HSN Code 31043000 -- – Mineral or chemical fertilisers, potassic potassium sulphate (GST Rate 5%)

HSN Code 31043000

Mineral or chemical fertilisers, potassic potassium sulphate

HSN31043000

Mineral or chemical fertilisers, potassic potassium sulphate

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 31 -- Fertilisers
Heading: 3104
Subheading: 310430
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 Mineral or chemical fertilisers, potassic potassium sulphate. 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.

Create an invoice with this code → See all items at 5% →

Related codes from Fertilisers

31041000
Mineral or chemical fertilisers, potassic carnallite, sylvite and othe
5%
31042000
Mineral or chemical fertilisers, potassic potassium chloride
5%
31049000
Mineral or chemical fertilisers, potassic other
5%
31010010
Animal or vegetable fertilisers, whether or not mixed together or chem
5%
31010091
Animal or vegetable fertilisers, whether or not mixed together or chem
5%

Frequently asked questions

What is HSN Code 31043000?
HSN Code 31043000 is the official Harmonized System of Nomenclature code for Mineral or chemical fertilisers, potassic potassium sulphate, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 31043000?
HSN Code 31043000 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 31043000 belong to?
HSN Code 31043000 falls under Chapter 31 -- Fertilisers of the GST tariff.
Scroll to Top