HSN Code and GST Tax rate for Fertilizers under section-6 chapter-31
Contents of this post
What is Fertilizer?
- A fertilizer is a natural or synthetic, chemical-based substance that is used to enhance plant growth and fertility.
- And fertilizer may also enhance water retention and filter any excess liquid, hence enhancing soil effectiveness.
- Fertilizers typically offer the three major macronutrients potassium, phosphorus, and nitrogen.
- Fertilizers may also add secondary nutrients such as sulfur, magnesium, and calcium to the soil or growing media.
TrustBasket Enriched Organic Earth Magic Potting Soil Mix with Required Fertilizers for Plants – 10 KG
OrganicDews Liquid Seaweed Concentrate for Plants 250 ml with Measuring Cup 25 ml Fertilizer for All Indoor and Outdoor Plants
When HSN Code is required for Fertilizer?
If the trader’s trades for Fertilizers then they will have to use the HSN CODE for the Fertilizers in the invoice or in the GST Return for identifications of the Fertilizers
According to the chapter-31 of section-6 – Notes
This Chapter does not cover :
(a) animal blood of heading 0511;
(b) separate chemically defined compounds
(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).
HSN Code for Fertilizer
| GOODS DESCRIPTION | HSN CODE Chapter/ Heading |
|---|---|
| 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 |
| Mineral or chemical fertilizers, nitrogenous | 3102 |
| Mineral or chemical fertilizers, phosphatic | 3103 |
| Mineral or chemical fertilizers, potassic | 3104 |
| Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus, and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg | 3105 |
GST Tax rate for Fertilizer
| GOODS DESCRIPTION | HSN CODE Chapter/ Heading | GST TAX RATE |
|---|---|---|
| All goods i.e. animal or vegetable fertilizers or organic fertilizers put up in unit containers and bearing a brand name | 3101 | 5% |
| All goods and organic manure other than those put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] | 3101 | NIL |
| Mineral or chemical fertilizers, nitrogenous, other than those which are clearly not to be used as fertilizers | 3102 | 5% |
| Mineral or chemical fertilizers, nitrogenous, which are clearly not to be used as fertilizers | 3102 | 18% |
| Mineral or chemical fertilizers, phosphatic, other than those which are clearly not to be used as fertilizers | 3103 | 5% |
| Mineral or chemical fertilizers, phosphatic, which are clearly not to be used as fertilizers | 3103 | 18% |
| Mineral or chemical fertilizers, potassic, other than those which are clearly not to be used as fertilizers | 3104 | 5% |
| Mineral or chemical fertilizers, potassic, which are clearly not to be used as fertilizers | 3104 | 18% |
| Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers | 3105 | 5% |
| Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus, and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, which is clearly not to be used as fertilizers | 3105 | 18% |
Disclaimer
if you want to know more details about HSN Code for Fertilizers than click for the source link- HSN pdf
LIST OF UPDATED GST RATE FOR GOODS- PDF
Gstportalindia.in will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document. The GST Rate & HSN codes have been arranged as per the best of authors’ understanding and are subject to periodic updates as per the law for the time being in force. It does not constitute professional advice or a formal recommendation. While due care has been taken in preparing this content, the existence of mistakes and omissions herein is not ruled out.
- 06 GST State Code for Haryana
- 05 GST State Code for Uttarakhand
- 04 GST State Code for Chandigarh
- 03 GST State Code for Punjab
- 02 GST State Code for Himachal Pradesh
An Accountant, GSTP, GST blogger, Website Creator, SEO Builder & Co-founder of the website https://gstportalindia.in for the help of GST Taxpayers of India. Having a perfect accounting experience of more than 10 years in a Private Ltd Company.