HSN code for fertilizer.
Fertilizer is classified under HSN code 3102 (MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS). The GST rate is 18% (condition-dependent — see the table below), effective 2025-09-22, per 9/2025-Central Tax (Rate).
Fertilisers that contain nitrogen as the primary plant nutrient, whether derived from mineral sources (like ammonia salts) or manufactured through chemical processes. These are used to improve soil nitrogen content for crop growth.
gst rates for fertilizer
| gst | cgst + sgst | condition |
|---|---|---|
| 5% | 2.5% + 2.5% | Sch I S.No 238 |
| 18% | 9% + 9% | Sch II S.No 39 |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
invoice examples at 18%
Intra-state sale of ₹10,000 at 18% GST
- Taxable value₹10,000
- CGST @ 9%₹900
- SGST @ 9%₹900
- Invoice total₹11,800
Inter-state sale of ₹1,00,000 at 18% GST
- Taxable value₹1,00,000
- IGST @ 18%₹18,000
- Invoice total₹1,18,000
also searched as
more specific codes under 3102
- 310210UREA, WHETHER OR NOT IN AQUEOUS SOLUTION :
- 310221AMMONIUM SULPHATE
- 310229OTHER :
- 310230AMMONIUM NITRATE, WHETHER OR NOT IN AQUEOUS SOLUTION
- 310240MIXTURES OF AMMONIUM NITRATE WITH CALCIUM CARBONATE OR OTHER INORGANIC NON-FERTILISING SUB
- 310250SODIUM NITRATE
- 310260DOUBLE SALTS AND MIXTURES OF CALCIUM NITRATE AND AMMONIUM NITRATE
- 31027000MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS CALCIUM CYANAMIDE
Not 100% sure this is your code?
Get it confirmed by a CA or customs expert before you invoice or import.
Full detail — official text, every sub-code and rate history — on the HSN 3102 code page → · chapter 31 — FERTILISERS
compiled from official CBIC sources · not tax advice — verify with your tax advisor before filing