3105 HSN Code: Nitrogen fertilizers

HSN Sub Chapter 3105 represents Nitrogen fertilizers under GST classification. This code helps businesses identify Nitrogen fertilizers correctly for billing, taxation, and trade. With HSN Sub Chapter 3105, companies can avoid errors in invoices, simplify compliance, and enable hassle-free import/export of Nitrogen fertilizers.

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Chapter No	HSN Code	HSN Description	New GST Rate	Old GST Rate
31	3105	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg	18%	18%

HSN Code 3105

Chapter: 31

Description: Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg

New GST Rate: 18% Old GST Rate: 18%

Tariff HSN	Description
31051000	Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.
31051000	Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. (which are clearly not to be used as fertilizers)
31052000	Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium
31052000	Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium (which are clearly not to be used as fertilizers)
31053000	Diammonium hydrogen ortho phosphate (diammonium phosphate)
31053000	Diammonium hydrogen ortho phosphate (diammonium phosphate) (which are clearly not to be used as fertilizers)
31054000	Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)
31054000	Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) (which are clearly not to be used as fertilizers)
31055100	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Containing nitrates and phosphates
31055100	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Containing nitrates and phosphates (which are clearly not to be used as fertilizers)
31055900	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other
31055900	Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other (which are clearly not to be used as fertilizers)
31056000	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
31056000	Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium (which are clearly not to be used as fertilizers)
31059010	Other : Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium
31059010	Other : Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium (which are clearly not to be used as fertilizers)
31059090	Other : Other
31059090	Other : Other (which are clearly not to be used as fertilizers)

HSN Code 31051000

Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.

HSN Code 31051000

Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. (which are clearly not to be used as fertilizers)

HSN Code 31052000

Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium

HSN Code 31052000

Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium (which are clearly not to be used as fertilizers)

HSN Code 31053000

Diammonium hydrogen ortho phosphate (diammonium phosphate)

HSN Code 31053000

Diammonium hydrogen ortho phosphate (diammonium phosphate) (which are clearly not to be used as fertilizers)

HSN Code 31054000

Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)

HSN Code 31054000

Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) (which are clearly not to be used as fertilizers)

HSN Code 31055100

Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Containing nitrates and phosphates

HSN Code 31055100

Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Containing nitrates and phosphates (which are clearly not to be used as fertilizers)

HSN Code 31055900

Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other

HSN Code 31055900

Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : Other (which are clearly not to be used as fertilizers)

HSN Code 31056000

Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium

HSN Code 31056000

Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium (which are clearly not to be used as fertilizers)

HSN Code 31059010

Other : Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium

HSN Code 31059010

Other : Mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium (which are clearly not to be used as fertilizers)

HSN Code 31059090

Other : Other

HSN Code 31059090

Other : 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.

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Order Number	Description
GUJ/GAAR/R/79/2020	Shivam Agro Industries (AAR (Authority For Advance Ruling), Gujarat)
GST-ARA-02/2019-20/B-101	Alligo Agrovet Private Limited (AAR (Authority For Advance Ruling), Maharashtra)
GUJ/GAAAR/APPEAL/2021/25	G.B. Agro Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
GUJ/GAAR/R/71/2020	Gb Agro Industries (AAR (Authority For Advance Ruling), Gujarat)
GUJ/GAAAR/APPEAL/2021/24	Shivam Agro Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)
KAR ADRG 16/2023	Criyagen Agri & Biotech Private Limited (AAR (Authority For Advance Ruling), Karnataka)
GUJ/GAAAR/APPEAL/2021/10	Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

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

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

Order No. GST-ARA-02/2019-20/B-101

Alligo Agrovet Private Limited (AAR (Authority For Advance Ruling), Maharashtra)

Order No. GUJ/GAAAR/APPEAL/2021/25

G.B. Agro Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Order No. GUJ/GAAR/R/71/2020

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

Order No. GUJ/GAAAR/APPEAL/2021/24

Shivam Agro Industries (AAAR (Appellate Authority For Advance Ruling), Gujarat)

Order No. KAR ADRG 16/2023

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

Order No. GUJ/GAAAR/APPEAL/2021/10

Novozymes South Asia Pvt. Ltd (AAR (Authority For Advance Ruling), Gujarat)

What products are classified under HSN 3105

It includes Nitrogen fertilizers

Is the composition scheme suitable if I mainly trade Nitrogen fertilizers?

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.

If I repair and return Nitrogen fertilizers, 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.

How do I bill a kit or combo that includes Nitrogen fertilizers?

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.

Any special steps when selling Nitrogen fertilizers through an e‑commerce platform?

Ensure registration requirements are met and reconcile the operator’s TCS statements with your GSTR‑2B/3B. Map SKU descriptions to HSN to reduce mismatches and returns.

What misclassification mistakes happen with Nitrogen fertilizers?

Using a broad or incorrect HSN, ignoring material/form (e.g., raw vs processed), or mixing goods and services on one line. Always match wording to the HSN Notes and keep a classification working paper.

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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HSN Code 3101 | HSN Code 3102 | HSN Code 3103 | HSN Code 3104 | HSN Code 3105

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