Chemical fertilisers: urea, DAP, MOP, SSP, NPK and other mixed fertilisers.
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Fertilizer falls under HSN 3102 to 3105.
Chapter 31 splits fertilisers by nutrient: nitrogen (3102, with urea at 310210), phosphate (3103), potash (3104) and mixed fertilisers such as DAP and NPK (3105). All are taxed at 5%. To fix the inverted duty on fertiliser plants, GST 2.0 also cut the rate on sulphuric acid, nitric acid and ammonia to 5%.
| Code | Description |
|---|---|
| 310210 | Urea |
| 310319 | Superphosphates (SSP) |
| 310420 | Potassium chloride (MOP) |
| 310520 | NPK fertilisers |
| 310530 | Diammonium phosphate (DAP) |
| 310540 | Monoammonium phosphate (MAP) |
The GST rate on fertilizer is 5%. 5% on fertilisers of chapter 31. Sulphuric acid, nitric acid and ammonia, the main inputs, were cut from 18% to 5% on 22 September 2025.
| GST rate | Within a state | Between states |
|---|---|---|
| 5% | CGST 2.5% + SGST 2.5% | IGST 5% |
Compare other goods on the GST rates list.
The number of digits depends on your aggregate turnover in the previous financial year. Fertilizer has no single code, so use the heading of the exact item you sell; the example below uses 3102.
| Turnover last year | Digits | Write |
|---|---|---|
| Up to Rs 5 crore | 4 on B2B invoices, optional on B2C | 3102 |
| Above Rs 5 crore | 6 on every invoice | 310210, 310319, 310420 |
| Export or import | 8 on the shipping bill or bill of entry | From the Customs Tariff, chapter 31 |
Here is how a line for fertilizer looks on a tax invoice within one state: 100 × bag of 45 kg at Rs 266.00 each, taxed at 5%. The figures are an example, not a market price.
| Item | HSN | Qty | Rate (Rs) | Taxable (Rs) | CGST (Rs) | SGST (Rs) | Total (Rs) |
|---|---|---|---|---|---|---|---|
| Fertilizer | 3102 | 100 × bag of 45 kg | 266.00 | 26,600.00 | 665.00 | 665.00 | 27,930.00 |
Sold to a buyer in another state, the same line carries IGST of Rs 1,330.00 instead of CGST and SGST. Make the full invoice with the GST invoice format: it fills in the tax split, round off and amount in words.
Chapter 31 (Fertilisers) covers: Nitrogen, phosphate and potash fertilisers and their mixtures.
Products often bought, sold or invoiced together with fertilizer:
Fertilizer falls under HSN 3102 to 3105: chemical fertilisers: urea, DAP, MOP, SSP, NPK and other mixed fertilisers. Common 6 digit codes are 310210 for urea and 310319 for superphosphates (SSP).
5% on fertilisers of chapter 31. Sulphuric acid, nitric acid and ammonia, the main inputs, were cut from 18% to 5% on 22 September 2025.
There is no single code for fertilizer: use the heading of the item you sell. If your aggregate turnover in the previous financial year was up to Rs 5 crore, write the 4 digit code, such as 3102, on B2B invoices (optional on B2C invoices). Above Rs 5 crore, write 6 digits, such as 310210, on every invoice. Shipping bills and bills of entry need the full 8 digit code from the Customs Tariff.
Rates checked on 13 October 2026 against the GST rate notifications in force (GST 2.0 from 22 September 2025). Descriptions are in our own words and are a guide, not a ruling: for a disputed or high value item, check the notification or ask your tax adviser.