HSN code · Customs Tariff of India · GST rate
31028000 is the 8-digit HSN code for “Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution”: tariff item 3102 80 00 under heading 3102 of the Customs Tariff of India. The GST rate depends on the goods: the entries for this code carry 5% or 18%. Search a code or product below, or copy the code for your invoice.
This code
Chapter 31Heading 3102Sub-heading 3102 80Tariff item 3102 80 00
Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
Tariff item 3102 80 00 · Heading 3102 · Chapter 31, Customs Tariff of India
The code
What the code covers in the Customs Tariff of India, and the GST rate entries that apply to it.
310280008 digits: 31 + 02 + 80 + 003102 80 00Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solutionHow to read it
An HSN code is built in layers. Each pair of digits narrows the one before it: 2 digits = chapter, 4 = heading, 6 = sub-heading, 8 = tariff item in the Customs Tariff of India.
The broadest layer. Chapter 31 covers fertilisers. It sits in Section VI, products of the chemical or allied industries.
Mineral or chemical fertilisers, nitrogenous.
3102 80 is the 6-digit level of this tariff item; the Customs Tariff prints the item directly under heading 3102.
Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution. The full 8-digit code used in the Customs Tariff of India and on invoices that show the complete HSN.
Unit of quantity: kg.
GST rate
2 entries of the GST rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%. No single rate is stated for 31028000 here; read each entry's official description against your goods.
| Entry | Tariff column, as printed | Description, as printed | GST rate |
|---|---|---|---|
| Entries that cite 3102 (this code's heading) | |||
| Schedule I, S. No. 238Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 3102 | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | 5%IGST 5% · CGST 2.5% · SGST/UTGST 2.5%From 22 September 2025 |
| Schedule II, S. No. 39Notification No. 9/2025-Integrated Tax (Rate)Central Tax: Notification No. 9/2025-Central Tax (Rate) | 3102 | Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers | 18%IGST 18% · CGST 9% · SGST/UTGST 9%From 22 September 2025 |
Each entry applies only to the goods it describes. If none describes your goods, the entry for goods not specified elsewhere applies: Schedule II, S. No. 639, 18%: “Goods which are not specified in Schedule I, III, IV, V, VI or VII”.
Rates are IGST on inter-State supplies; on supplies within a State the same rate is split equally between CGST and SGST/UTGST, under Notification No. 9/2025-Central Tax (Rate) with the same S. Nos.
On your invoice
Notification No. 78/2020-Central Tax dated 15.10.2020 sets the minimum number of HSN digits on B2B tax invoices from 1 April 2021, by the business's aggregate turnover in the previous year.
Businesses with aggregate turnover up to ₹5 crore in the previous year show at least the heading, 3102, on B2B tax invoices.
Above ₹5 crore, at least the sub-heading, 310280, goes on B2B tax invoices.
Many businesses show the full 31028000, the tariff item itself.
Rate history
Rate depends on the goods
Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), which superseded Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017. The 2 entries in force from this date are listed in the GST rate section above.
Earlier rates under Notification 1/2017 are not shown here
Notification No. 1/2017-Integrated Tax (Rate) dated 28.06.2017 applied until it was superseded by Notification 9/2025.
Related codes
Heading 3102, mineral or chemical fertilisers, nitrogenous. The codes below sit closest to 31028000 in the Customs Tariff of India: the other tariff items under heading 3102 and codes elsewhere in chapter 31. Each is shown in the official wording and has its own page with its GST rate entries. Use the search above for any other code.
31029090Tariff item 3102 90 9031021010Tariff item 3102 10 1031021090Tariff item 3102 10 9031022100Tariff item 3102 21 0031022990Tariff item 3102 29 9031025000Tariff item 3102 50 0031026000Tariff item 3102 60 0031028000, this page's code, is tariff item 3102 80 00 under the same heading.
Codes under other headings of chapter 31, fertilisers. Each page shows that code's own heading and GST rate entries.
Questions
It depends on the goods: 2 entries of the rate notifications name this code's heading or particular goods in its chapter, and they carry 5% or 18%: Schedule I, S. No. 238 (5%); Schedule II, S. No. 39 (18%). Each entry applies only to the goods it describes; if none describes your goods, Schedule II, S. No. 639 (18%) applies. The full wording of every entry is in the GST rate section above.
At least 4 digits if your aggregate turnover in the previous year was up to ₹5 crore, and at least 6 digits above ₹5 crore, on B2B tax invoices (Notification No. 78/2020-Central Tax dated 15.10.2020, from 1 April 2021). For this code that is 3102 or 310280; many businesses use the full 31028000.
Tariff item 3102 80 00 of the Customs Tariff of India, First Schedule: “Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution”, under heading 3102 (“Mineral or chemical fertilisers, nitrogenous”), in chapter 31 (fertilisers), Section VI (products of the chemical or allied industries). Unit of quantity: kg.
About this page
The section, chapter, heading, sub-heading and tariff item on this page are taken from the Customs Tariff of India, First Schedule (Customs Tariff Act, 1975), CBIC edition as on 30 June 2024, with the tariff-line changes of the Finance (No. 2) Act 2024, Finance Act 2025 and Finance Act 2026 applied. The GST entries are taken from Notification No. 9/2025-Integrated Tax (Rate) and No. 9/2025-Central Tax (Rate) dated 17.09.2025 (as corrected 18.09.2025), as amended by Notifications 19/2025 and 01/2026; exemptions: Notification No. 10/2025.
This is reference information for classification and invoicing. It is not advice on how your own goods should be classified, and the official tariff and notifications prevail if the two ever differ. A change in the tariff or in a rate notification re-opens this page for an update.
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