The fertilizer hsn code depends on the type: organic fertilisers are 3101, nitrogenous fertilisers such as urea are 3102, phosphatic 3103, potassic 3104, and mixed fertilisers such as DAP and NPK 3105, and GST on fertilisers is 5%. Loose organic manure and vermicompost sold without a label carry no GST.
The reform also brought three key raw materials down from 18% to 5%, which eased the inverted duty problem for fertiliser makers. This page lists the codes, a dealer's bill and the industrial grade exception. Pesticides are on the pesticides page.
Fertilisers: codes and GST rates
Item / HSN / GST- Organic manure and vermicompost, looseNilNot pre-packaged
- Organic fertilisers, pre-packaged and labelled5%Branded bags
- Urea5%Nitrogenous fertiliser
- Ammonium sulphate and other nitrogenous5%For use as fertilisers
- Single super phosphate5%Phosphatic fertilisers
- Muriate of potash5%Potassic fertilisers
- DAP (diammonium phosphate)5%Mixed fertilisers
- NPK complex fertilisers5%Two or three nutrients
- Nitrogenous chemicals clearly not for fertiliser use18%Industrial grade
- Sulphuric acid, ammonia (fertiliser inputs)5%Raw materials
- Bio-pesticides listed in the entry5%Not fertilisers, for reference
Quick facts
Chapter
31: fertilisersGST rate
5% (2.5% CGST + 2.5% SGST)Nil
Organic manure not pre-packaged and labelledIndustrial grades
18% when clearly not for fertiliser useDigits to print
4 digits up to Rs 5 crore turnover, 6 aboveInputs
Sulphuric acid, nitric acid, ammonia now 5%
Fertilizer hsn code and gst rate table
| Fertiliser | HSN | GST |
|---|---|---|
| Organic manure, vermicompost (loose) | 3101 | Nil |
| Organic fertiliser (packed and labelled) | 3101 | 5% |
| Urea | 3102 10 | 5% |
| Ammonium sulphate | 3102 21 | 5% |
| Calcium ammonium nitrate | 3102 40 | 5% |
| Single super phosphate | 3103 11 or 3103 19 | 5% |
| Muriate of potash | 3104 20 | 5% |
| NPK complexes | 3105 20 | 5% |
| DAP | 3105 30 | 5% |
| MAP | 3105 40 | 5% |
| Water soluble and other mixed fertilisers | 3105 90 | 5% |
Urea hsn code and gst rate
Urea is 3102 10 at 5%. Urea of a technical grade sold clearly for industrial use, such as for resins or diesel exhaust fluid, is under the 18% entry for nitrogenous chemicals not meant to be used as fertilisers. The bag marking and buyer usually show which grade it is.
DAP and NPK hsn code
DAP is 3105 30 and NPK complexes 3105 20, both 5%. Water soluble fertilisers and micronutrient mixtures that contain two or three of nitrogen, phosphorus and potassium also go under 3105.
Fertilizer gst rate and the inverted duty problem
Before the reform, fertilisers were 5% while key inputs such as sulphuric acid and ammonia were 18%, so makers built up large credit balances. With those inputs at 5% now, the gap has narrowed, though packaging and services at 18% can still leave some credit unused. Fertiliser makers can claim an inverted duty refund for inputs on conditions. Dealers who buy at 5% and sell at 5% have no such issue.
Fertilizer hsn code for micronutrients and soil conditioners
Micronutrient mixtures with zinc, boron or other elements but without nitrogen, phosphorus or potassium may not fit 3105 and are often classed as chemical preparations at 18%. Gypsum sold as a soil conditioner is a mineral under Chapter 25. Check the product's composition before choosing a code, and see chemicals.
Vermicompost hsn code
Vermicompost, farmyard manure and other organic manures are 3101. Sold loose without a label, they are nil. In labelled bags, they are 5%.
Fertiliser dealer's invoice
Dealer to a farmer producer company: DAP 50 kg bags, HSN 3105 30, 100 bags, Rs 1,35,000. Urea 45 kg bags, HSN 3102 10, 200 bags, Rs 54,000. Taxable value Rs 1,89,000. CGST 2.5% Rs 4,725. SGST 2.5% Rs 4,725. Total Rs 1,98,450.
Subsidised fertilisers are sold at controlled prices, but GST is charged on the actual sale price. Seeds and machinery for the same farms are covered on the seeds and tractor pages.
Fertiliser dealers should read this as a broad guide to Chapter 31. The use of the product and its packing decide the rate, so confirm the entry on the GST portal and ask a GST practitioner or chartered accountant about industrial grades.
Frequently asked questions
What GST rate applies to fertilisers?
Fertilisers of Chapter 31 are 5%. Loose organic manure is nil.
What is the urea hsn code and gst rate?
Urea is 3102 10, at 5%.
What is the DAP hsn code?
DAP is 3105 30, at 5%.
What is the vermicompost hsn code?
Vermicompost is 3101. Unlabelled loose sales are nil and labelled bags are 5%.
What is the 3105 hsn code gst rate?
Mixed fertilisers under 3105 are 5%.