HSN Code 31021090 provides the tax classification for Mineral Or Chemical Fertilizers, Nitrogenous - Urea, Whether Or Not In Aqueous Solution: Other under Chapter 31 – Fertilizers of the GST tariff. Businesses dealing in Mineral Or Chemical Fertilizers, Nitrogenous - Urea, Whether Or Not In Aqueous Solution: Other must use this code for proper invoicing and return filing. Applicable taxes include CGST at 2.5%/9%, SGST/UTGST at 2.5%/9%, and IGST at 5%/18%. The recognized unit of measurement is 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... | 31010092 | 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... | 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 31021090
Goods classified as Mineral Or Chemical Fertilizers, Nitrogenous - Urea, Whether Or Not In Aqueous Solution: Other under HSN 31021090 are taxed based on transaction type. Local sales attract CGST at 2.5%/9% plus SGST/UTGST at 2.5%/9%. For supplies crossing state boundaries, IGST at 5%/18% applies. Documentation must reflect kg. as the measurement standard for Chapter 31 – Fertilizers products.
Who Should Use HSN Code 31021090?
All businesses supplying Mineral Or Chemical Fertilizers, Nitrogenous - Urea, Whether Or Not In Aqueous Solution: Other are obligated to use HSN 31021090 on tax invoices. From producers to retailers within Fertilizers, Chapter 31 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Planning to trade in Mineral Or Chemical Fertilizers, Nitrogenous - Urea, Whether Or Not In Aqueous Solution: Other? Complete GST registration to legally collect taxes on goods under HSN 31021090. Businesses importing or exporting Fertilizers products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Using HSN Code 31021090 accurately for Mineral Or Chemical Fertilizers, Nitrogenous - Urea, Whether Or Not In Aqueous Solution: Other avoids compliance issues and facilitates credit claims. Monitor changes to 2.5%/9%, 2.5%/9%, and 5%/18% rates for Chapter 31 – Fertilizers to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
What is HSN Code 31021090 used for?
HSN Code 31021090 is used to classify Mineral Or Chemical Fertilizers, Nitrogenous - Urea, Whether Or Not In Aqueous Solution: Other under Chapter 31 – Fertilizers for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
What are the GST rates applicable on HSN 31021090?
For Mineral Or Chemical Fertilizers, Nitrogenous - Urea, Whether Or Not In Aqueous Solution: Other, CGST applies at 2.5%/9% and SGST/UTGST at 2.5%/9% for intrastate supplies. Interstate transactions are taxed under IGST at 5%/18%.
Do I need GST registration to trade in Mineral Or Chemical Fertilizers, Nitrogenous - Urea, Whether Or Not In Aqueous Solution: Other?
Yes, GST registration is mandatory for businesses dealing in Mineral Or Chemical Fertilizers, Nitrogenous - Urea, Whether Or Not In Aqueous Solution: Other under HSN 31021090. This enables you to legally collect taxes and claim input credits on purchases.
What registrations are required for importing Mineral Or Chemical Fertilizers, Nitrogenous - Urea, Whether Or Not In Aqueous Solution: Other?
For importing goods under Fertilizers, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
