HSN code for fertilizer.
Fertilizer is classified under HSN code 3102 (MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS). GST is 5% or 18% depending on the exact product — the table below shows which notification entry covers what.
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 | what it covers | entry |
|---|---|---|---|
| 5% | 2.5% + 2.5% | Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers | Sch I S.No 2389/2025-Central Tax (Rate) |
| 18% | 9% + 9% | Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers | Sch II S.No 399/2025-Central Tax (Rate) |
source: 9/2025-Central Tax (Rate) · effective 2025-09-22
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
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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