Rate at a Glance
Chapter 31
GST rate guide
Fertilisers are taxed at 5%. Organic manure that is not put up in branded containers is exempt.
Use this rate in hisabkitab: start free
Rates reflect GST changes effective 22 September 2025. Confirm the rate for your exact product description before filing.
All 9 HSN codes under 3105
| HSN code | Description |
|---|---|
| 31051000 | Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. |
| 31052000 | Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium |
| 31053000 | Diammonium hydrogen ortho phosphate (diammonium phosphate) |
| 31054000 | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) |
| 31055100 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: containing nitrates and phosphates |
| 31055900 | Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: other |
| 31056000 | Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium |
| 31059010 | Other: mineral or chemical fertilisers containing two fertilising elements namely nitrogen and potassium |
| 31059090 | Other: other |
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