Chapter 31 of the GST framework covers Fertilizers, and HSN Code 31053000 specifically identifies Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr... for taxation purposes. This classification is mandatory for all businesses engaged in the supply of Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr.... 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 31053000

Goods classified as Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr... under HSN 31053000 are taxed based on transaction type. Local sales attract CGST at 2.5/9% plus SGST/UTGST at 2.5/9%. For supplies crossing state boundaries, IGST at 5/18% applies. Documentation must reflect kg. as the measurement standard for Chapter 31 – Fertilizers products.

Who Should Use HSN Code 31053000?

Any business engaged in supplying Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr... must apply HSN 31053000 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 Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr...? Complete GST registration to legally collect taxes on goods under HSN 31053000. 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

Proper use of HSN Code 31053000 for Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr... streamlines audit processes and supports valid credit claims. Stay updated on 2.5/9%, 2.5/9%, and 5/18% rates for Chapter 31 – Fertilizers through government circulars to ensure uninterrupted compliance.

Frequently Asked Questions (FAQs)

How many digits of HSN Code 31053000 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 31053000 for accurate classification of Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr....

Can I claim input tax credit on Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr... purchases?

Yes, registered businesses can claim input tax credit on Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr... purchases made under HSN 31053000. 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 31053000?

CGST at 2.5/9% plus SGST/UTGST at 2.5/9% applies when Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr... 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 Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr... domestically?

No, Import Export Code is only required if you plan to import or export Mineral Or Chemical Fertiliserscontaining Two Or Three Of The Fertilising Elements Nitrogen,Phosphorus And Potassium; Other Fertilisers;Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg Diammonium Hydr... internationally. For domestic trade within Fertilizers, GST registration is sufficient.

More HSN codes from Chapter 31

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