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Free Tools/HSN Code Finder/Chapter 31/HSN 3101
HSN 31014-Digit Heading

HSN 3101: Animal or vegetable fertilisers – GST Rate

HSN 3101 covers animal or vegetable fertilisers, whether or not mixed together or chemically treated, fertilisers produced by the mixing or chemical treatment of animal or vegetable products. GST on HSN 3101 is 0% (Nil / exempt) or 5% depending on the conditions listed below (rates effective 22 September 2025). This heading has 4 tariff items, for example 3101 00 10, 3101 00 91 and 3101 00 92.

Chapter 31: Fertilisers

GST rates as per CBIC Notifications 09/2025 and 10/2025 (Central Tax - Rate), effective 22 September 2025. Last updated: October 2026. Always verify on the official GST portal before filing.

GST Rates for Heading 3101

0% (Nil / exempt)CGST Nil + SGST Nil / IGST Nil

All goods and organic manure, other than pre-packaged and labelled

Reference: Schedule EXEMPT, S. No. 116 (Spec: 3101)
5%CGST 2.5% + SGST 2.5% / IGST 5%

All goods i.e. animal or vegetable fertilisers or organic fertilisers pre-packaged and labelled

Reference: Schedule I, S. No. 237 (Spec: 3101)

Sub-Headings & Tariff Items Under 3101

Showing 5 sub-classification codes with complete hierarchy descriptions.

3101006-Digit Sub-heading

Chain: Fertilisers > Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated, Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products > Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated, Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products :

310100108-Digit Tariff Item

Chain: Fertilisers > Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated, Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products > Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated, Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products : > Guano

310100918-Digit Tariff Item

Chain: Fertilisers > Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated, Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products > Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated, Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products : > Animal Dung

310100928-Digit Tariff Item

Chain: Fertilisers > Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated, Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products > Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated, Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products : > Animal Excreta

310100998-Digit Tariff Item

Chain: Fertilisers > Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated, Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products > Animal Or Vegetable Fertilisers, Whether Or Not Mixed Together Or Chemically Treated, Fertilisers Produced By The Mixing Or Chemical Treatment Of Animal Or Vegetable Products : > Other

Other Headings in Chapter 31

HSN 3102
Mineral Or Chemical Fertilisers, Nitrogenous
HSN 3103
Mineral Or Chemical Fertilisers, Phosphatic
HSN 3104
Mineral Or Chemical Fertilisers, Potassic
HSN 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
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