31031100 is the designated HSN classification for Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5), categorized under Chapter 31 – Fertilizers in the GST tariff structure. Businesses involved in trading, manufacturing, or importing Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5) 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 31031100
For Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5) classified under HSN Code 31031100, tax computation follows GST principles. CGST at 2.5/9% plus SGST/UTGST at 2.5/9% covers intrastate sales. IGST at 5/18% applies to interstate transactions. kg. is the prescribed measurement for Fertilizers under Chapter 31.
Who Should Use HSN Code 31031100?
Traders, manufacturers, and importers of Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5) are required to mention HSN Code 31031100 on all GST documents. This Fertilizers classification under Chapter 31 is mandatory for compliance across all business formats including online sellers.
Business Registration Requirements
Starting a business involving Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5)? GST registration is mandatory for collecting and remitting taxes on HSN 31031100 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
Accurate application of HSN Code 31031100 for Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5) enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 31 – Fertilizers should monitor rate updates (2.5/9%, 2.5/9%, 5/18%) through official notifications to maintain seamless compliance.
Frequently Asked Questions (FAQs)
How many digits of HSN Code 31031100 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 31031100 for accurate classification of Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5).
Can I claim input tax credit on Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5) purchases?
Yes, registered businesses can claim input tax credit on Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5) purchases made under HSN 31031100. 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 31031100?
CGST at 2.5/9% plus SGST/UTGST at 2.5/9% applies when Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5) 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 Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5) domestically?
No, Import Export Code is only required if you plan to import or export Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5) internationally. For domestic trade within Fertilizers, GST registration is sufficient.
