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