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 purposes. 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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New GST Rate for HSN Code 3105

GST Rate for Nitrogen fertilizers under HSN Code 3105. Understand current tax rates, exemptions, and legal classifications to ensure accurate billing and GST filing.

Chapter No

31

HSN Code

3105

HSN 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 %
Standard

Old GST Rate

18 %

Tariff HSN Codes under HSN Sub Chapter 3105

Following tariff HSN codes fall under Nitrogen fertilizers.

Tariff HSN

31051000

Description

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

Tariff HSN

31051000

Description

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)

Tariff HSN

31052000

Description

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

Tariff HSN

31052000

Description

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

Tariff HSN

31053000

Description

Diammonium hydrogen ortho phosphate (diammonium phosphate)

Tariff HSN

31053000

Description

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

Tariff HSN

31054000

Description

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

Tariff HSN

31054000

Description

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

Tariff HSN

31055100

Description

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

Tariff HSN

31055100

Description

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)

Tariff HSN

31055900

Description

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

Tariff HSN

31055900

Description

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

Tariff HSN

31056000

Description

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

Tariff HSN

31056000

Description

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

Tariff HSN

31059010

Description

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

Tariff HSN

31059010

Description

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

Tariff HSN

31059090

Description

Other : Other

Tariff HSN

31059090

Description

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

India’s Trade Performance — HSN Sub-Chapter 3105 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

₹562 Cr

+63.89% vs FY 2023-24

0.0152% of India’s total exports

India’s Imports

FY 2024-25

₹33,914 Cr

−5.71% vs FY 2023-24

0.5561% of India’s total imports

Trade Balance

FY 2024-25

−₹33,351 Cr

Trade Deficit

Surplus rank #1195 of 1233 subchapters

% of Chapter 31

FY 2024-25

41.14%

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

Import side: 48.43% of Chapter 31’s imports

Rank Within Chapter 31

FY 2024-25

#1 of 5

Position by export value among subchapters in Chapter 31

Import-side rank: #1 of 5

At a glance

3.35%

Export CAGR

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

#512

National Export Rank

of 1233 subchapters by export value, FY 2024-25

+92.70%

Peak Growth Year

FY 2023-24 · strongest single-year move

41.14%

Contribution to Ch. 31

Share of Chapter 31 exports in FY 2024-25

India Export-Import Trade Statistics for 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 2018-19 Exp. Rank #439

Balance

−23,106.25

Exports

461.43 ₹ Cr

0.0201% share

— YoY

44.45% of Ch. 31

Imports

23,567.68 ₹ Cr

0.6563% share

— YoY

50.73% of Ch. 31

FY 2019-20 Exp. Rank #430

Balance

−17,018.65

Exports

458.66 ₹ Cr

0.0208% share

−0.60% YoY

54.81% of Ch. 31

Imports

17,477.31 ₹ Cr

0.5210% share

−25.84% YoY

36.87% of Ch. 31

FY 2020-21 Exp. Rank #517

Balance

−19,343.92

Exports

313.43 ₹ Cr

0.0146% share

−31.66% YoY

40.23% of Ch. 31

Imports

19,657.35 ₹ Cr

0.6746% share

+12.47% YoY

38.52% of Ch. 31

FY 2021-22 Exp. Rank #609

Balance

−36,684.35

Exports

269.17 ₹ Cr

0.0086% share

−14.12% YoY

42.75% of Ch. 31

Imports

36,953.52 ₹ Cr

0.8085% share

+87.99% YoY

38.76% of Ch. 31

FY 2022-23 Exp. Rank #705

Balance

−64,388.73

Exports

178.01 ₹ Cr

0.0049% share

−33.87% YoY

16.84% of Ch. 31

Imports

64,566.74 ₹ Cr

1.1230% share

+74.72% YoY

52.32% of Ch. 31

FY 2023-24 Exp. Rank #597

Balance

−35,625.04

Exports

343.02 ₹ Cr

0.0095% share

+92.70% YoY

31.84% of Ch. 31

Imports

35,968.06 ₹ Cr

0.6405% share

−44.29% YoY

48.68% of Ch. 31

FY 2024-25 Exp. Rank #512

Balance

−33,351.34

Exports

562.19 ₹ Cr

0.0152% share

+63.89% YoY

41.14% of Ch. 31

Imports

33,913.53 ₹ Cr

0.5561% share

−5.71% YoY

48.43% of Ch. 31

CAGR · 7-Year

Exports

3.35% /yr

Imports

6.25% /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 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 Subchapters by Export Value

In FY 2024-25, HSN Sub-Chapter 3105 ranks #512 out of 1233 subchapters 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 subchapters 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).

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Frequently Asked Questions

Clear answers to common queries about HSN Sub Chapter 3105 and GST compliance.

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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