HSN Codes · Chapter 31: Fertilisers

HSN Code 3104

Fertilisers — mineral or chemical fertilisers, potassic

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 3104

The first two digits (31) place this code in chapter 31 — Fertilisers. As a 4-digit heading it groups a whole product family; 6 and 8-digit codes underneath it get more specific. Remember: you can never invent a shorter code by truncating a longer one — only codes that exist in the official tariff are valid.

Mineral and chemical fertilisers — nitrogenous, phosphatic, potassic, and mixed — mostly at the concessional 5% rate.

More specific codes under 3104

  • 31041000 — Mineral or chemical fertilisers, potassic carnallite, sylvite and other crude natural potassium salts
  • 310420 — Fertilisers — mineral or chemical fertilisers, potassic — potassium chloride
  • 31042000 — Fertilisers — mineral or chemical fertilisers, potassic — potassium chloride — potassium chloride
  • 310430 — Fertilisers — mineral or chemical fertilisers, potassic — potassium sulphate
  • 31043000 — Fertilisers — mineral or chemical fertilisers, potassic — potassium sulphate — potassium sulphate
  • 310490 — Fertilisers — mineral or chemical fertilisers, potassic — other
  • 31049000 — Fertilisers — mineral or chemical fertilisers, potassic — other — other

Frequently asked questions

The GST rate under 3104 depends on the specific item and applicable notifications. Check the classification with our HSN code finder and confirm the rate before invoicing.
Businesses with annual aggregate turnover of ₹5 crore or more must report at least 6 digits on e-invoices and e-way bills; below ₹5 crore, 4 digits is the B2B minimum. Exports require 8 digits.
Every line item on a GST tax invoice carries its HSN code alongside the description, quantity, taxable value, and tax breakup. The code also flows into your GSTR-1 HSN summary and e-way bills.

Related tools & guides

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