Table of Contents
- Updated on : September 20, 2025
HSN Chapter 31: Fertilisers Classification and GST Rates in India
HSN Code & GST Rate for Fertilizers - Chapter 31
HSN Chapter 31 embodies India's strategic agricultural support policy post-September 2025 reforms, maintaining favorable GST rates for genuine fertilizers while preventing misuse through higher taxation on industrial chemicals masquerading as fertilizers. This usage-based taxation system ensures that actual agricultural inputs receive maximum support at 5% GST, while industrial chemicals clearly not intended for fertilizer use attract 18% GST, protecting farmers from tax burden while maintaining revenue integrity.
Key Classification Factors for Fertilizers GST Rates
- Agricultural Support Priority: Genuine fertilizers at highly favorable 5% GST
- Usage-Based Taxation: Clear distinction between agricultural and industrial applications
- Organic Farming Promotion: Organic fertilizers exempt or at minimal rates
- Anti-Misuse Mechanism: Higher rates on chemicals clearly not for fertilizer use
Complete HSN Code Table: Fertilisers (Chapter 31)
| GST Rate | Product Description | HSN Code | Export/Import HSN Codes |
|---|---|---|---|
| Exempt | All goods and organic manure [other than put up in unit containers and bearing a registered brand name] | 3101 | 31010010, 31010091, 31010092, 31010099 |
| 5% | All goods i.e. animal or vegetable fertilizers or organic fertilisers put up in unit containers and bearing a brand name | 3101 | 31010010, 31010091, 31010092, 31010099 |
| 5% | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | 3102 | 31021000, 31022100, 31022910, 31022990, 31023000, 31024000 |
| 18% | Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers | 3102 | 31021000, 31022100, 31022910, 31022990, 31023000, 31024000 |
| 5% | Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers | 3103 | 31031000, 31039000 |
| 18% | Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers | 3103 | 31031000, 31039000 |
| 5% | Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers | 3104 | 31042000, 31043000, 31049000 |
| 18% | Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers | 3104 | 31042000, 31043000, 31049000 |
| 5% | 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 10 kg, other than those which are clearly not to be used as fertilizers | 3105 | 31051000, 31052000, 31053000, 31054000, 31055100, 31055900 |
| 18% | 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 10 kg, which are clearly not to be used as fertilizers | 3105 | 31051000, 31052000, 31053000, 31054000, 31055100, 31055900 |
🌱 Strategic Agricultural Support GST Structure - September 2025:
- Farmer-First Policy: Genuine fertilizers for agricultural use at highly favorable 5% GST
- Organic Agriculture Promotion: Organic manure and fertilizers exempt or at minimal rates supporting sustainable farming
- Usage-Based Classification: Clear distinction between agricultural inputs and industrial chemicals prevents tax avoidance
- Essential NPK Support: Major fertilizer categories (Nitrogen, Phosphorus, Potassium) at 5% GST supporting crop productivity
- Complex Fertilizer Benefits: Multi-nutrient fertilizers at favorable rates encouraging balanced soil nutrition
- Brand Name Equality: Branded organic fertilizers at 5% GST ensuring fair competition with unbranded products
- Anti-Misuse Framework: Industrial chemicals masquerading as fertilizers face 18% GST protecting genuine agricultural inputs
- Small Package Support: Fertilizers in small packages (≤10kg) at 5% GST supporting small and marginal farmers
- Input Cost Control: Low fertilizer taxation directly reduces agricultural production costs
📋 GST Council Updates - September 2025
The 56th GST Council meeting reaffirmed India's commitment to agricultural sector support through the "Farmer Prosperity Initiative", maintaining the highly favorable GST structure for fertilizers while strengthening anti-misuse mechanisms. The Council recognized fertilizers as critical agricultural inputs deserving maximum tax support.
Key decisions for Chapter 31 include:
- Agricultural Input Priority: All major fertilizer categories maintained at 5% GST including nitrogenous, phosphatic, and potassic fertilizers
- Organic Farming Support: Organic manure and fertilizers kept exempt or at minimal rates promoting sustainable agriculture
- Usage-Based Taxation Strengthened: Clear distinction between agricultural and industrial use prevents tax avoidance while supporting genuine farmers
- Complex Fertilizer Benefits: NPK combinations and multi-nutrient fertilizers at 5% GST encouraging balanced soil nutrition
- Small Farmer Support: Small package fertilizers (≤10kg) at favorable rates specifically supporting marginal farmers
- Brand Neutrality: Equal treatment for branded and unbranded organic fertilizers ensuring market fairness
The GST Council emphasized that these rates directly support food security by reducing agricultural input costs, encouraging adoption of organic farming practices, and ensuring that genuine fertilizers remain affordable while preventing industrial chemical misuse through appropriate taxation.
🌱 Expert GST for Agriculture & Fertilizer Industries
Professional tax consultancy for agricultural input suppliers, fertilizer manufacturers, and agribusiness under GST
Disclaimer
The GST Rate & HSN codes and rates 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. DisyTax will not be held responsible for any loss or damage of any kind arising out of any inaccurate or incomplete information in this document.