What is the GST (IGST) rate for HSN code 31022100?

HSN code 31022100 (Fertilizer) attracts 18% IGST under Schedule II of the GST notification.

What is the customs duty (BCD) for HSN code 31022100?

The Basic Customs Duty (BCD) for HSN code 31022100 is 5%. On import, the landed duty also adds Social Welfare Surcharge (on BCD) and IGST (on the duty-inclusive value).

What does HSN code 31022100 cover?

HSN code 31022100 covers Fertilizer. It sits under Chapter 31 – Fertilisers, in Section VI – PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES.

What is the unit of measurement for HSN code 31022100?

The standard unit of quantity (UQC) for HSN code 31022100 is kg, as listed in the Customs Tariff.

HSN Code Finder · Product

Fertilizer HSN Code 3102

Q: What is the HSN code for Fertilizer?

The HSN code for Fertilizer is 31022100, classified under Chapter 31 – Fertilisers of India's Customs Tariff (ITC-HS).

Q: What is the HSN code for fertilizer?

Nitrogenous fertilisers fall under heading 3102 — ammonium sulphate under 31022100 and ammonium nitrate under 31023000. Phosphatic/mixed fertilisers fall under headings 3103–3105.

18% IGSTSchedule II

Mineral or chemical nitrogenous fertilisers are classified under HSN heading 3102. Ammonium sulphate, ammonium sulphonitrate and ammonium nitrate each have their own tariff item.

Search any HSN code

Heading

3102

Primary code

31022100

GST / IGST

18%

Customs duty (BCD)

Fertilizer HSN codes & GST rates

The 8-digit HSN/HS codes under heading 3102 (mineral or chemical fertilisers, nitrogenous 3102 10 - urea, whether or not in aqueous solution : 3102 10 10 --- fertilizer grade, conforming to standard is 5406 kg. 10% - 3102 10 90 --- other kg. 10% - of ammonium sulphate and ammonium nitrate:). Click any code for the full duty stack, IGST schedule and FTA preferential rates.

HSN code	Description	IGST	BCD
31022100	Ammonium sulphate chap-	18%	5%
31022910	Ammonium sulphonitrate	18%	7.5%
31022990	Other	18%	7.5%
31023000	Ammonium nitrate, whether or not in aqueous solution	18%	5%

FTA preferential rates: 11 partner agreement(s) listed for 31022100; best preferential rate 0% via ASEAN countries; 11 partner(s) at 0%. See full FTA breakdown →

What is the HSN code for fertilizer?

The HSN code for fertilizer is 3102 at the 4-digit heading level. For GST invoicing and customs filing you generally need the full 8-digit tariff item — for fertilizer the most common is 31022100, which attracts 18% IGST.

HSN (Harmonized System of Nomenclature) codes are India's standardised product-classification system used for both GST and customs. The first 2 digits are the chapter, 4 digits the heading, 6 digits the international subheading and 8 digits the India-specific tariff item. Always confirm the exact 8-digit code for your specific variant, and verify the rate against the latest CBIC/DGFT notification before filing.

How fertilizer is classified under HSN

The HSN classification for fertilizer narrows down level by level — from the broad section to the specific 8-digit tariff item used on your invoice and Bill of Entry.

Chapter 312-digitFertilisers
31024-digit headingMINERAL OR CHEMICAL FERTILISERS, NITROGENOUS 3102 10 - Urea, whether or not in aqueous solution : 3102 10 10 --- Fertilizer grade, conforming to Standard IS 5406 kg. 10% - 3102 10 90 --- Other kg. 10% - of ammonium sulphate and ammonium nitrate:
3102216-digit subheadingMINERAL OR CHEMICAL FERTILISERS, NITROGENOUS 3102 10 - Urea, whether or not in aqueous solution : 3102 10 10 --- Fertilizer grade, conforming to Standard IS 5406 kg. 10% - 3102 10 90 --- Other kg. 10% - of ammonium sulphate and ammonium nitrate:
310221008-digit tariff itemAmmonium sulphate chap-

Section VI — PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

GST on fertilizer

Fertilizer (HSN 3102) attracts 18% GST under GST Schedule II. On a sale within the same state this is charged as 9% CGST + 9% SGST; on an inter-state sale or an import it is charged as a single 18% IGST. This is the rate recorded for the primary code 31022100 — other variants in the table above can carry different rates, so match your exact product and verify against the latest CBIC GST rate notification.

Customs duty on imported fertilizer

When fertilizer (HSN 31022100) is imported into India, the duty stack is approximately: Basic Customs Duty (BCD) 5%, AIDC 5%, Social Welfare Surcharge on the aggregate of customs duties, plus IGST 18% on the assessable value plus duties.

Indicative total duty on ₹100 of assessable value: ₹24.8145. This is an estimate — the actual amount depends on valuation, exemptions and the notifications in force on the date of import.

See the full duty breakdown for 31022100 →

Conclusion

The HSN code for fertilizer is 3102 at the heading level, with 31022100 the most commonly used 8-digit tariff item (18% GST). Always pick the 8-digit code that matches your exact product variant from the table above, and confirm the GST rate and customs duty against the latest CBIC/DGFT notifications before invoicing or filing a Bill of Entry.