HSN Code 31026000 -- – Mineral or chemical fertilisers, nitrogenous double salts and mixtures of calciu (GST Rate 5%)

HSN Code 31026000

Mineral or chemical fertilisers, nitrogenous double salts and mixtures of calcium nitrate and ammonium nitrate

HSN31026000

Mineral or chemical fertilisers, nitrogenous double salts and mixtures of calcium nitrate and ammonium nitrate

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Heading: 3102
Subheading: 310260
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 double salts and mixtures of calciu. 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.

Frequently asked questions

What is HSN Code 31026000?
HSN Code 31026000 is the official Harmonized System of Nomenclature code for Mineral or chemical fertilisers, nitrogenous double salts and mixtures of calcium nitrate and ammonium nitrate, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 31026000?
HSN Code 31026000 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 31026000 belong to?
HSN Code 31026000 falls under Chapter 31 -- Fertilisers of the GST tariff.
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