GST HSN Code List

GST Rate and HSN Code : Chapter 31

Get a detailed GST HSN Code List at our portal. Save your time and effort in finding GST rates for various goods and commodities. We make your search for GST rates in India for over various goods easy with our HSN Code List with GST rates 2024. Find complete product description, HS Code and GST rates.

GST HSN Code List with GST rates 2024

HS CodeItem DescriptionGST
31010010GUANO ,Products include: Khad, Khad Beej0.05
31010091ANIMAL DUNG0.05
31010092ANIMAL EXCRETA0.05
31010099OTHER ANML/VGTBL FRTLSRS,W/N MIXED TOGETH.CHMCLY TRTD;FERTILISERS PRDCD BY THE MXNG/CHMCL TREATMNT OF ANML/VEGTBL PRDCTS Products Include: Fertilizers, Bio Pesticides, Vermicompost, Organic Manure, Cow Urine, Cow Dung0.05
310210Urea, whether or not in aqueous solution (excluding that in pellet or similar forms, or in packages with a gross weight of = 10 kg)0.05
31021000UREA WHETHER OR NOT IN AQUEOUS SOLUTION ,Products include: Adblue, Prilled Urea0.05
310221Ammonium sulphate (excluding that in pellet or similar forms, or in packages with a gross weight of = 10 kg)0.05
31022100AMMONIUM SULPHATE0.05
310229Double salts and mixtures of ammonium sulphate and ammonium nitrate (excluding goods of this chapter in tablets or similar forms or in packages of a gross weight of = 10 kg)0.05
31022910AMMONIUM SULPHONITRATE0.05
31022990OTHERS0.05
310230Ammonium nitrate, whether or not in aqueous solution (excluding that in pellet or similar forms, or in packages with a gross weight of = 10 kg)0.05
31023000AMMONIUM NITRATE W/N IN AQUEOUS SOLUTION0.05
310240Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances for use as fertilisers (excluding those in pellet or similar forms, or in packages with a gross weight of = 10 kg)0.05
31024000MIXTURES OF AMMONIUM NITRATE WITH CALCIUM CARBNTE/OTHR INORGNC NON-FERTLSNG SUBSTNCS0.05
310250Sodium nitrate (excluding that in pellet or similar forms, or in packages with a gross weight of = 10 kg)0.05
31025000SODIUM NITRATE0.05
310260Double salts and mixtures of calcium nitrate and ammonium nitrate (excluding those in pellet or similar forms, or in packages with a gross weight of = 10 kg)0.05
31026000DOUBLE SLT/MXTR OF CALCM NITRTE/AMONM NTRT ,Products include: Calcium Ammonium Nitrate0.05
310270Calcium cyanamide (excluding that in pellet or similar forms, or in packages with a gross weight of = 10 kg)0.05
31027000*CALCIUM CYANAMIDE0.05
310280Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution (excluding those in packages with a gross weight of = 10 kg)0.05
31028000MIXTURES OF UREA AND AMMONIUM NITRATE IN AQUEOUS OR AMMONIACAL SOLUTION0.05
310290Mineral or chemical nitrogen fertilisers (excluding urea; ammonium sulphate; ammonium nitrate; sodium nitrate; double salts and mixtures of ammonium nitrate with ammonium sulphate or calcium; mixtures of urea and ammonium nitrate in aqueous or ammoniacal 0.05
31029010DOUBLE SALT AND MIXTURE OF CALCIUM NITRATEAND MAGNESIUM NITRATE0.05
31029090OTHER CALCIUM NITRATE AND MAGNESIUM NITRATE Products Include: Fertilizers0.05
310310Superphosphates (excluding those in tablets or similar forms, or in packages with a gross weight of = 10 kg)0.05
31031000*SUPERPHOSPHATES0.05
310311Superphosphates containing by weight = 35 % of diphosphorus pentaoxide "P2O5" (excl. such products in tablets or similar forms, or in packages with a gross weight of = 10 kg)0.05
310319Superphosphates (excl. such products containing by weight = 35 % of diphosphorus pentaoxide, or in tablets or similar forms, or in packages with a gross weight of = 10 kg)0.05
310320Basic slag (excluding that in pellet or similar forms, or in packages with a gross weight of = 10 kg)0.05
31032000*BASIC SLAG0.05
310390Mineral or chemical phosphatic fertilisers (excluding superphosphates, those in pellet or similar forms, or in packages with a gross weight of = 10 kg)0.05
31039000OTHER MINERLS OF CHEMCL FRTLISRS PHOSPHTC Products Include: Fertilizers0.05
310410Carnallite, sylvite and other crude natural potassium salts (excluding those in pellet or similar forms, or in packages with a gross weight of = 10 kg)0.05
31041000*CRNLTE SYLVTE & OTHR CRUD NTRL POTSIUMSLT0.05
310420Potassium chloride for use as fertiliser (excluding that in tablets or similar forms, or in packages with a gross weight of = 10 kg)0.05
31042000POTASSIUM CHLORIDE ,Products include: Muriate Of Potash0.05
310430Potassium sulphate (excluding that in tablets or similar forms, or in packages with a gross weight of = 10 kg)0.05
31043000POTASSIUM SULPHATE0.05
310490Carnallite, sylvite and other crude natural potassium salts, potassium magnesium sulphate and mixtures of potassic fertilisers, e.g. mixtures of potassium chloride and potassium sulphate (excluding those in tablets or similar forms, or in packages with a 0.05
31049000OTHER MINERLS OF CHEMCL FRTLISRS POTSSIC Products Include: Fertilizers0.05
310510Mineral or chemical fertilisers of animal or vegetable origin, in tablets or similar forms, or in packages with a gross weight of = 10 kg0.05
31051000GOODS OF THIS CHPTER IN TBLETS/SMLR FORMS/IN PACKGS OF A GROSS WT NOT EXCEEDNG 10 KG0.05
310520Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium (excluding those in tablets or similar forms, or in packages with a gross weight of = 10 kg)0.05
31052000MINRL/CHEMCL FERTLSRS CONTNG THE THREE FRTLSNG ELMNTS NITROGN PHOSPHRS AND POTASIUM ,Products include: Npk, Npk Fertilizer, Mono Ammonium Phosphate0.05
310530Diammonium hydrogenorthophosphate "diammonium phosphate" (excluding that in tablets or similar forms, or in packages with a gross weight of = 10 kg)0.05
31053000DIAMONM HYDRGNORTHPHOSPHT(DIAMONM PHOSPHT) ,Products include: Dap Fertilizer0.05
310540Ammonium dihydrogenorthophosphate "monoammonium phosphate", whether or not mixed with diammonium hydrogenorthophosphate "diammonium phosphate" (excluding that in tablets or similar forms, or in packages with a gross weight of = 10 kg)0.05
31054000AMONM DIHYDROGNORTHOPHOSPHT(MONOAMMONIUM PHOSPHT)/MXTRS WITH DIAMMONIUM HYDROGNORTHOPHOSPHT(DIAMMONIUM PHOSP0.05
310551Mineral or chemical fertilisers containing nitrates and phosphates (excluding ammonium dihydrogenorthophosphate "Monoammonium phosphate", diammonium hydrogenorthophosphate "Diammonium phosphate", and those in tablets or similar forms, or in packages with 0.05
31055100MNRL/CHMCL FERTLSRS CONTNG NITRTS/PHOSPHTS0.05
310559Mineral or chemical fertilisers containing the two fertilising elements nitrogen (excluding nitrate) and phosphorus but not nitrates (excluding ammonium dihydrogenorthophosphate "monoammonium phosphate", diammonium hydrogenorthophosphate "diammonium phosp0.05
31055900OTHR MINRL/CHCML FERTLSRS CONTNG TWO FER-LSNG ELEMNTS NITROGEN AND PHOSPHORUS0.05
310560Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium (excluding those in tablets or similar forms, or in packages with a gross weight of = 10 kg)0.05
31056000MINRL OR CHMCL FERTLSRS CONTNG THE TWO FERTLSNG ELMNTS PHOSPHORUS AND POTASSIUM0.05
310590Mineral or chemical fertilisers containing the two fertilising elements nitrogen and potassium or one principal fertilising substance only, incl. mixtures of animal or vegetable fertilisers with chemical or mineral fertilisers (excluding those in tablets 0.05
31059010MINRL OR CHMCL FERTLSRS CONTNG THE TWO FERTLSNG ELMNTS NITROGEN AND POTASSUM ,Products include: Chemical Fertilizer, Chemical Fertilizers0.05
31059090OTHER FERTILISERS N.E.S. Products Include: Fertilizers, Calcium Nitrate, Agriculture Fertilizer0.05

