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Free Tools/HSN Code Finder/Chapter 31/HSN 3105
HSN 31054-Digit Heading

HSN 3105: Mineral or chemical fertilisers containing two or three – GST Rate

HSN 3105 covers mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium. GST on HSN 3105 is 5% or 18% depending on the conditions listed below (rates effective 22 September 2025). This heading has 9 tariff items, for example 3105 10 00, 3105 20 00 and 3105 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 3105

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

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

Reference: Schedule I, S. No. 241 (Spec: 3105)
18%CGST 9% + SGST 9% / IGST 18%

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

Reference: Schedule II, S. No. 42 (Spec: 3105)

Sub-Headings & Tariff Items Under 3105

Showing 17 sub-classification codes with complete hierarchy descriptions.

3105106-Digit Sub-heading

Chain: Fertilisers > 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 > Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg.

310510008-Digit Tariff Item

Chain: Fertilisers > 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 > Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg. > Goods Of This Chapter In Tablets Or Similar Forms Or In Packages Of A Gross Weight Not Exceeding 10 Kg.

3105206-Digit Sub-heading

Chain: Fertilisers > 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 > Mineral Or Chemical Fertilisers Containing The Three Fertilising Elements Nitrogen, Phosphorus And Potassium

310520008-Digit Tariff Item

Chain: Fertilisers > 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 > Mineral Or Chemical Fertilisers Containing The Three Fertilising Elements Nitrogen, Phosphorus And Potassium > Mineral Or Chemical Fertilisers Containing The Three Fertilising Elements Nitrogen,Phosphorus And Potassium

3105306-Digit Sub-heading

Chain: Fertilisers > 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 > Diammonium Hydrogen Ortho Phosphate (Diammonium Phosphate)

310530008-Digit Tariff Item

Chain: Fertilisers > 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 > Diammonium Hydrogen Ortho Phosphate (Diammonium Phosphate) > Diammonium Hydrogen Ortho Phosphate(Diammonium Phosphate)

3105406-Digit Sub-heading

Chain: Fertilisers > 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 > Ammonium Dihydrogen Ortho Phosphate (Monoammonium Phosphate) And Mixtures Thereof With Diammonium Hydrogen Orthophosphate (Diammonium Phosphate)

310540008-Digit Tariff Item

Chain: Fertilisers > 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 > Ammonium Dihydrogen Ortho Phosphate (Monoammonium Phosphate) And Mixtures Thereof With Diammonium Hydrogen Orthophosphate (Diammonium Phosphate) > Ammonium Dihydrogen Ortho Phosphate(Monoammonium Phosphate) And Mixtures Thereof With Diammonium Hydrogen Orthophosphate (Diammonium Phosphate)

3105516-Digit Sub-heading

Chain: Fertilisers > 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 > Containing Nitrates And Phosphates

310551008-Digit Tariff Item

Chain: Fertilisers > 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 > Containing Nitrates And Phosphates > Containing Nitrates And Phosphates

3105596-Digit Sub-heading

Chain: Fertilisers > 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

310559008-Digit Tariff Item

Chain: Fertilisers > 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 > Other

3105606-Digit Sub-heading

Chain: Fertilisers > 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 > Mineral Or Chemical Fertilisers Containing The Two Fertilising Elements Phosphorus And Potassium

310560008-Digit Tariff Item

Chain: Fertilisers > 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 > Mineral Or Chemical Fertilisers Containing The Two Fertilising Elements Phosphorus And Potassium > Mineral Or Chemical Fertilisers Containing The Two Fertilising Elements Phosphorus And Potassium

3105906-Digit Sub-heading

Chain: Fertilisers > 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 :

310590108-Digit Tariff Item

Chain: Fertilisers > 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 : > Mineral Or Chemical Fertilisers Containing Two Fertilising Elements Namely Nitrogen And Potassium

310590908-Digit Tariff Item

Chain: Fertilisers > 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 : > 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 3104
Mineral Or Chemical Fertilisers, Potassic
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