HSN code directory

HSN Code 3102: Mineral or chemical fertilisers, nitrogenous

Mineral or chemical fertilisers, nitrogenous


All 8-digit HSN codes under this heading

HSN codeDescription
31021000Urea, whether or not in aqueous solution
31022100Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: ammonium sulphate
31022910Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: other: ammonium sulphonitrate
31022990Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: other: other
31023000Ammonium nitrate, whether or not in aqueous solution
31024000Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
31025000Sodium nitrate
31026000Double salts and mixtures of calcium nitrate and ammonium nitrate
31027000Calcium cyanamide
31028000Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
31029010Other, including mixtures not specified in the foregoing sub-headings: double salts or mixtures of calcium nitrate and magnesium nitrate
31029090Other, including mixtures not specified in the foregoing sub-headings: other


GST rate guide for this chapter

Fertilisers are taxed at 5%. Organic manure that is not put up in branded containers is exempt.


GST rates depend on the exact description of the goods in the rate schedules, not only on the HSN code. Some goods under the same heading are taxed at different rates, and conditions or exemptions can apply. Confirm the rate for your product before you raise invoices.


Frequently asked questions


How many digits of the HSN code must I show on a GST invoice?


Businesses with aggregate turnover of up to ₹5 crore in the previous year must show at least a 4-digit HSN code on B2B invoices. Businesses with turnover above ₹5 crore must show a 6-digit code on all invoices. The full 8-digit code is used for imports and exports.


What is the difference between an HSN heading and an 8-digit HSN code?


The first 2 digits are the chapter, 4 digits are the heading and 6 digits are the subheading under the international Harmonized System. India adds 2 more digits for a more precise tariff item, giving the 8-digit code used in customs and GST.


What happens if I use the wrong HSN code?


A wrong HSN code can lead to tax being charged at the wrong rate, mismatches in GSTR-1 and the HSN summary, and notices with interest and penalty. If you are unsure about classification, a CA can review it before you file.


Need help with classification or GST rates? GST registration and return filing or book a free consultation with our CA-led team.