GST Rate for HSN 3105
Specific items under 3105
| HSN Code | Description | GST Rate |
|---|---|---|
| 310510 | GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT EXCEEDING 10 KG. | 18% |
| 310520 | MINERAL OR CHEMICAL FERTILISERS CONTAINING THE THREE FERTILISING ELEMENTS NITROGEN, PHOSPHORUS AND POTASSIUM | 18% |
| 310530 | DIAMMONIUM HYDROGEN ORTHO PHOSPHATE (DIAMMONIUM PHOSPHATE) | 18% |
| 310540 | AMMONIUM DIHYDROGEN ORTHO PHOSPHATE (MONOAMMONIUM PHOSPHATE) AND MIXTURES THEREOF WITH DIAMMONIUM HYDROGEN ORTHOPHOSPHATE (DIAMMONIUM PHOSPHATE) | 18% |
| 310551 | CONTAINING NITRATES AND PHOSPHATES | 18% |
| 310559 | OTHER | 18% |
| 310560 | MINERAL OR CHEMICAL FERTILISERS CONTAINING THE TWO FERTILISING ELEMENTS PHOSPHORUS AND POTASSIUM | 18% |
| 310590 | OTHER : | 18% |
| 31051000 | GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT EXCEEDING 10 KG. | 18% |
| 31052000 | MINERAL OR CHEMICAL FERTILISERS CONTAINING THE THREE FERTILISING ELEMENTS NITROGEN,PHOSPHORUS AND POTASSIUM | 18% |
| 31053000 | DIAMMONIUM HYDROGEN ORTHO PHOSPHATE(DIAMMONIUM PHOSPHATE) | 18% |
| 31054000 | AMMONIUM DIHYDROGEN ORTHO PHOSPHATE(MONOAMMONIUM PHOSPHATE) AND MIXTURES THEREOF WITH DIAMMONIUM HYDROGEN ORTHOPHOSPHATE (DIAMMONIUM PHOSPHATE) | 18% |
| 31055100 | CONTAINING NITRATES AND PHOSPHATES | 18% |
| 31055900 | OTHER | 18% |
| 31056000 | MINERAL OR CHEMICAL FERTILISERS CONTAINING THE TWO FERTILISING ELEMENTS PHOSPHORUS AND POTASSIUM | 18% |
| 31059010 | MINERAL OR CHEMICAL FERTILISERS CONTAINING TWO FERTILISING ELEMENTS NAMELY NITROGEN AND POTASSIUM | 18% |
| 31059090 | OTHER | 18% |
Tax calculator for HSN 3105
Enter a taxable value to calculate GST. You can use this for a quick invoice estimate.
Invoice example (₹1,000 taxable value)
Compliance pointers (ITC / RCM / classification)
Input Tax Credit depends on usage conditions, restrictions, and supplier eligibility. Treat this as a quick hint — verify for edge cases.
Reverse Charge is notification-based and can depend on supplier status and transaction type. If you see a warning, double-check notifications and your invoice terms.
- •Compare adjacent headings within Chapter 31 before finalizing.
- •Use chapter notes to avoid common confusions (materials vs finished goods, kits, etc.).
- •For services (99), place-of-supply can change whether IGST/CGST+SGST applies.
FAQs for HSN 3105
What is the GST rate for HSN 3105?▾
GST rate for HSN 3105 is 18%. Always verify the latest CBIC/GST notifications for changes.
Is HSN mandatory on invoices?▾
HSN is generally required on B2B invoices; the number of digits depends on turnover and the nature of supply. Exports/imports typically use more detailed codes.
How do I use this code on an invoice?▾
Add HSN 3105 in the line item and apply GST @ 18%. For intra-state supplies: 9% CGST + 9% SGST. For inter-state supplies: 18% IGST.
Does ITC apply for this HSN?▾
ITC depends on conditions and restrictions under GST law, plus the nature of usage and supplier eligibility. Use the ITC badge as a hint and verify with your CA for edge cases.
Can Reverse Charge (RCM) apply here?▾
RCM is notification-based and depends on the supply category, supplier status, and transaction type. If you see an RCM note, treat it as a “verify” signal.
What if I pick the wrong HSN?▾
Wrong classification can cause rate mismatch, notices, interest/penalty exposure, and reconciliation issues. Compare nearby headings and chapter notes before finalizing.
Sources & accuracy
General GST guidance, return filing references, and updates.
Rates, exemptions, and clarifications may change via notifications/circulars.
Use chapter notes/headings to avoid misclassification.
How we update pages + what “Last reviewed” means. Last reviewed: 22 Jan 2026.
Next steps after choosing HSN 3105
Use global search to compare descriptions and avoid wrong classification.
Check inclusions/exclusions and common confusions for Chapter 31.
Decide whether IGST or CGST+SGST applies based on POS rules.
Related tools & next actions
Common next actions: verify POS (tax type), check RCM risk, or compare similar HSN codes.