HSN Code 31031900 provides the tax classification for Other under Chapter 31 – Fertilizers of the GST tariff. Businesses dealing in Other must use this code for proper invoicing and return filing. Applicable taxes include CGST at 2.5/9%, SGST/UTGST at 2.5/9%, and IGST at 5/18%. The recognized 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 31031900
The taxation of Other under HSN Code 31031900 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 31031900?
Manufacturers, wholesalers, retailers, and exporters dealing in Other are required to mention HSN 31031900 on all tax documents. This classification under Fertilizers applies to businesses of all sizes operating within Chapter 31. Proper usage ensures accurate return filing and audit compliance.
Business Registration Requirements
Looking to deal in Other? GST registration is your first compliance requirement for HSN 31031900 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
Correct HSN Code 31031900 application for Other ensures smooth input credit utilization and assessment processes. Track 2.5/9%, 2.5/9%, and 5/18% rate changes for Chapter 31 – Fertilizers through official notifications for continuous compliance.
Frequently Asked Questions (FAQs)
What is HSN Code 31031900 used for?
HSN Code 31031900 is used to classify Other under Chapter 31 – Fertilizers for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
What are the GST rates applicable on HSN 31031900?
For Other, CGST applies at 2.5/9% and SGST/UTGST at 2.5/9% for intrastate supplies. Interstate transactions are taxed under IGST at 5/18%.
Do I need GST registration to trade in Other?
Yes, GST registration is mandatory for businesses dealing in Other under HSN 31031900. This enables you to legally collect taxes and claim input credits on purchases.
What registrations are required for importing Other?
For importing goods under Fertilizers, you need GST registration along with an Import Export Code. Exporters should also obtain AD Code registration for processing international payments.
