Chapter 31GST Classification
Fertilisers
Covers mineral or chemical fertilisers (Nitrogen, Phosphatic, Potassic).
Based on Customs Tariff ActUpdated: December 2025
Total Codes65
Dominant RateMost fertilizers are 5% to support agriculture.
Includes: Urea, DAP, Potash...
How to find the correct HSN Code in Chapter 31?
1
Identify Heading: Match your product with the 4-digit headings below.
2
Check Exclusions: Ensure your item isn't listed in the "Excluded" section.
3
Select Specific Code: Choose the 6 or 8-digit code for accurate GST rates.
Browse HSN Codes in Chapter 31
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What does Chapter 31 Cover?
Covers mineral or chemical fertilisers (Nitrogen, Phosphatic, Potassic).
Included
- Urea
- Ammonium Sulphate
- Superphosphates
- Potassium Chloride
Excluded
- Manure (Animal)Go to Ch 05
- PesticidesGo to Ch 38
Common Confusions
- • Fertilizer (Ch 31) vs Pesticide (Ch 38): Growth vs Protection.
Compliance Notes
- • 4-Digit HSN: Required for B2B turnover < ₹5 Cr.
- • 6-Digit HSN: Mandatory for turnover > ₹5 Cr.
- • Export/Import: Always use full 8-digit code.
Expert FAQs for Chapter 31
Is Urea 5%?
Yes, technical grade urea for industry is 18%, farm urea is 5%.
HSN Classification Framework
HSN classifications follow the Harmonized System of Nomenclature adopted under GST law and the Customs Tariff Act. This chapter page is maintained to assist accurate classification and GST compliance. Rates are subject to periodic updates by the GST Council.