31026000 is the designated HSN classification for Mineral Or Chemical Fertilisers, Nitrogenous Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate, categorized under Chapter 31 – Fertilizers in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Mineral Or Chemical Fertilisers, Nitrogenous Double Salts And Mixtures Of Calcium Nitrate And Ammonium 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 31026000
Tax liability for Mineral Or Chemical Fertilisers, Nitrogenous Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate under HSN 31026000 varies by transaction geography. CGST at 2.5%/9% combined with SGST/UTGST at 2.5%/9% applies to local sales. Interstate movement attracts IGST at 5%/18%. All billing for Chapter 31 – Fertilizers products must use kg..
Who Should Use HSN Code 31026000?
All businesses supplying Mineral Or Chemical Fertilisers, Nitrogenous Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate are obligated to use HSN 31026000 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
Starting a business involving Mineral Or Chemical Fertilisers, Nitrogenous Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate? GST registration is mandatory for collecting and remitting taxes on HSN 31026000 goods. Companies planning international trade within Fertilizers must obtain an Import Export Code. Exporters need AD Code registration for receiving foreign payments. New entrepreneurs should complete company registration before pursuing trade-specific approvals.
Why Correct Classification Matters
Proper use of HSN Code 31026000 for Mineral Or Chemical Fertilisers, Nitrogenous Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate 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)
Where can I find the official GST rate for HSN 31026000?
Official GST rates for Mineral Or Chemical Fertilisers, Nitrogenous Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate under HSN 31026000 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 31026000?
Yes, online marketplaces and e-commerce operators selling Mineral Or Chemical Fertilisers, Nitrogenous Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate must mention HSN Code 31026000 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 Double Salts And Mixtures Of Calcium Nitrate And Ammonium 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 Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate under HSN 31026000.
How often do GST rates change for Fertilizers products?
GST rates for Mineral Or Chemical Fertilisers, Nitrogenous Double Salts And Mixtures Of Calcium Nitrate And Ammonium 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.
