HSN Code: 31022910 Mineral Or Chemical Fertilisers,

31022910 is the designated HSN classification for Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Ammonium Sulphonitrate, categorized under Chapter 31 – Fertilizers in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Ammonium Sulphonitrate must apply this code correctly on invoices and tax returns. The applicable tax rates include CGST at 2.5%/9%, SGST/UTGST at 2.5%/9% for local transactions, and IGST at 5%/18% for interstate supplies. Quantities are measured in kg. for billing purposes.

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...	31022100	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 31022910

The tax structure for Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Ammonium Sulphonitrate under HSN Code 31022910 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 31022910?

All businesses supplying Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Ammonium Sulphonitrate are obligated to use HSN 31022910 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

Looking to deal in Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Ammonium Sulphonitrate? GST registration is your first compliance requirement for HSN 31022910 goods. International traders in Fertilizers products must obtain an Import Export Code. AD Code registration facilitates export payment processing. Company registration should precede all other business approvals.

Why Correct Classification Matters

Accurate application of HSN Code 31022910 for Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Ammonium Sulphonitrate enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 31 – Fertilizers should monitor rate updates (2.5%/9%, 2.5%/9%, 5%/18%) through official notifications to maintain seamless compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 31022910 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 31022910 for accurate classification of Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Ammonium Sulphonitrate.

Can I claim input tax credit on Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Ammonium Sulphonitrate 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: Other : Ammonium Sulphonitrate purchases made under HSN 31022910. 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 31022910?

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: Other : Ammonium Sulphonitrate 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: Other : Ammonium Sulphonitrate 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: Other : Ammonium Sulphonitrate internationally. For domestic trade within Fertilizers, GST registration is sufficient.