HSN 3104: Mineral or chemical fertilisers – GST Rate

HSN 3104 covers mineral or chemical fertilisers, potassic. GST on HSN 3104 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 4 tariff items, for example 3104 10 00, 3104 20 00 and 3104 30 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 3104

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

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

Reference: Schedule I, S. No. 240 (Spec: 3104)

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

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

Reference: Schedule II, S. No. 41 (Spec: 3104)

Sub-Headings & Tariff Items Under 3104

Showing 7 sub-classification codes with complete hierarchy descriptions.

310410008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Potassic > Mineral Or Chemical Fertilisers, Potassic Carnallite, Sylvite And Other Crude Natural Potassium Salts

3104206-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Potassic > Potassium Chloride

310420008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Potassic > Potassium Chloride > Potassium Chloride

3104306-Digit Sub-heading

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Potassic > Potassium Sulphate

310430008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Potassic > Potassium Sulphate > Potassium Sulphate

3104906-Digit Sub-heading

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

310490008-Digit Tariff Item

Chain: Fertilisers > Mineral Or Chemical Fertilisers, Potassic > 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 3103

Mineral Or Chemical Fertilisers, Phosphatic

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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