Within Chapter 31 – Fertilizers, HSN Code 31055900 serves as the official 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 Other Mineral O.... This code determines tax rates and compliance obligations for all entities 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 Other Mineral O.... CGST applies at 2.5/9%, SGST/UTGST at 2.5/9% for local transactions, and IGST at 5/18% for interstate supplies. Measurement is standardized in 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 31055900
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 Other Mineral O... under HSN 31055900 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 31055900?
All businesses 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 Other Mineral O... are obligated to use HSN 31055900 on tax invoices. From producers to retailers within Fertilizers, Chapter 31 classification ensures uniform tax treatment. This requirement applies regardless of turnover or business model.
Business Registration Requirements
Looking to deal 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 Other Mineral O...? GST registration is your first compliance requirement for HSN 31055900 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
Accurate HSN Code 31055900 usage 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 Other Mineral O... simplifies reconciliation and protects against penalties. Keep current with 2.5/9%, 2.5/9%, and 5/18% updates for Chapter 31 – Fertilizers to ensure ongoing compliance.
Frequently Asked Questions (FAQs)
HSN Code 31055900 is used to classify 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 Other Mineral O... under Chapter 31 – Fertilizers for GST purposes. Businesses must mention this code on invoices to ensure correct tax calculation and compliance.
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 Other Mineral O..., 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%.
Yes, GST registration is mandatory for 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 Other Mineral O... under HSN 31055900. This enables you to legally collect taxes and claim input credits on purchases.
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.