31025000 is the designated HSN classification for Mineral Or Chemical Fertilisers, Nitrogenous Sodium Nitrate, categorized under Chapter 31 – Fertilizers in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Mineral Or Chemical Fertilisers, Nitrogenous Sodium Nitrate 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... | 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% |
GST Rates for HSN 31025000
For Mineral Or Chemical Fertilisers, Nitrogenous Sodium Nitrate classified under HSN Code 31025000, 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 31025000?
All businesses supplying Mineral Or Chemical Fertilisers, Nitrogenous Sodium Nitrate are obligated to use HSN 31025000 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 Sodium Nitrate? GST registration is your first compliance requirement for HSN 31025000 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 HSN Code 31025000 usage for Mineral Or Chemical Fertilisers, Nitrogenous Sodium Nitrate simplifies reconciliation and protects against penalties. Keep current with 2.5%/9%, 2.5%/9%, and 5%/18% updates for Chapter 31 – Fertilizers to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
Where can I find the official GST rate for HSN 31025000?
Official GST rates for Mineral Or Chemical Fertilisers, Nitrogenous Sodium Nitrate under HSN 31025000 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 31025000?
Yes, online marketplaces and e-commerce operators selling Mineral Or Chemical Fertilisers, Nitrogenous Sodium Nitrate must mention HSN Code 31025000 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 Sodium Nitrate?
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 Sodium Nitrate under HSN 31025000.
How often do GST rates change for Fertilizers products?
GST rates for Mineral Or Chemical Fertilisers, Nitrogenous Sodium Nitrate 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.
