Chapter 31GST Classification

Fertilisers

Fertilisers. Animal/Vegetable fertilizers and Chemical fertilizers. Mostly 5%.

Customs Tariff / HS aligned
Last reviewed: 22 Jan 2026
Total Codes65
Dominant RateMost fertilizers are 5% to support agriculture.
Key: Urea, DAP, Potash

Quick classification guide

1

4-digit heading: Pick the broad category (e.g. 3101).

2

Inclusions/exclusions: Confirm your product matches.

3

Rate check: Verify the latest notifications before filing.

Browse HSN codes in Chapter 31

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Analysis of Chapter 31

Fertilisers. Animal/Vegetable fertilizers and Chemical fertilizers. Mostly 5%.

Included

  • Urea
  • Ammonium Sulphate
  • Superphosphates
  • Potassium Chloride

Excluded

Expert insights

Pure Urea (Ch 29/31) vs Urea for agriculture (Ch 31).

  • Fertilizer (Ch 31) vs Pesticide (Ch 38): Growth vs Protection.

Compliance checklist

  • 4-digit HSN: turnover-based rules apply (B2B often needs HSN).
  • 6-digit HSN: typically required beyond higher turnover thresholds.
  • Export/Import: use full code as per customs documents.

FAQs for Chapter 31

Is Urea 5%?

Yes, technical grade urea for industry is 18%, farm urea is 5%.

Sources & accuracy

Not legal advice • Always verify before filing • Page URLs use your deployed site base.