HSN Code 3105 — Fertilizers
HSN code 3105 covers 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. Under GST 2.0 (effective 22 September 2025), HSN 3105 (fertilizers) is taxed at 18% GST. This code falls under Chapter 31 — Fertilisers.
Source: CBIC GST rate schedule · HSN reporting rules per CBIC (GST 2.0, effective 22 Sep 2025).
HSN 3105 at a glance
| HSN Code | 3105 |
| Description | 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 |
| GST Rate (GST 2.0) | 18% |
| Chapter | Chapter 31 — Fertilisers |
| Heading | 3105 |
GST rate per the CBIC GST rate schedule (GST 2.0, effective 22 Sep 2025); verified 2026-06-07. HSN classification per the Central Board of Indirect Taxes & Customs.
Sub-classifications under HSN 3105
17 more specific 6- and 8-digit codes fall under 3105 (fertilizers). The exact sub-code depends on the product variant; the GST rate is shown for each.
| HSN Code | Description | GST |
|---|---|---|
| 310510 | Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg. | 18% |
| 310520 | Mineral Or Chemical Fertilisers Containing The Three Fertilising Elements Nitrogen, Phosphorus And Potassium | 18% |
| 310530 | Diammonium Hydrogen Ortho Phosphate (Diammonium Phosphate) | 18% |
| 310540 | Ammonium Dihydrogen Ortho Phosphate (Monoammonium Phosphate) And Mixtures Thereof With Diammonium Hydrogen Orthophosphate (Diammonium Phosphate) | 18% |
| 310551 | Containing Nitrates And Phosphates | 18% |
| 310559 | Other | 18% |
| 310560 | Mineral Or Chemical Fertilisers Containing The Two Fertilising Elements Phosphorus And Potassium | 18% |
| 310590 | Other : | 18% |
| 31051000 | Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg. | 18% |
| 31052000 | Mineral Or Chemical Fertilisers Containing The Three Fertilising Elements Nitrogen,Phosphorus And Potassium | 18% |
| 31053000 | Diammonium Hydrogen Ortho Phosphate(Diammonium Phosphate) | 18% |
| 31054000 | Ammonium Dihydrogen Ortho Phosphate(Monoammonium Phosphate) And Mixtures Thereof With Diammonium Hydrogen Orthophosphate (Diammonium Phosphate) | 18% |
| 31055100 | Containing Nitrates And Phosphates | 18% |
| 31055900 | Other | 18% |
| 31056000 | Mineral Or Chemical Fertilisers Containing The Two Fertilising Elements Phosphorus And Potassium | 18% |
| 31059010 | Mineral Or Chemical Fertilisers Containing Two Fertilising Elements Namely Nitrogen And Potassium | 18% |
| 31059090 | Other | 18% |
Frequently Asked Questions
What is the HSN code for fertilizers?
What is the GST rate on fertilizers?
Which chapter does HSN code 3105 belong to?
Is the HSN code 3105 mandatory on invoices for fertilizers?
Related HSN codes in Chapter 31
People also search for
GST-compliant invoicing in TallyPrime
Auto-apply the correct HSN code & GST rate on every invoice. Mark IT is a 5-Star Certified Tally Partner in Mumbai.