Free Tools/HSN Code Finder/Chapter 31/HSN 3102

HSN 31024-Digit Heading

HSN 3102: Mineral or chemical fertilisers – GST Rate

HSN 3102 covers mineral or chemical fertilisers, nitrogenous. GST on HSN 3102 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 14 tariff items, for example 3102 10 00, 3102 10 10 and 3102 10 90.

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 3102

5%CGST 2.5% + SGST 2.5% / IGST 5%

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

Reference: Schedule I, S. No. 238 (Spec: 3102)

18%CGST 9% + SGST 9% / IGST 18%

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

Reference: Schedule II, S. No. 39 (Spec: 3102)

Sub-Headings & Tariff Items Under 3102

Showing 23 sub-classification codes with complete hierarchy descriptions.

3102106-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Urea, Whether Or Not In Aqueous Solution :

310210008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Urea, Whether Or Not In Aqueous Solution : > Mineral Or Chemical Fertilisers, Nitrogenous Urea, Whether Or Not In Aqueous Solution

310210108-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Urea, Whether Or Not In Aqueous Solution : > Fertilizer Grade, Conforming To Standard Is 5405

310210908-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Urea, Whether Or Not In Aqueous Solution : > Other

3102216-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Ammonium Sulphate

310221008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Ammonium Sulphate > Ammonium Sulphate

3102296-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Other :

310229108-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Other : > Ammonium Sulphonitrate

310229908-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Other : > Other

3102306-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Ammonium Nitrate, Whether Or Not In Aqueous Solution

310230008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Ammonium Nitrate, Whether Or Not In Aqueous Solution > Ammonium Nitrate, Whether Or Not In Aqueous Solution

3102406-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Mixtures Of Ammonium Nitrate With Calcium Carbonate Or Other Inorganic Non-Fertilising Substances

310240008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Mixtures Of Ammonium Nitrate With Calcium Carbonate Or Other Inorganic Non-Fertilising Substances > Mixtures Of Ammonium Nitrate With Calcium Carbonate Or Other Inorganic Non-Fertilising Substances

3102506-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Sodium Nitrate

310250008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Sodium Nitrate > Sodium Nitrate

3102606-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate

310260008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate > Double Salts And Mixtures Of Calcium Nitrate And Ammonium Nitrate

310270008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Mineral Or Chemical Fertilisers, Nitrogenous Calcium Cyanamide

3102806-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution

310280008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution > Mixtures Of Urea And Ammonium Nitrate In Aqueous Or Ammoniacal Solution

3102906-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Other, Including Mixtures Not Specified In The Foregoing Sub-Headings :

310290108-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : > Double Salts Or Mixtures Of Calcium Nitrate And Magnesium Nitrate

310290908-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Nitrogenous > Other, Including Mixtures Not Specified In The Foregoing Sub-Headings : > Other

Other Headings in Chapter 31

HSN 3101

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

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

Search all 21,000+ HSN & SAC codes

Create GST invoices with HSN 3102 automatically in Udyog

Udyog automatically maps product items to the right HSN codes and applies current tax rates with zero manual errors.

Start Free Trial in Udyog →