Chapter 31 : GST Rates and HSN codes for Fertilizers.

HSN means the Harmonized System of Nomenclature code used for classifying goods under GST. This classification is used in Customs, Central Excise and Foreign Trade Policy. The use of HSN codes is to make GST systematic and globally accepted. GST Rates and HSN codes for Fertilizers are mentioned in chapter 31.

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The table given below comprises of the GST rates and HSN codes for Fertilizers.

HSN Code

Description

Rate (%)

Effective From

CESS (%)

Related Export/Import HSN Code

3101

All goods and organic manure (other than put up in unit containers and bearing a registered brand name)

NIL

28/06/2017

 

31010010, 31010091, 31010092, 31010099

3101

All goods i.e. animal or vegetable fertilizers or organic fertilizers put up in unit containers and bearing  a brand name

5

28/06/2017

 

31010010, 31010091, 31010092, 31010099

3102

Mineral or chemical fertilizers, nitrogenous , other than those which are clearly not to be used as fertilizers.  

5

30/06/2017

 

31021000, 31022100, 31022910, 31022990, 31023000, 31024000, 31025000, 31026000, 31028000, 31029010, 31029090

3103

Minerals or chemical fertilizers, phosphatic, other than those which are clearly not to be used as fertilizers

5

30/06/2017

 

31031000, 31039000

3103

Minerals or chemical fertilizers, phosphatic, which are clearly not to be used as fertilizers

18

28/06/2017

 

31031000, 31039000

3104

Minerals or chemical fertilizers, potassic, other than those which are clearly not to be used as fertilizers

5

30/06/2017

 

31042000, 31043000, 31049000

3104

Minerals or chemical fertilizers, phosphatic,  which are clearly not to be used as fertilizers

18

28/06/2017

 

31042000, 31043000, 31049000

3105

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous, and potassium; other than fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, other than those which are  clearly not to be used as fertilizers

5

30/06/2017

 

31051000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090

3105

Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous, and potassium; other than fertilizers; 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

18

28/06/2017

 

31051000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090

 

Disclaimer

The rates given in the above table are as per the 31st GST council meeting which was held on 22nd December 2018. Dissimilarities may be present due to the latest updates made by the government. Make sure to check the “Effective From” column.

FAQs

What is HSN code full form?

The full form of HSN means Harmonized System Nomenclature. This post explains about HSN codes classification in to two digit HSN code, 4 digit HSN codes, 6 digit HSN codes and 8 digit HSN Code number. HSN code number is widely used in many countries to classify goods for taxation purpose, claiming benefits etc.

What is GST rate on organic manure?

Nil rate is applicable on organic manure as per the 31st GST council meeting which was held on 22nd December 2018

Who needs a HSN code?

Taxpayers having turnover exceeds Rs. 1.5 crore but up to 5.00 crore will be required to mention only two digits of HSN code. Taxpayers having turnover exceeds Rs 5.00 crore will be required to mention four digits of HSN code.

Got Questions? Ask Away!

  1. Hey @HarishMehta

    From 1st April 2021, Taxpayers with an aggregate Annual Turnover of more than INR 5 Crore during the financial Year 2020-2021 have to mandatorily mention 6 digits of the HSN Code in all tax invoices.

    Businesses with a turnover of up to INR 5 crore in the preceding financial year will be required to mandatorily furnish 4 digit HSN code on B2B invoices.

    Hope this helps!

  2. Hey @Dia_malhotra

    Let’s take an example of Cocoa powder to calculate the GST using the HSN code.

    Cocoa Powder per Kg = INR1,000.
    HSN Code = 18 05 00 00
    GST Rate = 18% (For Cocoa powder, not containing added sugar or sweetening matter)
    Therefore, GST = INR180

    Hope this helps!

  3. Hey,

    What are the consequences of not mentioning or incorrectly mentioning the HSN Code?

  4. Hey @SonalYadav

    It is very crucial to mention the correct HSN/ SAC Code on the tax invoices and Form GSTR-1, barring to do so may attract a penalty of INR 50,000 (INR 25,000 each for CGST and SGST) for non-mentioning or incorrect mention of wrong HSN/ SAC Code under Section 125 of the CGST Act.

    Hope this helps!

  5. Hey @Prasana_Srinivasan, this tool can help

Continue the conversation on TaxQ&A

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