Within Chapter 31 – Fertilizers, HSN Code 31028000 serves as the official classification for Mineral Or Chemical Fertilisers, Nitrogenous Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution. This code determines tax rates and compliance obligations for all entities trading in Mineral Or Chemical Fertilisers, Nitrogenous Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution. CGST applies at 2.5%/9%, SGST/UTGST at 2.5%/9% for local transactions, and IGST at 5%/18% for interstate supplies. Measurement is standardized in 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... | 31022990 | Mineral Or Chemical Fertilisers, Nitrogenous Ammon... | 2.5%/9% | 2.5%/9% | 5%/18% |
GST Rates for HSN 31028000
Goods classified as Mineral Or Chemical Fertilisers, Nitrogenous Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution under HSN 31028000 are taxed based on transaction type. Local sales attract CGST at 2.5%/9% plus SGST/UTGST at 2.5%/9%. For supplies crossing state boundaries, IGST at 5%/18% applies. Documentation must reflect kg. as the measurement standard for Chapter 31 – Fertilizers products.
Who Should Use HSN Code 31028000?
Every entity transacting in Mineral Or Chemical Fertilisers, Nitrogenous Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution must quote HSN Code 31028000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Fertilizers. Chapter 31 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Starting a business involving Mineral Or Chemical Fertilisers, Nitrogenous Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution? GST registration is mandatory for collecting and remitting taxes on HSN 31028000 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 31028000 for Mineral Or Chemical Fertilisers, Nitrogenous Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution 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 31028000 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 31028000 for accurate classification of Mineral Or Chemical Fertilisers, Nitrogenous Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution.
Can I claim input tax credit on Mineral Or Chemical Fertilisers, Nitrogenous Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution purchases?
Yes, registered businesses can claim input tax credit on Mineral Or Chemical Fertilisers, Nitrogenous Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution purchases made under HSN 31028000. 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 31028000?
CGST at 2.5%/9% plus SGST/UTGST at 2.5%/9% applies when Mineral Or Chemical Fertilisers, Nitrogenous Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution 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 Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution domestically?
No, Import Export Code is only required if you plan to import or export Mineral Or Chemical Fertilisers, Nitrogenous Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution internationally. For domestic trade within Fertilizers, GST registration is sufficient.
