Chapter 31 of the GST framework covers Fertilizers, and HSN Code 31031000 specifically identifies Mineral Or Chemical Fertilisers, Phosphatic Superphosphates for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Mineral Or Chemical Fertilisers, Phosphatic Superphosphates. Tax rates applicable include CGST at 0.09, SGST/UTGST at 0.09, and IGST at 0.18 for interstate movements. The standard unit of measurement is N.a.
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 31031000
Tax liability for Mineral Or Chemical Fertilisers, Phosphatic Superphosphates under HSN 31031000 varies by transaction geography. CGST at 0.09 combined with SGST/UTGST at 0.09 applies to local sales. Interstate movement attracts IGST at 0.18. All billing for Chapter 31 – Fertilizers products must use N.a.
Who Should Use HSN Code 31031000?
Any business engaged in supplying Mineral Or Chemical Fertilisers, Phosphatic Superphosphates must apply HSN 31031000 on invoices. The Fertilizers category under Chapter 31 requires this classification for wholesalers, retailers, exporters, and online marketplaces alike.
Business Registration Requirements
Planning to trade in Mineral Or Chemical Fertilisers, Phosphatic Superphosphates? Complete GST registration to legally collect taxes on goods under HSN 31031000. Businesses importing or exporting Fertilizers products require an Import Export Code. AD Code registration is essential for exporters to process international payments. Entrepreneurs should secure company registration as the foundational step.
Why Correct Classification Matters
Correct HSN Code 31031000 application for Mineral Or Chemical Fertilisers, Phosphatic Superphosphates ensures smooth input credit utilization and assessment processes. Track 0.09, 0.09, and 0.18 rate changes for Chapter 31 – Fertilizers through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 31031000 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 31031000 for accurate classification of Mineral Or Chemical Fertilisers, Phosphatic Superphosphates.
Can I claim input tax credit on Mineral Or Chemical Fertilisers, Phosphatic Superphosphates purchases?
Yes, registered businesses can claim input tax credit on Mineral Or Chemical Fertilisers, Phosphatic Superphosphates purchases made under HSN 31031000. Ensure your supplier mentions correct HSN code and GST rates (0.09, 0.09) on the invoice.
What is the difference between CGST and IGST for HSN 31031000?
CGST at 0.09 plus SGST/UTGST at 0.09 applies when Mineral Or Chemical Fertilisers, Phosphatic Superphosphates is sold within the same state. IGST at 0.18 is charged when goods move across state borders or are imported.
Is Import Export Code necessary for trading Mineral Or Chemical Fertilisers, Phosphatic Superphosphates domestically?
No, Import Export Code is only required if you plan to import or export Mineral Or Chemical Fertilisers, Phosphatic Superphosphates internationally. For domestic trade within Fertilizers, GST registration is sufficient.
