Under the GST regime, HSN Code 31039000 classifies Mineral Or Chemical Fertilisers, Phosphatic Other within Chapter 31 – Fertilizers. This code is essential for businesses to correctly calculate and remit taxes on Mineral Or Chemical Fertilisers, Phosphatic Other. The applicable rates are CGST at 2.5/9%, SGST/UTGST at 2.5/9% for within-state sales, and IGST at 5/18% for interstate supplies. Goods are quantified using 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 31039000
The taxation of Mineral Or Chemical Fertilisers, Phosphatic Other under HSN Code 31039000 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 31039000?
Manufacturers, wholesalers, retailers, and exporters dealing in Mineral Or Chemical Fertilisers, Phosphatic Other are required to mention HSN 31039000 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 Mineral Or Chemical Fertilisers, Phosphatic Other? GST registration is your first compliance requirement for HSN 31039000 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
Using HSN Code 31039000 accurately for Mineral Or Chemical Fertilisers, Phosphatic Other avoids compliance issues and facilitates credit claims. Monitor changes to 2.5/9%, 2.5/9%, and 5/18% rates for Chapter 31 – Fertilizers to maintain accurate filings and smooth business operations.
Frequently Asked Questions (FAQs)
Which chapter does HSN Code 31039000 belong to?
HSN Code 31039000 falls under Chapter 31 – Fertilizers in the GST tariff schedule. This chapter covers various goods including Mineral Or Chemical Fertilisers, Phosphatic Other.
Is IGST applicable on Mineral Or Chemical Fertilisers, Phosphatic Other?
Yes, IGST at 5/18% is applicable when Mineral Or Chemical Fertilisers, Phosphatic Other is supplied interstate or imported. For local sales within a state, CGST at 2.5/9% and SGST/UTGST at 2.5/9% apply instead.
Can e-commerce sellers use HSN Code 31039000?
Yes, e-commerce sellers dealing in Mineral Or Chemical Fertilisers, Phosphatic Other must use HSN 31039000 on their invoices. This applies to all online platforms operating under Fertilizers classification.
How do I start an import business for Fertilizers goods?
To import goods under Fertilizers, complete GST registration first, then obtain an Import Export Code from DGFT. Proper company registration provides the legal foundation for your import operations.
