HSN codes for Fertilisers for GST

Posted on 10 June 2022 Category : HSN Codes for GST

HSN code CHAPTER-31

Fertilisers

The information provided below about HSN codes are used for GST purpose to classify goods. You may reconfirm with GST authorities whether your product HSN code is classified correctly below. The HSN codes under 02 digits, 04 digits, 06 digits and 08 digits explains and classifies broadly for each section of goods.

Notes:

1. This Chapter does not cover:

(a) animal blood of heading 0511 00 00;

(b) separate chemically defined compounds [other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below]; or

(c) cultured potassium chloride crystals (other than optical elements weighing not less than 2.5 g. each, of heading 3824); optical elements of potassium chloride (heading 9001 00 00).

2. Heading 3102 00 00applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105 00 00:

(A) goods which answer to one or other of the descriptions given below:

(i) sodium nitrate, whether or not pure;

(ii) ammonium nitrate, whether or not pure;

(iii) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;

(iv) ammonium sulphate, whether or not pure;

(v) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;

(vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii) calcium cyanimide, whether or not pure or treated with oil;

(viii) urea, whether or not pure;

(B) fertilisers consisting of any of the goods described in (A) above mixed together;

(C) fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances;

(D) liquid fertilisers consisting of the goods of sub-paragraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniac solution.

3. Heading 3103 00 00 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105 00 00:

(a) goods which answer to one or other of the descriptions given below:

(i) basic slag;

(ii) natural phosphates of heading 2510 00 00, calcined or further heat-treated than for the removal of impurities;

(iii) superphosphates (single, double or triple);

(iv) calcium hydrogen orthophosphate containing not less than 0.2 percent, by weight of fluorine calculated on the dry anhydrous product;

(b) fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit;

(c) fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.

4. Heading 3104 00 00 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 3105 00 00:

(A) goods which answer to one or other of the descriptions given below:

(i) crude natural potassium salts (for example, carnality, kainite and Sylvie);

(ii) potassium chloride, whether or not pure, except as provided in Note 1(C) above;

(iii) potassium sulphate, whether or not pure;

(iv) magnesium potassium sulphate, whether or not pure;

(B) fertilisers consisting of any of the goods described in (A) above mixed together.

5. Ammonium dihydrogen orthophosphate (oxoammonium phosphate) and ammonium hydrogen orthophosphate (ammonium phosphate) whether or not pure, and intermixtures thereof, are to be classified in heading 3105 00 00.

6.For the purposes of heading 3105 00 00, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

HSN Code Description of goods

HSN code 3101 Animal or Vegetable fertilizers, whether or not mixed

together or chemically treated; fertilizers produced by the

mixing or chemical treatment of animal or vegetable

products

3101 00    -    Animal or vegetable fertilisers, whether or not
        mixed together or chemically treated; fertilisers
        produced by the mixing or chemical treatment of
    ---    animal or vegetable products :

HSN code 3101 00 10 Guano

Other

HSN code 3101 00 91 Animal dung

HSN code 3101 00 92 Animal excreta

HSN code 3101 00 99 Other including bio-fertiliser

HSN code 3102 Mineral or chemical fertilisers, nitrogenous

3102 10 00        Urea, whether or not in aqueous solution
    -    Ammonium sulphate; double salts and mixtures
    --    of ammonium sulphate and ammonium nitrate:
3102 21 00        Ammonium sulphate
3102 29    --    Other :
3102 29 10    ---    Ammonium sulphonitrate
3102 29 90    ---    Other
3102 30 00    -    Ammonium nitrate, whether or not in aqueous
    -    solution
3102 40 00        Mixtures of ammonium nitrate with calcium
        carbonate or other inorganic non-fertilising
    -    substances
3102 50 00        Sodium nitrate
3102 60 00    -    Double salts and mixtures of calcium nitrate
    -    and ammonium nitrate
3102 80 00        Mixtures of urea and ammonium nitrate in
        aqueous or ammoniacal solution
3102 90    -    Other, including mixtures not specified in the
    ---    foregoing sub-headings :
3102 90 10        Double salts or mixtures of calcium nitrate
    ---    and magnesium nitrate
3102 90 90        Other

HSN code 3103 Mineral or chemical fertilisers, phosphatise

3103 10 00 Superphosphates
3103 90 00 - Other

HSN code 3104 Mineral or chemical fertilisers, potassic

3104 20 00        Potassium chloride
3104 30 00    -    Potassium sulphate
3104 90 00    -    Other

HSN code 3105 Mineral or chemical fertilisers containing 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 10kg.

3105 10 00    - Goods of this Chapter in tablets or similar
    forms or in packages of a gross weight not
    exceeding 10 kg.
3105 20 00    - Mineral or chemical fertilisers containing
    the three fertilising elements nitrogen,
    phosphorus and potassium
3105 30 00    - Diammonium hydrogen ortho phosphate
    (diammonium phosphate)
3105 40 00    - Ammonium dihydrogen ortho phosphate
    (monoammonium phosphate) and mixtures
    thereof with diammonium hydrogen
    orthophosphate (diammonium phosphate)
    -    Other mineral or chemical fertilisers containing the
    --    two fertilising elements nitrogen and phosphorus :
3105 51 00        Containing nitrates and phosphates
3105 59 00    --    Other
3105 60 00    -    Mineral or chemical fertilisers containing the
        two fertilising elements phosphorus and
        potassium
3105 90    -    Other :
3105 90 10    ---    Mineral or chemical fertilisers containing
        two fertilising elements namely nitrogen
    ---    and potassium
3105 90 90        Other