Chapter 31 of the GST framework covers Fertilizers, and HSN Code 31022100 specifically identifies Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate. Tax rates applicable include CGST at 2.5%/9%, SGST/UTGST at 2.5%/9%, and IGST at 5%/18% for interstate movements. The standard 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... | 31021090 | Mineral Or Chemical Fertilizers, Nitrogenous - Ure... | 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 31022100
The tax structure for Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate under HSN Code 31022100 follows a dual taxation model. CGST is levied at 2.5%/9% and SGST/UTGST at 2.5%/9% for intrastate sales. Interstate transactions attract IGST at 5%/18%. All invoices must record quantities in kg. as the standard measurement for goods under Chapter 31 – Fertilizers.
Who Should Use HSN Code 31022100?
Traders, manufacturers, and importers of Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate are required to mention HSN Code 31022100 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 Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate market requires essential registrations. GST registration enables legal tax collection on HSN 31022100 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 31022100 for Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate streamlines audit processes and supports valid credit claims. Stay updated on 2.5%/9%, 2.5%/9%, and 5%/18% rates for Chapter 31 – Fertilizers through government circulars to ensure uninterrupted compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 31022100 should I mention on invoices?
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 31022100 for accurate classification of Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate.
Can I claim input tax credit on Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate purchases?
Yes, registered businesses can claim input tax credit on Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate purchases made under HSN 31022100. Ensure your supplier mentions correct HSN code and GST rates (2.5%/9%, 2.5%/9%) on the invoice.
What is the difference between CGST and IGST for HSN 31022100?
CGST at 2.5%/9% plus SGST/UTGST at 2.5%/9% applies when Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate is sold within the same state. IGST at 5%/18% is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate domestically?
No, Import Export Code is only required if you plan to import or export Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Ammonium Sulphate internationally. For domestic trade within Fertilizers, GST registration is sufficient.
