GST tax rate on - 31 Fertilisers

HS Description Percentage
3101

All goods i.e. animal or vegetable fertilisers or organic fertilisers put up in unit containers and bearing a brand name

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
3102

Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
3103

Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
3104

Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
3105

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; other than those which are clearly not to be used as fertilizers

CGST - 2.5%
SGST - 2.5%
IGST - 5%
CESS - Nil
3102

Mineral or chemical fertilisers, nitrogenous, which are clearly not to be used as fertilizers

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
3103

Mineral or chemical fertilisers, phosphatic, which are clearly not to be used as fertilizers

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
3104

Mineral or chemical fertilisers, potassic, which are clearly not to be used as fertilizers

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
3105

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, which are clearly not to be used as fertilizers

CGST - 9%
SGST - 9%
IGST - 18%
CESS - Nil
3101

All goods and organic manure other than those put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I]

CGST - 0%
SGST - 0%
IGST - 0%
CESS - Nil

6 Digit HS Code for chapter 31 - Fertilisers

4 Digit HS Code for chapter 31 - Fertilisers

8 Digit HS Code for chapter 31 - Fertilisers