HSN Code 31054000 provides the tax classification 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 Ammonium Dihydr... under Chapter 31 – Fertilizers of the GST tariff. Businesses dealing 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 Ammonium Dihydr... 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 31054000
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 Ammonium Dihydr... under HSN 31054000 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 31054000?
Every entity transacting 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 Ammonium Dihydr... must quote HSN Code 31054000 on invoices. This includes traders, distributors, and e-commerce sellers operating under Fertilizers. Chapter 31 mandates this classification for accurate tax computation across the supply chain.
Business Registration Requirements
Entering the 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 Ammonium Dihydr... market requires essential registrations. GST registration enables legal tax collection on HSN 31054000 goods. For cross-border trade in Fertilizers items, secure an Import Export Code. Exporters additionally need AD Code registration for bank processing. Begin with company registration to establish your business entity.
Why Correct Classification Matters
Correct HSN Code 31054000 application 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 Ammonium Dihydr... 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)
Official GST rates 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 Ammonium Dihydr... under HSN 31054000 are published in government notifications and the CBIC website. Current rates are CGST 2.5/9%, SGST/UTGST 2.5/9%, and IGST 5/18%.
Yes, online marketplaces and e-commerce operators selling 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 Ammonium Dihydr... must mention HSN Code 31054000 on invoices. This Fertilizers classification applies to all sales channels under Chapter 31.
For company registration, you need identity proof, address proof, and registered office documents. Once registered, apply for GST registration to start trading 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 Ammonium Dihydr... under HSN 31054000.
GST rates 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 Ammonium Dihydr... and other Fertilizers products under Chapter 31 may change through GST Council recommendations. Monitor official notifications to stay updated on 2.5/9%, 2.5/9%, and 5/18% revisions.