HSN Codes · Chapter 31: Fertilisers

HSN Code 3105

Mineral or chemical fertilisers containing 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

Typical GST rate

Varies

Depends on sub-classification

Type

Goods

HSN classification

Code level

4-digit

Heading

Reading code 3105

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 3105

  • 310510 — Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
  • 31051000 — Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
  • 310520 — Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium
  • 31052000 — Mineral or chemical fertilisers containing the three fertilising elements nitrogen,phosphorus and potassium
  • 310530 — Diammonium hydrogen ortho phosphate (diammonium phosphate)
  • 31053000 — Diammonium hydrogen ortho phosphate(diammonium phosphate)
  • 310540 — Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)
  • 31054000 — Ammonium dihydrogen ortho phosphate(monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate)
  • 310551 — Mineral or chemical fertilisers containing 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 — containing nitrates and phosphates
  • 31055100 — Mineral or chemical fertilisers containing 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 — containing nitrates and phosphates — containing nitrates and phosphates

Frequently asked questions

The GST rate under 3105 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.

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