Under the GST regime, HSN Code 31022990 classifies Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other within Chapter 31 – Fertilizers. This code is essential for businesses to correctly calculate and remit taxes on Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other. The applicable rates are CGST at 2.5%/9%, SGST/UTGST at 2.5%/9% for within-state sales, and IGST at 5%/18% 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... | 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... | 31022910 | 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 31022990
For Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other classified under HSN Code 31022990, tax computation follows GST principles. CGST at 2.5%/9% plus SGST/UTGST at 2.5%/9% covers intrastate sales. IGST at 5%/18% applies to interstate transactions. kg. is the prescribed measurement for Fertilizers under Chapter 31.
Who Should Use HSN Code 31022990?
All businesses supplying Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other are obligated to use HSN 31022990 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
Entering the Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other market requires essential registrations. GST registration enables legal tax collection on HSN 31022990 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
Correct HSN Code 31022990 application for Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other ensures smooth input credit utilization and assessment processes. Track 2.5%/9%, 2.5%/9%, and 5%/18% rate changes for Chapter 31 – Fertilizers through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
Where can I find the official GST rate for HSN 31022990?
Official GST rates for Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other under HSN 31022990 are published in government notifications and the CBIC website. Current rates are CGST 2.5%/9%, SGST/UTGST 2.5%/9%, and IGST 5%/18%.
Do online marketplaces need to mention HSN 31022990?
Yes, online marketplaces and e-commerce operators selling Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other must mention HSN Code 31022990 on invoices. This Fertilizers classification applies to all sales channels under Chapter 31.
What documents are needed for company registration to trade in Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other?
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading in Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other under HSN 31022990.
How often do GST rates change for Fertilizers products?
GST rates for Mineral Or Chemical Fertilisers, Nitrogenous Ammonium Sulphate; Double Salts And Mixtures Of Ammonium Sulphate And Ammonium Nitrate: Other : Other and other Fertilizers products under Chapter 31 may change through GST Council recommendations. Monitor official notifications to stay updated on 2.5%/9%, 2.5%/9%, and 5%/18% revisions.
