HSN code · Customs Tariff of India · No longer a tariff item
31021000 is not a tariff item in the current Customs Tariff of India: the CBIC edition as on 30 June 2024, with the Finance Act line changes to 1 May 2026, lists no 8-digit line 3102 10 00. Its sub-heading, 3102 10, is in force and is divided into 2 tariff items; goods once declared under 31021000 now fall under one of them. The lines, and how to choose between them, are below.
Status of this code
Not a tariff item in the current Customs Tariff of India
The change
What the current tariff shows, and what it does not.
31021000 was used as an 8-digit HSN code under sub-heading 3102 10 of heading 3102 (“Mineral or chemical fertilisers, nitrogenous”). The old line's wording and the Finance Act that removed it are not in the sources checked, so neither is stated here.
The CBIC edition as on 30 June 2024 of the Customs Tariff of India has no tariff item 3102 10 00. Sub-heading 3102 10 (Urea, whether or not in aqueous solution
) is in force and is divided into 2 tariff items.
The 2 lines listed below share the goods. Each has its own GST rate entries, shown on its page.
Where the goods went
2 tariff items of the Customs Tariff of India share the goods of 31021000. Grouped as the tariff prints them. All sit under sub-heading 3102 10 (“Urea, whether or not in aqueous solution”) of heading 3102.
3102 10 103102 10 90Each line is quoted from the Customs Tariff of India as printed. Every line is linked to its own page here.
Choosing a line
Match your goods to the official wording. Only the Customs Tariff's own words are used below; nothing is added to them.
Fertilizer grade, conforming to Standard IS 5406→
3102 10 10Other(goods of this group not named in another line) →
3102 10 90Pick the line whose wording names your goods.
A line reading “Other” takes the goods of its group that no other line in the group names. Specific lines come before “Other”.
GST rates are not repeated here: each current code's page shows its own GST rate entries.
About this page
The current lines are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The code's absence is checked against the same edition; the date of its removal and its old wording are not stated, because no official source for them was found.
This is reference information on a code that is no longer a tariff item. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff re-opens this page for an update.
Still see 31021000 on an old invoice, or not sure which current line to use? Use the WhatsApp button on this page or call +91 945 945 6700 and tell us which goods you are looking at.