HSN Code 31031000 -- – Mineral or chemical fertilisers, phosphatic superphosphates (GST Rate 5%)

HSN Code 31031000

Mineral or chemical fertilisers, phosphatic superphosphates

HSN31031000

Mineral or chemical fertilisers, phosphatic superphosphates

5%
IGST
Schedule I
CGST2.5%
SGST/UTGST2.5%
CessNil
Chapter: Chapter 31 -- Fertilisers
Heading: 3103
Subheading: 310310
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, phosphatic superphosphates. 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

31032000
Mineral or chemical fertilisers, phosphatic basic slag
5%
31039000
Mineral or chemical fertilisers, phosphatic 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%
31010092
Animal or vegetable fertilisers, whether or not mixed together or chem
5%

Frequently asked questions

What is HSN Code 31031000?
HSN Code 31031000 is the official Harmonized System of Nomenclature code for Mineral or chemical fertilisers, phosphatic superphosphates, as per the CBIC GST rate schedule.
What is the GST rate for HSN Code 31031000?
HSN Code 31031000 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 31031000 belong to?
HSN Code 31031000 falls under Chapter 31 -- Fertilisers of the GST tariff.
Scroll to Top