HSN 3103: Mineral or chemical fertilisers – GST Rate

HSN 3103 covers mineral or chemical fertilisers, phosphatic. GST on HSN 3103 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 5 tariff items, for example 3103 10 00, 3103 11 00 and 3103 19 00.

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 3103

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

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

Reference: Schedule I, S. No. 239 (Spec: 3103)

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

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

Reference: Schedule II, S. No. 40 (Spec: 3103)

Sub-Headings & Tariff Items Under 3103

Showing 8 sub-classification codes with complete hierarchy descriptions.

310310008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Phosphatic > Mineral Or Chemical Fertilisers, Phosphatic Superphosphates

3103116-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Phosphatic > Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5)

310311008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Phosphatic > Containing By Weight 35 % Or More Of Diphosphorus Pentaoxide (P2O5) > Containing by weight 35 % or more of diphosphorus pentaoxide (P2O5)

3103196-Digit Sub-heading

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

310319008-Digit Tariff Item

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

310320008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Phosphatic > Mineral Or Chemical Fertilisers, Phosphatic Basic Slag

3103906-Digit Sub-heading

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

310390008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Phosphatic > Other > 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 3102

Mineral Or Chemical Fertilisers, Nitrogenous

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 3103 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 →