HSN Code 31022990 -- – Mineral or chemical fertilisers, nitrogenous ammonium sulphate; double salts and (GST Rate 5%)

HSN Code 31022990

Mineral or chemical fertilisers, nitrogenous ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: other : other

HSN31022990

Mineral or chemical fertilisers, nitrogenous ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: other : other

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 31 -- Fertilisers
Heading: 3102
Subheading: 310229
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, nitrogenous ammonium sulphate; double salts and. 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

31022100
Mineral or chemical fertilisers, nitrogenous ammonium sulphate; double
5%
31022910
Mineral or chemical fertilisers, nitrogenous ammonium sulphate; double
5%
31021000
Mineral or chemical fertilisers, nitrogenous urea, whether or not in a
5%
31023000
Mineral or chemical fertilisers, nitrogenous ammonium nitrate, whether
5%
31024000
Mineral or chemical fertilisers, nitrogenous mixtures of ammonium nitr
5%

Frequently asked questions

What is HSN Code 31022990?
HSN Code 31022990 is the official Harmonized System of Nomenclature code for Mineral or chemical fertilisers, nitrogenous ammonium sulphate; double salts and mixtures of ammonium sulphate and ammon, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 31022990?
HSN Code 31022990 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 31022990 belong to?
HSN Code 31022990 falls under Chapter 31 -- Fertilisers of the GST tariff.
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