Within Chapter 31 – Fertilizers, HSN Code 31059090 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 : Other. 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 : Other. 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 31059090
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 : Other classified under HSN Code 31059090, tax computation follows GST principles. CGST at 2.5/9% plus SGST/UTGST at 2.5/9% covers intrastate sales. IGST at 5/18% applies to interstate transactions. kg. is the prescribed measurement for Fertilizers under Chapter 31.
Who Should Use HSN Code 31059090?
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 Other : Other must quote HSN Code 31059090 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
Commencing 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 Other : Other? Secure GST registration to handle taxes on HSN 31059090 classified goods. Businesses with international operations in Fertilizers need an Import Export Code. Exporters require AD Code registration for foreign currency receipts. Start with company registration to formalize your business structure.
Why Correct Classification Matters
Accurate application of HSN Code 31059090 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 : Other enables legitimate input tax credit claims and prevents assessment disputes. Businesses under Chapter 31 – Fertilizers should monitor rate updates (2.5/9%, 2.5/9%, 5/18%) through official notifications to maintain seamless 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 Other : Other under HSN 31059090 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 Other : Other must mention HSN Code 31059090 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 Other : Other under HSN 31059090.
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 Other : Other 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.