Chapter 31:HSN Code & GST Rate for Fertilizers

Rates (%)	Products Description	HSN Codes	Export and Import HSN Codes
NIL	All goods and organic manure [other than put up in unit containers and bearing a registered brand name]	3101	31010010, 31010091, 31010092, 31010099
5%	All goods i.e. animal or vegetable fertilizers or organic fertilisers put up in unit containers and bearing a brand name	3101	31010010, 31010091, 31010092, 31010099
5%	Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers	3102	31021000, 31022100, 31022910, 31022990, 31023000, 31024000, 31025000, 31026000, 31028000, 31029010, 31029090
5%	Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers	3103	31031000, 31039000
18%	Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers	3103	31031000, 31039000
5%	Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers	3104	31042000, 31043000, 31049000
18%	Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers	3104	31042000, 31043000, 31049000
5%	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	3105	31051000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090
18%	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, which are clearly not to be used as fertilizers	3105	31051000, 31052000, 31053000, 31054000, 31055100, 31055900, 31056000, 31059010, 31059090