HSN Code 31055100 -- – Mineral or chemical fertiliserscontaining two or three of the fertilising elemen (GST Rate 5%)

HSN Code 31055100

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 other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : containing nitrates and phosphates

HSN31055100

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 other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus : containing nitrates and phosphates

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 31 -- Fertilisers
Heading: 3105
Subheading: 310551
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

31055900
Mineral or chemical fertiliserscontaining two or three of the fertilis
5%
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%
31054000
Mineral or chemical fertiliserscontaining two or three of the fertilis
5%

Frequently asked questions

What is HSN Code 31055100?
HSN Code 31055100 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 31055100?
HSN Code 31055100 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 31055100 belong to?
HSN Code 31055100 falls under Chapter 31 -- Fertilisers of the GST tariff.
Scroll to Top