GST Rates & HSN Codes for Chapter 31 - Fertilisers


HSN Code Description Rate (%) CESS (%)
3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name] NIL
3101 All goods i.e. animal or vegetable fertilisersor organic fertilisers put up in unit containers and bearing a brand name 5
3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 5
3102 Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers 18
3103 Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers 5
3103 Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers 18
3104 Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers 5
3104 Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers 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
3105 Mineral or chemical fertilisers containing two or three of the fertilis-ing 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, which are clearly not to be used as fertilizers 18

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