--- title: "3104 HSN Code | HSN Code for Potassic fertilisers in India" description: "Know more about 3104 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3104 covering Potassic fertilisers." canonical: "https://busy.in/hsn/sub-chapter-3104/" --- # HSN Sub-chapter 3104: Potassic fertilisers Mineral or chemical fertilisers, potassic Part of [Chapter 31: Fertilisers](https://busy.in/hsn/chapter-31/). - Current GST rate: 5% - Earlier GST rate: 5% ## HSN codes | Code | Title | | --- | --- | | 31041000 | [Pigments: Cadmium Compounds](https://busy.in/hsn/hsn-31041000/) | | 31042000 | [Potassium chloride (not for fertilizers)](https://busy.in/hsn/hsn-31042000/) | | 31043000 | [Potassium Sulphate: Non-Fertilizer](https://busy.in/hsn/hsn-31043000/) | | 31049000 | [Non-fertilizer items](https://busy.in/hsn/hsn-31049000/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 3104 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹28 Cr (−77.00% YoY) — 0.0008% of India's total exports - Imports: ₹11,376 Cr (+8.67% YoY) — 0.1866% of India's total imports - Trade balance: −₹11,348 Cr (Deficit); surplus rank #1157 of 1233 sub-chapters - Share of Chapter 31: 2.06% of its exports; import side 16.25% - Rank within Chapter 31: #5 of 5 by export value; import-side #3 ### Key metrics - Export CAGR: -21.72% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #970 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +416.23% in FY 2023-24 - Contribution to Ch. 31: 2.06% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3104 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 | 122.38 | 0.0053% | — | 11.79% | 8,698.95 | 0.2422% | — | 18.72% | −8,576.57 | #690 | | FY 2019-20 | 101.48 | 0.0046% | −17.08% | 12.13% | 8,323.96 | 0.2481% | −4.31% | 17.56% | −8,222.48 | #718 | | FY 2020-21 | 67.38 | 0.0031% | −33.60% | 8.65% | 9,405.93 | 0.3228% | +13.00% | 18.43% | −9,338.55 | #791 | | FY 2021-22 | 20.93 | 0.0007% | −68.94% | 3.32% | 7,717.65 | 0.1689% | −17.95% | 8.10% | −7,696.72 | #966 | | FY 2022-23 | 23.72 | 0.0007% | +13.33% | 2.24% | 12,034.29 | 0.2093% | +55.93% | 9.75% | −12,010.57 | #968 | | FY 2023-24 | 122.45 | 0.0034% | +416.23% | 11.37% | 10,468.47 | 0.1864% | −13.01% | 14.17% | −10,346.02 | #783 | | FY 2024-25 | 28.16 | 0.0008% | −77.00% | 2.06% | 11,376.43 | 0.1866% | +8.67% | 16.25% | −11,348.27 | #970 | - CAGR (7-year): exports -21.72%/yr, imports 4.57%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 3104 export-import analysis ### Export decline: -21.72% CAGR over 7 years India's exports under HSN Sub-Chapter 3104 have declined at a compound annual rate of -21.72% over 7 fiscal years, falling from ₹122.38 Crore in FY 2018-19 to ₹28.16 Crore in FY 2024-25. ### HSN Sub-Chapter 3104 ranked #970 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3104 ranks #970 out of 1233 sub-chapters by total export value. Within Chapter 31, it ranks #5 of 5. By trade surplus, it ranks #1157 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 3104 exports The strongest single-year export movement for HSN Sub-Chapter 3104 was recorded in FY 2023-24, when exports surged by 416.23% over the prior year. ### India records a trade deficit of ₹11,348.27 Crore in HSN Sub-Chapter 3104 goods In FY 2024-25, India's imports of ₹11,376.43 Cr exceeded exports of ₹28.16 Cr, resulting in a trade deficit of ₹11,348.27 Crore — ranking #1157 of 1233 by surplus magnitude. ### Import growth of 4.57% CAGR signals stable import dependency for Potassic fertilisers India's imports under HSN Sub-Chapter 3104 have grown at 4.57% CAGR, reaching ₹11,376.43 Crore in FY 2024-25. ### HSN Sub-Chapter 3104 contributes 2.06% of Chapter 31 exports — ranked #5 Among the 5 sub-chapters under Chapter 31, HSN Sub-Chapter 3104 ranks #5 by export value — accounting for 2.06% of the chapter's total exports in FY 2024-25. On the import side, it holds 16.25% share (rank #3). ## 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](https://busy.in/hsn/sub-chapter-3103/) | ₹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 (this hsn sub-chapter) | ₹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/) | | 3103 | [Mineral or chemical fertilisers](https://busy.in/hsn/sub-chapter-3103/) | | 3105 | [Nitrogen fertilizers](https://busy.in/hsn/sub-chapter-3105/) |