--- title: "3105 HSN Code | HSN Code for Nitrogen fertilizers in India" description: "Know more about 3105 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 3105 covering Nitrogen fertilizers." canonical: "https://busy.in/hsn/sub-chapter-3105/" --- # HSN Sub-chapter 3105: Nitrogen fertilizers 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 Part of [Chapter 31: Fertilisers](https://busy.in/hsn/chapter-31/). - Current GST rate: 18% - Earlier GST rate: 18% ## HSN codes | Code | Title | | --- | --- | | 31051000 | [Goods in tablets/pack ≤10kg (not fertilizers)](https://busy.in/hsn/hsn-31051000/) | | 31052000 | [NPK Fertilizers (Non-Fertilizer Use)](https://busy.in/hsn/hsn-31052000/) | | 31053000 | [Diammonium Hydrogen Ortho Phosphate](https://busy.in/hsn/hsn-31053000/) | | 31054000 | [Monoammonium & Diammonium Phosphate Mixtures](https://busy.in/hsn/hsn-31054000/) | | 31055100 | [Agricultural/Municipal Waste Briquetting Machinery](https://busy.in/hsn/hsn-31055100/) | | 31055900 | [Nitrogen-Phosphorus Fertilizers (Non-Fertilizer)](https://busy.in/hsn/hsn-31055900/) | | 31056000 | [PK Fertilizers (Non-Fertilizer Use)](https://busy.in/hsn/hsn-31056000/) | | 31059010 | [Nitrogen-Potassium Fertilizers (Non-Fertilizer)](https://busy.in/hsn/hsn-31059010/) | | 31059090 | [Other: Not for use as fertilizers](https://busy.in/hsn/hsn-31059090/) | ## Frequently asked questions ### 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. ## India's trade performance: HSN Sub-Chapter 3105 (FY 2024-25) Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25). - Exports: ₹562 Cr (+63.89% YoY) — 0.0152% of India's total exports - Imports: ₹33,914 Cr (−5.71% YoY) — 0.5561% of India's total imports - Trade balance: −₹33,351 Cr (Deficit); surplus rank #1195 of 1233 sub-chapters - Share of Chapter 31: 41.14% of its exports; import side 48.43% - Rank within Chapter 31: #1 of 5 by export value; import-side #1 ### Key metrics - Export CAGR: 3.35% (FY 2018-19 to FY 2024-25, 7 fiscal years) - National export rank: #512 of 1233 sub-chapters by export value (FY 2024-25) - Peak growth year: +92.70% in FY 2023-24 - Contribution to Ch. 31: 41.14% of its exports (FY 2024-25) ## India export-import trade statistics: HSN Sub-Chapter 3105 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 | 461.43 | 0.0201% | — | 44.45% | 23,567.68 | 0.6563% | — | 50.73% | −23,106.25 | #439 | | FY 2019-20 | 458.66 | 0.0208% | −0.60% | 54.81% | 17,477.31 | 0.5210% | −25.84% | 36.87% | −17,018.65 | #430 | | FY 2020-21 | 313.43 | 0.0146% | −31.66% | 40.23% | 19,657.35 | 0.6746% | +12.47% | 38.52% | −19,343.92 | #517 | | FY 2021-22 | 269.17 | 0.0086% | −14.12% | 42.75% | 36,953.52 | 0.8085% | +87.99% | 38.76% | −36,684.35 | #609 | | FY 2022-23 | 178.01 | 0.0049% | −33.87% | 16.84% | 64,566.74 | 1.1230% | +74.72% | 52.32% | −64,388.73 | #705 | | FY 2023-24 | 343.02 | 0.0095% | +92.70% | 31.84% | 35,968.06 | 0.6405% | −44.29% | 48.68% | −35,625.04 | #597 | | FY 2024-25 | 562.19 | 0.0152% | +63.89% | 41.14% | 33,913.53 | 0.5561% | −5.71% | 48.43% | −33,351.34 | #512 | - CAGR (7-year): exports 3.35%/yr, imports 6.25%/yr (consistently Deficit) ## Key trade insights: HSN Sub-Chapter 3105 export-import analysis ### Consistent export growth: 3.35% CAGR over 7 years India's exports under HSN Sub-Chapter 3105 have grown at a compound annual rate of 3.35% over 7 fiscal years, rising from ₹461.43 Crore in FY 2018-19 to ₹562.19 Crore in FY 2024-25. ### HSN Sub-Chapter 3105 ranked #512 among all 1233 sub-chapters by export value In FY 2024-25, HSN Sub-Chapter 3105 ranks #512 out of 1233 sub-chapters by total export value. Within Chapter 31, it ranks #1 of 5. By trade surplus, it ranks #1195 of 1233. ### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 3105 exports The strongest single-year export movement for HSN Sub-Chapter 3105 was recorded in FY 2023-24, when exports surged by 92.70% over the prior year. ### India records a trade deficit of ₹33,351.34 Crore in HSN Sub-Chapter 3105 goods In FY 2024-25, India's imports of ₹33,913.53 Cr exceeded exports of ₹562.19 Cr, resulting in a trade deficit of ₹33,351.34 Crore — ranking #1195 of 1233 by surplus magnitude. ### Import growth of 6.25% CAGR signals stable import dependency for Nitrogen fertilizers India's imports under HSN Sub-Chapter 3105 have grown at 6.25% CAGR, reaching ₹33,913.53 Crore in FY 2024-25. ### HSN Sub-Chapter 3105 contributes 41.14% of Chapter 31 exports — ranked #1 Among the 5 sub-chapters under Chapter 31, HSN Sub-Chapter 3105 ranks #1 by export value — accounting for 41.14% of the chapter's total exports in FY 2024-25. On the import side, it holds 48.43% share (rank #1). ## 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 (this hsn sub-chapter) | ₹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](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/) | | 3103 | [Mineral or chemical fertilisers](https://busy.in/hsn/sub-chapter-3103/) | | 3104 | [Potassic fertilisers](https://busy.in/hsn/sub-chapter-3104/) |