HSN Code 31024000
Mineral or chemical fertilisers, nitrogenous mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
Mineral or chemical fertilisers, nitrogenous mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
When does this rate apply?
Use this HSN Code on tax invoices when supplying Mineral or chemical fertilisers, nitrogenous mixtures of ammonium nitrate with c. 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.