Chapter 31 — Fertilisers
5 HSN codes with GST rates in this chapter, most commonly 5%. 4 codes carry more than one rate depending on the specific item or condition — check the entry before filing.
| IGST rate | Codes |
|---|---|
| 5% | 5 |
| 18% | 4 |
| HSN Code | Description | IGST |
|---|---|---|
| 3101 | All goods i.e. animal or vegetable fertilisers or organic fertilisers prepackaged and labelled | 5% |
| 3102 | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | 5% / 18% |
| 3103 | Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers | 5% / 18% |
| 3104 | Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers | 5% / 18% |
| 3105 | 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; other than those which are clearly not to be used as fertilizers | 5% / 18% |