HSN Code 31054000 -- – Mineral or chemical fertiliserscontaining two or three of the fertilising elemen (GST Rate 5%)

HSN Code 31054000

Mineral or chemical fertiliserscontaining 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 ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)

HSN31054000

Mineral or chemical fertiliserscontaining 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 ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 31 -- Fertilisers
Heading: 3105
Subheading: 310540
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 fertiliserscontaining two or three of the fertilising elemen. 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

31051000
Mineral or chemical fertiliserscontaining two or three of the fertilis
5%
31052000
Mineral or chemical fertiliserscontaining two or three of the fertilis
5%
31053000
Mineral or chemical fertiliserscontaining two or three of the fertilis
5%
31055100
Mineral or chemical fertiliserscontaining two or three of the fertilis
5%
31055900
Mineral or chemical fertiliserscontaining two or three of the fertilis
5%

Frequently asked questions

What is HSN Code 31054000?
HSN Code 31054000 is the official Harmonized System of Nomenclature code for Mineral or chemical fertiliserscontaining two or three of the fertilising elements nitrogen,phosphorus and potassium; ot, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 31054000?
HSN Code 31054000 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 31054000 belong to?
HSN Code 31054000 falls under Chapter 31 -- Fertilisers of the GST tariff.
Scroll to Top