HSN Code 31023000
Mineral or chemical fertilisers, nitrogenous ammonium nitrate, whether or not in aqueous solution
HSN31023000
Mineral or chemical fertilisers, nitrogenous ammonium nitrate, whether or not in aqueous solution
5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
When does this rate apply?
Use this HSN Code on tax invoices when supplying Mineral or chemical fertilisers, nitrogenous ammonium nitrate, whether or not in. 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 31023000?
HSN Code 31023000 is the official Harmonized System of Nomenclature code for Mineral or chemical fertilisers, nitrogenous ammonium nitrate, whether or not in aqueous solution, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 31023000?
HSN Code 31023000 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 31023000 belong to?
HSN Code 31023000 falls under Chapter 31 -- Fertilisers of the GST tariff.