Under the GST regime, HSN Code 31010092 classifies Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated; Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Tr... within Chapter 31 – Fertilizers. This code is essential for businesses to correctly calculate and remit taxes on Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated; Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Tr.... The applicable rates are CGST at Nil/2.5%, SGST/UTGST at Nil/2.5% for within-state sales, and IGST at Nil/5% for interstate supplies. Goods are quantified using kg..
HSN Codes under Chapter 31 – Fertilizers
Below are related HSN codes from Chapter 31 – Fertilizers for your reference:
| Chapter | HSN Code | Description | CGST | SGST/UTGST | IGST |
|---|---|---|---|---|---|
| Fertilizers... | 31010010 | Animal Or Vegetable Fertilisers, Whether Or Not Mi... | Nil/2.5% | Nil/2.5% | Nil/5% |
| Fertilizers... | 31010091 | Animal Or Vegetable Fertilisers, Whether Or Not Mi... | Nil/2.5% | Nil/2.5% | Nil/5% |
| Fertilizers... | 31010099 | Animal Or Vegetable Fertilisers, Whether Or Not Mi... | Nil/2.5% | Nil/2.5% | Nil/5% |
| Fertilizers... | 31021000 | Mineral Or Chemical Fertilisers, Nitrogenous Urea,... | 2.5%/9% | 2.5%/9% | 5%/18% |
| Fertilizers... | 31021010 | Mineral Or Chemical Fertilizers, Nitrogenous- Ure... | 2.5%/9% | 2.5%/9% | 5%/18% |
| Fertilizers... | 31021090 | Mineral Or Chemical Fertilizers, Nitrogenous - Ure... | 2.5%/9% | 2.5%/9% | 5%/18% |
| Fertilizers... | 31022100 | Mineral Or Chemical Fertilisers, Nitrogenous Ammon... | 2.5%/9% | 2.5%/9% | 5%/18% |
| Fertilizers... | 31022910 | Mineral Or Chemical Fertilisers, Nitrogenous Ammon... | 2.5%/9% | 2.5%/9% | 5%/18% |
| Fertilizers... | 31022990 | Mineral Or Chemical Fertilisers, Nitrogenous Ammon... | 2.5%/9% | 2.5%/9% | 5%/18% |
| Fertilizers... | 31023000 | Mineral Or Chemical Fertilisers, Nitrogenous Ammon... | 2.5%/9% | 2.5%/9% | 5%/18% |
GST Rates for HSN 31010092
Goods classified as Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated; Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Tr... under HSN 31010092 are taxed based on transaction type. Local sales attract CGST at Nil/2.5% plus SGST/UTGST at Nil/2.5%. For supplies crossing state boundaries, IGST at Nil/5% applies. Documentation must reflect kg. as the measurement standard for Chapter 31 – Fertilizers products.
Who Should Use HSN Code 31010092?
Traders, manufacturers, and importers of Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated; Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Tr... are required to mention HSN Code 31010092 on all GST documents. This Fertilizers classification under Chapter 31 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Entering the Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated; Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Tr... market requires essential registrations. GST registration enables legal tax collection on HSN 31010092 goods. For cross-border trade in Fertilizers items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Proper use of HSN Code 31010092 for Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated; Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Tr... streamlines audit processes and supports valid credit claims. Stay updated on Nil/2.5%, Nil/2.5%, and Nil/5% rates for Chapter 31 – Fertilizers through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
The number of HSN digits depends on your annual turnover. Businesses with turnover above Rs 5 crore must mention 6 digits, while others may use 4 digits. Always use the complete HSN 31010092 for accurate classification of Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated; Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Tr....
Yes, registered businesses can claim input tax credit on Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated; Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Tr... purchases made under HSN 31010092. Ensure your supplier mentions correct HSN code and GST rates (Nil/2.5%, Nil/2.5%) on the invoice.
CGST at Nil/2.5% plus SGST/UTGST at Nil/2.5% applies when Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated; Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Tr... is sold within the same state. IGST at Nil/5% is charged when goods move across state borders or are imported.
No, Import Export Code is only required if you plan to import or export Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated; Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Tr... internationally. For domestic trade within Fertilizers, GST registration is sufficient.