Chapter 31 of the GST framework covers Fertilizers, and HSN Code 31029090 specifically identifies Mineral Or Chemical Fertilisers, Nitrogenous Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Mineral Or Chemical Fertilisers, Nitrogenous Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other. Tax rates applicable include CGST at 2.5%/9%, SGST/UTGST at 2.5%/9%, and IGST at 5%/18% for interstate movements. The standard unit of measurement is 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 31029090
The taxation of Mineral Or Chemical Fertilisers, Nitrogenous Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other under HSN Code 31029090 depends on supply location. Intrastate transactions require CGST at 2.5%/9% and SGST/UTGST at 2.5%/9%. Interstate supplies are charged IGST at 5%/18%. Invoices should consistently use kg. for Fertilizers goods under Chapter 31.
Who Should Use HSN Code 31029090?
All businesses supplying Mineral Or Chemical Fertilisers, Nitrogenous Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other are obligated to use HSN 31029090 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 Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other? GST registration is your first compliance requirement for HSN 31029090 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 31029090 usage for Mineral Or Chemical Fertilisers, Nitrogenous Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other 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)
How many digits of HSN Code 31029090 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 31029090 for accurate classification of Mineral Or Chemical Fertilisers, Nitrogenous Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other.
Can I claim input tax credit on Mineral Or Chemical Fertilisers, Nitrogenous Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other purchases?
Yes, registered businesses can claim input tax credit on Mineral Or Chemical Fertilisers, Nitrogenous Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other purchases made under HSN 31029090. 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 31029090?
CGST at 2.5%/9% plus SGST/UTGST at 2.5%/9% applies when Mineral Or Chemical Fertilisers, Nitrogenous Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other 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 Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other domestically?
No, Import Export Code is only required if you plan to import or export Mineral Or Chemical Fertilisers, Nitrogenous Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : Other internationally. For domestic trade within Fertilizers, GST registration is sufficient.
