HSN Code 31010092 -- – Animal or vegetable fertilisers, whether or not mixed together or chemically tre (GST Rate 5%)

HSN Code 31010092

Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products : other : animal excreta

HSN31010092

Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products : other : animal excreta

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 3101
Subheading: 310100
Source: Notification No. 9/2025 - Central Tax (Rate)
Effective from: 2025-09-22
Last verified: 2026-06-03

When does this rate apply?

Use this HSN Code on tax invoices when supplying Animal or vegetable fertilisers, whether or not mixed together or chemically tre. GST is charged at 5% (IGST for inter-state, or CGST 2.5% + SGST 2.5% for intra-state). If the supply is exported under LUT, the rate is zero with no IGST charged.

This page is reviewed by CA Tirumalesh. For high-value or unusual transactions, confirm with the latest CBIC notification or consult a chartered accountant before invoicing.

Frequently asked questions

What is HSN Code 31010092?
HSN Code 31010092 is the official Harmonized System of Nomenclature code for Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 31010092?
HSN Code 31010092 attracts GST at 5% (IGST). For intra-state supplies, this is split as CGST 2.5% + SGST 2.5%. As per Notification No. 9/2025 - Central Tax (Rate).
Which chapter does HSN Code 31010092 belong to?
HSN Code 31010092 falls under Chapter 31 -- Fertilisers of the GST tariff.
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