HSN code directory
HSN Code 3105: Mineral or chemical fertilisers containing two or three
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
All 8-digit HSN codes under this heading
| HSN code | Description |
|---|---|
| 31051000 | Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. |
| 31052000 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium |
| 31053000 | Diammonium hydrogen ortho phosphate (diammonium phosphate) |
| 31054000 | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) |
| 31055100 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: containing nitrates and phosphates |
| 31055900 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: other |
| 31056000 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium |
| 31059010 | Other: mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium |
| 31059090 | Other: other |
GST rate guide for this chapter
Fertilisers are taxed at 5%. Organic manure that is not put up in branded containers is exempt.
Browse the full HSN code list or search any HSN or SAC code.
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.