSN Code 31041000

Mineral or chemical fertilisers, potassic carnallite, sylvite and other crude natural potassium salts

HSN Code 31042000

Potassium chloride

HSN Code 31042000

Potassium chloride (which are clearly not to be used as fertilizers)

HSN Code 31043000

Potassium sulphate

HSN Code 31043000

Potassium sulphate (which are clearly not to be used as fertilizers)

HSN Code 31049000

Other

HSN Code 31049000

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

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

City*

Phone Number*

Country code

Order Number	Description
GUJ/GAAR/R/79/2020	Shivam Agro Industries (AAR (Authority For Advance Ruling), Gujarat)
KAR ADRG 16/2023	Criyagen Agri & Biotech Private Limited (AAR (Authority For Advance Ruling), Karnataka)

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

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

Order No. KAR ADRG 16/2023

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

What products are classified under HSN 3104

It includes Potassic fertilisers

How are warranty replacements of Potassic 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.

Is the composition scheme suitable if I mainly trade Potassic fertilisers?

The composition scheme is optional for eligible small suppliers of goods. You cannot issue tax invoices or collect tax under composition. Check turnover limits and exclusions; evaluate margins and ITC loss before opting in.

Does MRP, weight or pack size change GST treatment for Potassic 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 do I bill a kit or combo that includes Potassic 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.

How should I document Potassic fertilisers sent for job work?

Use a delivery challan for sending Potassic fertilisers to the job worker. Declare movement in your records and reconcile when the goods return. If the job worker raises a service invoice, classify it under SAC; your goods remain under the original HSN.

Can reverse charge ever apply to transactions involving Potassic fertilisers?

Reverse charge in goods is notified only for specific categories. Most regular B2B sales of Potassic fertilisers are forward charge. Check the current notifications for any special cases before deciding.

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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