What is GST?

Goods and Services Tax (GST) is a Single Tax Structure System introduced in 2017. GST works on One Nation, One Tax system. Earlier, there was a diverse tax system in India. There were various indirect taxes such as Value Added Tax (VAT), sale tax, purchase tax, service tax, surcharges, Excise duty, etc. Under the GST System, all the central and state taxes are merged into a single tax.

What are GST Rates for Goods & Services?

GST has refined the taxation sector in India. It helps in unifying all taxes for various goods and services. There are a large number of goods, commodities and services in India. So, they are put under 5 different slabs of GST rates-

  • NIL: Under this slab 0% tax is charged on the goods or services.
  • 5%: Under this slab 5% tax is charged on the goods and services.
  • 12%: Under this slab 12% tax is charged on the goods and services.
  • 18%: Under this slab 18% tax is charged on the goods and services.
  • 28%: Under this slab 28% tax is charged on the goods and services.

Important Note: Gold and other precious metals are excluded and put under 3% tax slab.

What is an HSN Code?

HSN Code stands for Harmonized System of Nomenclature. An HSN Code is a unique 6 to10 digit number developed for the identification of goods and products. This system was established in 1988 by the World Customs Organization. The HSN Code system is operational in all parts of the world. It covers almost 90% of the goods traded globally. It is accepted by customs authorities for determining taxes on goods.

How does the HSN Code System in India Functions?

HSN Codes held a great significance in Import-Export Procedures of India. In India, it is called ITC (Indian Trade Clarification)-HS Code. An ITC HS Code is recognized from its Chapter, Heading, Subheading and Regional Tariff. It consists of 8 digits.

Let’s take an example: Suppose we are given an HS Code- 6006840000

  • Chapter: The First two digits (60) denotes chapter
  • Heading: Next two digits (06) denote headings.
  • Subheading: Further, two digits (84) denote subheadings.
  • Regional Tariff: Second Last Two digits (00) denote Regional Tariff.
  • National Tariff: Last Two Digits (00) indicates National Tariff.
structrure of hsn code

How many sections, chapters, heading and subheading Does HS Code System Covers?

There are around 21 sections, 99 chapters, 5,222 heading and 1,244 subheadings in the Harmonised system of Nomenclature.

What is the use of HSN Code in GST?

Ever since the arrival of GST, it is mandatory to mention HSN Code for your product. HSN Codes are needed to be mentioned on invoices, bills or filing GST returns. HSN Code helps taxpayers to evaluate GST rates of various products. An incorrect HSN Code can create a big hurdle in the customs clearance process.

How can I find HSN Code List with GST Rates?

You can find a complete HSN Code List with GST rates at Exim Trade Data portal.